This activity has been accredited as continuing professional development by the Financial Planning Association of Australia but does not constitute FPA’s endorsement of the activity. This activity has been assessed as being equivalent to .25 CPD hours.
The basic conditions that always apply when accessing the small business CGT concessions are?
The under $2 million aggregated turnover test, or maximum $6 million net asset value test | |
CGT significant individual test | |
CGT significant individual test | |
Only (a) and (c) above |