Small business CGT concessions -- out of control.
In: Taxation in Australia, Jg. 48 (2014-03-01), Heft 8, S. 410-411
Online
academicJournal
Zugriff:
The article describes the case Gutteridge and FCT wherein the Administrative Appeals Tribunal (AAT) considered the provisions on capital gains tax (CGT) of the Income Tax Assessment Act 1997 (ITAA97). The court examines the disputed entitlements in relation to access to the small business concessions under an asset sale by the trust. The facts of the case is presented.
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Small business CGT concessions -- out of control.
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Autor/in / Beteiligte Person: | Pizzacalla, Mark |
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Zeitschrift: | Taxation in Australia, Jg. 48 (2014-03-01), Heft 8, S. 410-411 |
Veröffentlichung: | 2014 |
Medientyp: | academicJournal |
ISSN: | 0494-8343 (print) |
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