Published on 22 May 14
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- basic conditions for relief
- the maximum net asset value test
- the small business entity test
- the active asset test
- who are connected entities and affiliates why are they relevant?
- succession planning.
Michelle Hartman FTIA is a Director in the tax consulting division of Deloitte Growth Solutions. She has many years experience in providing practical tax advice to clients. She regularly advises SME clients across a wide range of industries on restructuring businesses, asset acquisitions and sale transactions. Michelle has extensive knowledge of the CGT small business concessions. Current at 20 November 2008 Current at 27 April 2009
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