Small business CGT: asset versus share sale.
In: Taxation in Australia, Jg. 58 (2023-07-01), Heft 1, S. 21-23
Online
academicJournal
Zugriff:
The article explores the differences in accessing small business capital gains tax (SBCGT) concessions between asset and share sales. Topics discussed include distinguishing active assets in asset sales, additional eligibility requirements for share sales, and how the choice between asset and share sales can impact the distribution of funds to business owners.
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Small business CGT: asset versus share sale.
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Autor/in / Beteiligte Person: | Peskett, Tom |
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Zeitschrift: | Taxation in Australia, Jg. 58 (2023-07-01), Heft 1, S. 21-23 |
Veröffentlichung: | 2023 |
Medientyp: | academicJournal |
ISSN: | 0494-8343 (print) |
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