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CGT earnout measures and the MNAV test / by Kirk Wilson

By: Wilson, Kirk.
Series: InTax.Publisher: Australia, Thomson Reuters Australia, Edition: February 2016.Description: 14-15, 2 pages.Subject(s): Capital gains tax | Law reform | Assets | Valuation | Small businesses | Sale of business | AustraliaSummary: Analyses the new capital gains tax (CGT) earnout measures outlined in the Tax and Superannuation Law Amendment Bill 2015. Explores how they will affect access to the CGT small business concession via the maximum net asset value (MNAV) test.
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Article Article Australia
Available CA011517
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Analyses the new capital gains tax (CGT) earnout measures outlined in the Tax and Superannuation Law Amendment Bill 2015. Explores how they will affect access to the CGT small business concession via the maximum net asset value (MNAV) test.

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