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.
Current at 03 November 2016
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