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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 J RICHARDS
Current at 14 May 2013 Click here to expand/collapse more articles by Brian J RICHARDS.
 

This was presented at Issues Arising for Private Companies .

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