Published on 22 May 14
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
the maximum net asset text:
what is market value
what is a liability
what assets are included
the active asset test:
the 80% test for interests in entities
connected and affiliated entities
accessing the concessions where entities hold assets
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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