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The small business CGT concessions presentation

Published on 10 Oct 14 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation covers:

  • taxpayer – CGT event re CGT asset
  • shares – additional requirements
  • share or a trust interest – active asset
  • relevant statutory provisions
  • application of the concessions.

Author profile:

Brian J RICHARDS

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This was presented at 2014 North Queensland Tax Seminar .

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