|
|
此文章由 jeff_lawsons 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 jeff_lawsons 所有！转贴必须注明作者、出处和本声明，并保持内容完整
felix100 发表于 2015-5-28 22:15 
请教一下CGT有分active asset和passive asset吗？搜了一下，ATO上面讲了好几次active asset。 ...
In addition to passing the maximum net asset test or small business entity conditions, the asset must also pass the active asset test. If the asset does not pass this test the small business concessions are not available.
An asset is an active asset if it is used in the business of the taxpayer, a connected entity or an affiliate. The asset must be active for at least ½ of the ‘relevant’ period to pass the test. If the asset has been owned for more than 15 years it is only required to be active for at least 7½ years during the ‘relevant’ period. The period does not have to be continuous.
Special rules apply when you are trying to determine if shares in a company or units in a trust are active assets. If the asset is a share in a company or an interest in a trust, it must meet the 80% test in order for it to be active. That is, at least 80% of the market value of assets held by the company or trust must be active assets.
Some assets are excluded from being active asset, such as financial instruments (bonds, loans, debentures, etc), and asset whose main use is to derive interest, rent, royalties, etc.
A property that is used to derive rent is usually excluded from being an active asset unless it is wholly used in business by affiliate or connected entity who is carrying on its active business.
|
评分
-
查看全部评分
|
时光 Times - 手鸡乱入 II (2015-4-13) braindev 
发表于 2015-5-21 22:34
