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Small business CGT masterclass presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 30 Jul 14 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • active assets
  • used or held ready for use in a business
  • intangible assets - inherently connected with a business
  • sale of equity interests.

Author profile

Eugene Berkovic
Eugene of GMK Partners heads the taxation division. His knowledge of tax legislation makes him a recognised authority within the profession and essential advisor to many of the firm’s clients. His areas of expertise include mergers and acquisitions, restructuring and other high level transactions. - Current at 01 July 2014
Click here to expand/collapse more articles by Eugene BERKOVIC.

 

This was presented at Small Business CGT Masterclass .

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Individual sessions

Maximum net asset value test

Author(s):  Philip Bender

Materials from this session:

Active asset test, connected entities and affiliates

Author(s):  Evan Beissel,  Eugene BERKOVIC

Materials from this session:

Applying the concessions

Author(s):  Joanna MONAHAN

Materials from this session:

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