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The basic conditions presentation

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Published on 23 Oct 12 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation 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
Study period 1 2017 CTA1 Lecture Presenter - Lecture 1: Calculating Tax Payable and Assessable Income CTA2B Advanced lecturer for Lecture 1, 2 and 4 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 26 June 2017
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This was presented at Small Business CGT Concessions .

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Individual sessions

The basic conditions

Author(s):  John MIDDLETON

Materials from this session:

Structuring to get the most out of Division 152

Author(s):  Peter KANE

Materials from this session:

Update - Recent cases and rulings (ATO)

Author(s):  Peter VILAYSACK

Materials from this session:

Tips, tricks and traps

Author(s):  Richard J FRIEND

Materials from this session:

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