Published on 06 May 10
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- brief overview of Div 152 concessions
- case study - High Flyer Consulting
- grouping rules - net asset & turnover tests
- difference between asset sale and share sale
- applying the four concessions
- Henry Review - anything to report?
Current at 29 August 2011
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