shopping_cart

Your shopping cart is empty

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 CTA
John Middleton, CTA is part of the ATO’s Tax Counsel Network, where he works on complex technical advice, tax reform projects, and strategic litigation. Prior to this, he had over 20 years in the private sector as Special Counsel at Clayton Utz Brisbane specialising in revenue and commercial law. He practised in CGT, stamp duty, GST and general tax. While in private practice he was listed in Doyle’s and Best Lawyers in respect of tax matters. - Current at 16 July 2020
Click here to expand/collapse more articles by John MIDDLETON.

 

This was presented at Small Business CGT Concessions .

Get a 20% discount when you buy all the items from this event.

Individual sessions




Further details about this event:

 

Copyright Statement
click to expand/collapse