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Who is an affiliate for small business CGT concession purposes - and when can their assets be excluded? / by Kirk Wilson

By: Wilson, Kirk.
Series: InTax.Publisher: Australia, Thomson Reuters Australia, Edition: March 2015.Description: 14-15, 2 pages.Subject(s): Capital gains tax | Small businesses | SMEs | AustraliaSummary: Examines how to identify an affiliate of a taxpayer in Australian small business capital gains tax concessions. Advises an affiliate can only be an individual or a company, not a trust.
Item type Home library Call number Status Date due Barcode Item reserves
Article Article Australia
Available CA012896
Total reserves: 0

Examines how to identify an affiliate of a taxpayer in Australian small business capital gains tax concessions. Advises an affiliate can only be an individual or a company, not a trust.

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