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Active asset test, connected entities and affiliates paper

Active asset test, connected entities and affiliates paper

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DisclaimerThis material is 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.

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

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 12 January 2017

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Evan Beissel

Evan works for GMK Partners Pty Ltd. - Current at 25 January 2017

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Getting value out of companies paper - 06-November-2014

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This was presented at Small Business CGT Masterclass .

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Individual sessions

Maximum net asset value test

Author(s): Philip BENDER

Materials from this session:

Maximum net asset value test paper

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Maximum net asset value test presentation

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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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