2015

Loose Connections -The $6M Test and What You Might Have Missed

Source: QLD

Published Date: 22 Jul 2015

 
The key to enter the "promised land"? of the small business CGT concessions for many is the $6m net asset test. As you would expect the ATO's main focus when auditing claims under Division 152 is this test.

Due to the complexity of the test it is often an area where practitioners make inevitable mistakes.

This Webinar took a very practical approach to showing how the test works, what are the pitfalls and even opportunities that exist.

Loose connections - The $6m test and what you might have missed

Author(s): Stephen Holmes CTA

Details

  • Published On:22 Jul 2015
  • Took place at:Online

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Tags

2015

Share this page