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Small business CGT - Some complexities... paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 22 May 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • basic conditions for relief
  • the maximum net asset value test
  • the small business entity test
  • the active asset test
  • who are connected entities and affiliates why are they relevant?
  • succession planning.

Author profile

Michelle Hartman CTA
Michelle Hartman, CTA is a Tax & Advisory Partner at PwC Private with many years of experience in providing practical tax advice to clients. Michelle advises private clients across a broad range of issues and taxes, including structuring for acquisitions and divestments. She specialises in assisting private clients (and the families behind them) plan for transition of both ownership and leadership, appreciating that it can be an emotionally challenging time. - Current at 11 July 2023
Click here to expand/collapse more articles by Michelle HARTMAN.

 

This was presented at NSW 7th Annual Tax Forum .

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Small business CGT - Some complexities

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Commissioner's address

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