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Small business CGT presentation

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.

Author profile:

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 Click here to expand/collapse more articles by Michelle HARTMAN.
 

This was presented at NSW 7th Annual Tax Forum.

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