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Small business CGT concessions - case studies

Published on 12 Sep 02 by VICTORIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation discusses small business CGT concessions, including the controlling individual and CGT concession stakeholder test, analysis of the maximum net asset value test and the connected entities rule, application of the rules to a chain of entities within a group and structuring for the concessions.

Author profile:

Mark PIZZACALLA

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This was presented at 41ST VICTORIAN STATE CONVENTION - "IT'S NOT ALL BLACK & WHITE" .

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