Skip to main content
shopping_cart

Your shopping cart is empty

The latest on the small business CGT concessions presentation

Published on 28 Apr 09 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers the new passively held asset rules:

  • some ‘revision' - basic conditions & some definitions
  • ‘passively held assets'
  • why the changes?
  • what hasn't changed?
  • the changes
    • deemed affiliates
    • passively held assets & SBEs
    • passively held assets & SBE partnerships.

Author profile:

Author Photo - Ian Snook CTA
Ian Snook CTA
Ian Snook is a Partner at William Buck providing services to medium business enterprises and professions with his primar function being to provide taxation advice including tax planning, compliance and business structuring. Ian is a current member of The Tax Institute's South Australian State Council and Tax Technical Committee. Current at 16 August 2016 Click here to expand/collapse more articles by Ian SNOOK.
 

This was presented at The Latest on the Small Business CGT Concessions.

Get a 20% discount when you buy all the items from this event.

Individual sessions

The latest on the small business CGT concessions

Author(s):  Ian SNOOK

Materials from this session:

Further details about this event:

 

Copyright Statement