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Division 152-A small business CGT concessions threshold tests – Discussion & case studies paper

Published on 20 Mar 14 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • the four specific concessions
  • the CGT small business thresehold tests (subdivision 152-A)
  • test 1 - small business entity - the turnover test
  • affiliates and connected entities
  • test 2 - the maxiumum net asset value test
  • active assets.

Author profile:

Tony POINTON
Tony is the partner in charge of commercial law at Pointon Partners. Tony is a sought after adviser and commentator on complex taxation matters. Tony's areas of practice include commercial structuring, capital raisings, mergers and acquisitions, taxation and other revenue matters, franchising and other commercial matters including large scale property development.
Current at 2 April 2004
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