Published on 10 Oct 14
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers:
- taxpayer sells a CGT asset
- taxpayer disposes of an interest in an entity
- active asset test
- small business participation percentage
- application of the concessions - company taxpayer.
Brian of Richards Advisory has specialised in providing taxation advice to accounting and legal practitioners in respect of a wide range of business clients for approximately 40 years. His particular taxation specialty areas include business restructuring, intellectual property transactions, CGT issues and tax planning matters. As a taxation specialist, Brian has extensive academic and other lecturing experience.
- Current at
12 April 2017