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Small business CGT concessions - Pitfalls in practice paper

Published on 25 Jun 10 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • Bamford and the small business CGT concessions
  • pitfalls with two-tiered business structures
  • pitfalls with the 90% test
  • maximum net asset value test
  • active asset test
  • triggering CGT event J2 without selling the replacement asset
  • dividend access shares and significant individual
  • small business entity test and partnerships.

Author profile:

Robert WARNOCK
Current at 03 November 2016 Click here to expand/collapse more articles by Robert WARNOCK.
 

 

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