Skip to main content
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 is a Special Counsel at Clayton Utz Brisbane and specialises in revenue and commercial law. He has provided legal advice in respect of the structuring, restructuring, purchase and sale of businesses and entities of all types. He has particular experience in CGT planning for the sale of businesses and also practises in stamp duty, GST and general tax. Current at 16 October 2014 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