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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:

Anthony Pointon CTA
Tony is a highly regarded commercial law practitioner who offers pragmatic and intelligent advice to a wide range of business clients. These clients are generally businesses that can be classified as small to medium sized (listed and unlisted on the Australian Stock Exchange), public companies, associations, institutes and universities. Tony is a respected and sought after commentator on Australian taxation matters and advises to Chartered Accountants and Certified Practising Accountants on complex taxation matters. Current at 04 February 2014 Click here to expand/collapse more articles by Tony POINTON.
 
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