Published on 26 Nov 10
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- traps and opportunities in applying the $6M net asset test.
- significance of the "connected with" and "affiliate" concepts.
- the 15 year exemption - Am I "retiring"?
- am I important? A collection of issues associated with satisfying the significant individual test.
Current at 04 January 2011
Click here to expand/collapse more articles by Michael Chrisohoou.