The concept of 'aggregated turnover' is relevant to many provisions in the tax law and a wide range of business taxpayers, not just small business entities.
This session will discuss:
- Relevance of 'aggregated turnover' to various provisions in the tax law
- General meaning of 'aggregated turnover'
- How the meaning is modified for different purposes
- Practical issues with determining entities that are 'connected with' the taxpayer and the taxpayer's affiliates.