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Case study: The basic conditions video

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Member Price: $63.89
Non Member Price: $86.12

Publication date: 06 Sep 16 | Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This video is the recorded 6 September 2016 webinar from the Small Business Concessions and Rollovers series. It covers:

  • basic conditions
  • affiliates and connected entities
  • small business entity test
  • maximum net asset value test
  • active asset test
  • CGT concession stakeholders.

Purchase individual materials from this session:

Small business concessions and rollovers bundle
Author(s):  Todd Want

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Todd Want CTA
Todd is a Director at William Buck and brings over 15 years of experience to his role in the Tax Services division. Todd specialises in small-to-medium enterprise tax matters and advises clients on a broad range of tax issues such as CGT, advice relating to structuring and restructuring, the tax consequences of acquisitions and divestments, small business CGT concessions, Div 7A, property matters, taxation of trusts and tax risk management. - Current at 26 June 2019
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