Published on 26 Feb 09
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers :
- threshold issues
- connected entities
- partnerships and maximum net asset value test
- 15 year exemption
- retirement exemption
- deemed dividend problem
- tax planning - choosing not to apply the 50% active asset reduction
- small business rollover
- small land subdivisions - is GST payable?
Current at 03 November 2016
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