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Property and small business concessions (i.e. active asset test) paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 02 Apr 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • when is an asset an active asset and how long must it be active?
  • what if the property is held in another entity or a double layer structure?
  • can you gift property and access the CGT small business concessions?

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
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This was presented at Property - The Everyday Topical Issues .

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Property and small business concessions (i.e. active asset test)

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