Published on 15 Mar 07
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This presentation covers:
- changes to the conditions for accessing the CGT small business concessions, including:
- the maximum net asset value test
- the active asset test
- the controlling individual/significant individual changes
- changes to the way the concessions apply to partnerships
- changes to the concessions including:
- the 15 year exemption
- the retirement exemption
- the small business roll-over
- planning points for the new regime.
Current at 21 April 2014
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