Your shopping cart is empty
Private companies and the small business CGT concessions paper
Published on 23 Jul 14 by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers:
- when is a share an active asset?
- maximum net asset value test
- discussion of the relevant statutory provisions
- additional conditions stipulated in subsection 152-10(2)
- application of the concessions.
Author profile
Brian Richards CTA
Brian of Richards Advisory has specialised in providing taxation advice to accounting and legal practitioners in respect of a wide range of business clients for approximately 40 years. His particular taxation specialty areas include business restructuring, intellectual property transactions, CGT issues and tax planning matters. As a taxation specialist, Brian has extensive academic and other lecturing experience. - Current at 04 January 2018
This was presented at Issues Arising for Private Companies .
Get a 20% discount when you buy all the items from this event.
Individual sessions
Dividend access shares
Author(s): Hayden BENTLEYMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Division 7A – Change is on the horizon
Author(s): Mark MolesworthMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Private companies and the small business CGT concessions
Author(s): Brian J RICHARDSMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Consolidation: Timing is everything!
Author(s): Troy MORGANMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Payment of dividends from a private company
Author(s): Chris Dunne, Thomas TULLEYMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Expanding offshore general considerations
Author(s): Tim HANDSMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Further details about this event:
Copyright Statement