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Property and small business concessions (i.e. active asset test) paper

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?

Author profile:

Michelle Hartman CTA
Michelle is a Tax Partner at Deloitte 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, employment taxes, and estate and succession planning. Current at 16 October 2014 Click here to expand/collapse more articles by Michelle HARTMAN.
 

This was presented at Property - The Everyday Topical Issues.

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