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
- succession plans.
Michelle is a Tax Partner at Deloitte Private 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, exit and succession planning.
- Current at
22 October 2018