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CGT Small Business Concessions - Yes it’s rocket science paper

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.

Author profiles:

Cynthia VOON
Cynthia works for Cummings Flavel McCormack.
Current at 23 July 2009

 
Michael JONES

Click here to expand/collapse more articles by Michael JONES.
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CGT Small Business Concessions - Yes it’s rocket science

Author(s):  Michael JONES,  Cynthia VOON

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