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CGT Small Business Concessions under the Microscope

Published on 29 May 01 by VICTORIAN DIVISION, THE TAX INSTITUTE

Topics covered in this powerpoint presentation include:
- The $5 million net asset threshold
- The connected entities rules for companies and trusts and the $5 million threshold
- The 50% reduction and settled fixed trusts compared with subscribed unit trusts
- The controlling individual and CGT concession stakeholder test in companies and trusts.

Author profile

Rob JEREMIAH
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This was presented at SME Tax Intensive .

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Anti-avoidance rules and measures

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