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 FTIA is a Director in the tax consulting division of Deloitte Growth Solutions. She has many years experience in providing practical tax advice to clients. She regularly advises SME clients across a wide range of industries on restructuring businesses, asset acquisitions and sale transactions. Michelle has extensive knowledge of the CGT small business concessions. Current at 20 November 2008 Current at 27 April 2009
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