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March breakfast club presentation

Published on 20 Mar 14 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • introduction
  • the four specific concessions
  • the basic conditions
  • additional basic conditions for shares & units
  • test 1 - small business entity - the turnover test
  • spouses and children
  • discretionary trusts and connected with
  • test 2 - the maximum net asset value test
  • liabilities
  • earn outs
  • market value
  • personal use and enjoyment
  • active assets.

Author profile:

Tony POINTON
Tony is the partner in charge of commercial law at Pointon Partners. Tony is a sought after adviser and commentator on complex taxation matters. Tony's areas of practice include commercial structuring, capital raisings, mergers and acquisitions, taxation and other revenue matters, franchising and other commercial matters including large scale property development.
Current at 2 April 2004 Current at 23 October 2007 Click here to expand/collapse more articles by Tony POINTON.
 

 

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