Connected Entities & Affiliates Explained

Navigate complex connected entity & affiliate rules affecting CGT concessions, instant asset write-off and many other tax areas.

In this session, we cover:

• Connected entities

  • Commissioner’s Discretion

• Affiliates

  • Indicators of an Entity’s Affiliate

• Modifications for the Small Business CGT Concessions

• Examples

• Aggregated Turnover

  • Annual Turnover