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Connected entities and affiliates active asset test paper

Published on 18 Oct 16 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • connected entities
  • affiliates
  • active asset test.

Author profile

Robert Warnock CTA
Rob Warnock, CTA, is a Principal at Bernie O'Sullivan Lawyers, a boutique legal firm that advises accountants, business owners and individuals in the areas of taxation, superannuation and estate planning. Rob advises accountants and their clients in tax matters. His 30 plus years' experience in tax and related areas includes providing advice in relation to private business tax issues, tax disputes and trusts. - Current at 13 February 2019
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CGT small business concessions: CGT tips & traps

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