shopping_cart

Your shopping cart is empty

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

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
Click here to expand/collapse more articles by Eugene BERKOVIC.
Evan Beissel
Evan works for GMK Partners Pty Ltd. - Current at 25 January 2017
Click here to expand/collapse more articles by Evan Beissel.

 

This was presented at Small Business CGT Masterclass .

Get a 20% discount when you buy all the items from this event.

Individual sessions



Further details about this event:

 

Copyright Statement
click to expand/collapse