Rolfe, Jenny
May 2006
Money Management;5/18/2006, Vol. 20 Issue 17, p32
Trade Publication
The article answers a question on reducing capital gains tax (CGT) liabilities by applying small business CGT concessions in Australia. Some of the requirements for eligibility to the small business CGT concessions are the existence of a CGT event that happens in connection with a CGT asset and resolution of the maximum net asset value test and the active asset test.


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