Published on 20 Aug 09
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- active asset test
- identifying a CGT concession stakeholder and significant individual
- small business entities
- new definition of affiliate
- some developments - "connected with a discretionary trust"
- replacement asset rollover - 2 year interest free loan
- structuring disasters
- The Small Business Concessions and Part IVA.
Cynthia works for Cummings Flavel McCormack.
Current at 23 July 2009
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