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Private companies & the small business CGT concessions presentation

Published on 23 Jul 14 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation covers:

  • when is a share an active asset?
  • maximum net asset value test
  • relevant statutory provisions
  • shares – additional requirements
  • application of the concessions.

Author profile:

Brian J RICHARDS

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This was presented at Issues Arising for Private Companies .

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