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Mid market focus: What is an affiliate, and why is it important?

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Published on 01 Aug 20 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The concept of affiliate is important but misunderstood, often rears its head when applying the small business CGT concessions, and impacts other grouping rules.

Author profile

Peter Bembrick CTA
Peter Bembrick, CTA, is a highly respected authority on taxation matters with over 30 years experience. Peter joined HLB Mann Judd in 1990 and became a tax partner in 2004. Peter is particularly well regarded for his broad understanding of domestic and international tax issues. He has served on advisory committees for professional bodies, and presents regularly on tax issues. - Current at 31 May 2024
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