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  • Affiliates

    An affiliate is any individual or company that, in relation to their business affairs, acts or could reasonably be expected to act:

    • according to your directions or wishes, or
    • in concert with you.

    Trusts, partnerships, and superannuation funds cannot be your affiliates.

    CGT concessions

    When working out your aggregated turnover for small business capital gains tax (CGT) concessions, additional entities may be treated as being connected with you or your affiliate.

    See also:

    Last modified: 22 May 2017QC 50236