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Topics on active assets classification (5)

 

Topics on active assets classification (4)

 

Topics on active assets classification (3)

 

Topics on active assets classification (2)

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Topics on active assets classification (1)

 

A recent Federal Court decision has highlighted the need for tax practitioners to exercise increased caution when it comes to advising clients on the active asset classification of certain business assets and their eligibility for the CGT small business concessions (‘CGT SBCs’) for any resulting capital gains.

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