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Mid Market Focus: When is an asset “active” for CGT purposes?

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Published on 01 Apr 22 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The small business CGT concessions offer fantastic tax savings when selling a business and have several key requirements, including that one or more active assets must be sold.

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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