TITLE

Q&A…

AUTHOR(S)
Rolfe, Jenny
PUB. DATE
May 2006
SOURCE
Money Management;5/18/2006, Vol. 20 Issue 17, p32
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
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.
ACCESSION #
21146041

 

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