Published on 09 May 13
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- satisfying the $6 million test - what the ATO looks for in real life
- connected entities and affiliates - recent and proposed changes
- satisfying the tests in multiple entity structures
- overcoming the active asset traps
- 15 year exemption
- planning to obtain the retirement exemption
- when to use the small business roll-over relief
- interaction between the concessions and SMSFs.
Current at 03 November 2016
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