Published on 23 Nov 00
by VICTORIAN DIVISION, THE TAX INSTITUTE
Topics covered in this seminar paper include: Examination of non-CGT concessions for small business which expire on 30/6/01 as a basis for comparing STS; Explanation of the entry tests for the STS; Grouping rules; Modified depreciation, accounting and trading stocks rules; Issues on the management of the STS for small business.
Tony is a Partner in the Australian Research & Development Tax Concession practice of PricewaterhouseCoopers based in Melbourne. He is a chartered accountant with over 35 years experience in income tax. Current at 08 July 2007
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