One of the difficult aspects when applying the SBCGT concessions is determining whether entities are ‘connected with’ or ‘affiliates’ (relevant for the $6m maximum net asset value test and the active asset test). In other provisions, it is relevant whether entities are ‘associates’ of each other (e.g., Div 7A, GST, etc). In this session we will look at these defined terms and how they apply in some practical examples.
After the success of the 2024 CPD Tax Series, Worrells & Webb Martin Consulting have again joined forces to deliver a complimentary tax focussed CPD Webinar Series for accountants across Australia.
The sessions will be held on the second Thursday of each month. Each session provides one hour of formal CPD.