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The latest on the small business CGT concessions presentation
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.
Author profile
Ian Snook CTA
Ian Snook is a Partner at William Buck providing services to medium business enterprises and professions with his primar function being to provide taxation advice including tax planning, compliance and business structuring. Ian is a current member of The Tax Institute's South Australian State Council and Tax Technical Committee.
- Current at
16 August 2016
This was presented at The Latest on the Small Business CGT Concessions .
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The latest on the small business CGT concessions
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The latest on the small business CGT concessions
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