• Termination of employment not required

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Where payments are made by a company or trust to a CGT concession stakeholder, the stakeholder is not required to cease any activity or office holding. Also see Deemed dividends.

    For an individual choosing the retirement exemption, there is no requirement to terminate any activity or cease their business.

      Last modified: 05 Jul 2013QC 28215