Playna Ho
TAX TIP #62: | SMALL BUSINESS CGT CONCESSIONS | 80% ACTIVE ASSET TEST AND DIVISION 7A LOANS
When a client is considering selling their shares in a Company we, as their legal and financial advisors, need to consider whether they...
Facts Trust T has wholly owned Company C for 10 years. Trust T disposes all of its shares and applies the active asset reduction....
Facts Individual I owns, and has occupied, a main residence of 1,000m2 for the last five (5) years. Individual I wishes to sub-divide...
Facts Trust T wholly owns Company C. The proposal is to interpose a new Company H between Trust T and Company C. The result is as...