Published on 02 Apr 08
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- when is an asset an active asset and how long must it be active?
- what if the property is held in another entity or a double layer structure?
- can you gift property and access the CGT small business concessions?
Michelle Hartman is a Tax Partner at Deloitte Private with many years of experience in providing practical tax advice to clients. Michelle advises SME clients across a broad range of issues and taxes, including tax structuring, exit and succession planning.
- Current at
11 January 2018