The recent Full Federal Court decision in Eichmann v Commissioner of Taxation is a major victory for small businesses. The court decided that the definition of “active asset” for the small business capital gains tax (CGT) concessions should be given a broad meaning.
The Meaning of Active Asset Under the Small Business CGT Concessions
article is only available to our members.
Please enter your username and password below to gain access.
Click here to become a member.