shopping_cart

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 12 April 2017
Click here to expand/collapse more articles by Brian J RICHARDS.

 

This was presented at Issues Arising for Private Companies .

Get a 20% discount when you buy all the items from this event.

Individual sessions






Further details about this event:

 

Copyright Statement
click to expand/collapse