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29 Aug 11 2 AAT cases on maximum net asset value test - Venturi and Syttadel

In the following two separate AAT cases, the taxpayers have been unsuccessful in satisfying the maximum net asset value test under the CGT small business concessions in Div 152 ITAA 1997:

Venturi and FCT [2011] AATA 588 (AAT, Block DP and Frost SM, 25 August 2011)
Syttadel and Holdings Pty Ltd and FCT [2011] AATA 589 (AAT, Hack SC DP, 26 August 2011)

 


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