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Active asset test, connected entities and affiliates paper
Published on 30 Jul 14 by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- definition of active asset – what type of assets will qualify for small business relief
- can assets deriving rental income ever be considered active assets?
- how “active” is active?
- when will entities be connected?
Author profiles:
Evan Beissel
Evan works for GMK Partners Pty Ltd. Current at 01 July 2014
Click here to expand/collapse more articles by Evan Beissel.
Eugene Berkovic CTA
Eugene of GMK Partners heads the taxation division. His knowledge of tax legislation makes him a recognised authority within the profession and essential advisor to many of the firm’s clients. His areas of expertise include mergers and acquisitions, restructuring and other high level transactions. Current at 01 July 2014Click here to expand/collapse more articles by Eugene BERKOVIC.
This was presented at Small Business CGT Masterclass.
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Maximum net asset value test
Author(s): Philip BENDERMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Active asset test, connected entities and affiliates
Author(s): Evan Beissel, Eugene BERKOVICMaterials from this session:
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insert_drive_file
- insert_chart
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Applying the concessions
Author(s): Joanna MONAHANMaterials from this session:
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insert_drive_file
- insert_chart
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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