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  • Tax tips: CGT small business relief: active asset

Tax tips: CGT small business relief: active asset

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Published on 01 Apr 21 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

A determination released by the Commissioner in February 2021 considers some issues relating to how the “active asset” definition operates.

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John Gaal
TaxCounsel is a niche tax publisher which provides comprehensive and practical guidance to practitioners on important matters affecting their clients. The company was formed by John Gaal, who for over 30 years, has written extensively on a wide range of taxation matters for a number of publishers including the Taxation Institute of Australia. - Current at 22 October 2020
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