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The basic conditions paper

Published on 23 Oct 12 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • overview of Division 152
  • net asset test or small business entity?
  • active assets
  • connected entities and affiliates
  • how the concessions work.

Author profile:

John MIDDLETON
A Senior Associate at Clayton Utz Brisbane, John specialises in revenue and corporate law. He has provided legal advice in respect of the structuring, restructuring, purchase and sale of businesses and entities of all types. With particular experience in CGT planning for the sale of businesses, he also practices in stamp duty, GST, and general tax.
Current at 9 October 2008 Current at 15 December 2008 Click here to expand/collapse more articles by John MIDDLETON.
 

 

This was presented at Small Business CGT Concessions .

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