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Published on 20 Mar 2014
| Took place at Leonda by the Yarra, Hawthorn
Before any of the small business CGT concessions can be applied, it is first necessary for the taxpayer to pass various threshold tests.
This event examined the threshold tests, but most importantly demonstrated their application by reference to practical case studies.
Author(s): Tony POINTON This paper covers:
the four specific concessions
the CGT small business thresehold tests (subdivision 152-A)
test 1 - small business entity - the turnover test
affiliates and connected entities
test 2 - the maxiumum net asset value test
Materials from this session:
Division 152-A small business CGT concessions threshold tests – Discussion & case studies paper $75.00 - non member price shopping_cart Add to cart
March breakfast club presentation $15.00 - non member price shopping_cart Add to cart
shopping_cart Add all items to cart - $72.00
This paper covers:
State Office Contacts
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