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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 2014 Click here to expand/collapse more articles by Eugene BERKOVIC.

This was presented at Small Business CGT Masterclass.

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