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Small business CGT - Passing the threshold tests

Published on 20 Mar 2014 | Took place at Leonda by the Yarra, Hawthorn, VIC

Before any of the small business CGT concessions can be applied, it is first necessary for the taxpayer to pass various threshold tests.

This event examined the threshold tests, but most importantly demonstrated their application by reference to practical case studies.

Individual sessions

Division 152-A small business CGT concessions threshold tests – Discussion & case studies

Author(s):  Tony POINTON

This paper covers:

  • the four specific concessions
  • the CGT small business thresehold tests (subdivision 152-A)
  • test 1 - small business entity - the turnover test
  • affiliates and connected entities
  • test 2 - the maxiumum net asset value test
  • active assets.
Materials from this session: