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The latest on the small business CGT concessions presentation

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Published on 28 Apr 09 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers the new passively held asset rules:

  • some ‘revision' - basic conditions & some definitions
  • ‘passively held assets'
  • why the changes?
  • what hasn't changed?
  • the changes
    • deemed affiliates
    • passively held assets & SBEs
    • passively held assets & SBE partnerships.

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Ian SNOOK
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This was presented at The Latest on the Small Business CGT Concessions .

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The latest on the small business CGT concessions

Author(s):  Paul INGRAM

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The latest on the small business CGT concessions

Author(s):  Ian SNOOK

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