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?
Michelle Hartman CTA
Michelle is a Tax Partner at Deloitte with many
years of experience in providing practical tax advice to clients.
Michelle advises SME clients across a broad range of issues and
taxes, including tax structuring, employment taxes, and estate and
succession planning. Current at 16 October 2014
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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