Published on 21 May 09
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- changing landscape
- Small Business Entity (SBE) Provisions
- CGT SB Threshold tests
- what is an SBE?
- maximum net asset value test
- 2009 amendments: new entry point re passive assets
- the 2009 amendments: use of CGT assets by partnerships
- the new definition of affiliate
- connected entities
- the 2009 amendments: affiliates and connected entities
- issues with active assets
- selling shares or units
- case studies
- discussion points.
Richard J FRIEND
Current at 16 June 2009
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