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  2004

The CGT Small Business Concessions

Source: New South Wales

Published Date: 6 Apr 2004

 
This seminar will covered:
- what was the situation in the past for discretionary trusts?
- how have the eligibility criteria to access the concessions changed for discretionary trusts?
- what are the transitional rules to be aware of?
- how do the changes to the rules impact on the active asset test?
- when would you prefer the old rules to apply?
- what impact will the changes have on the decision to include a discretionary trust in your business structure?
- what issues are there in the $5 million test?
- are there traps in the active asset test?
- what other issues do you need to consider when applying the concessions?

Small doesn't mean simple

Author(s): Kelvin Fitzalan
Materials from this session:

Small Business Concessions not Simple Business Concessions

Author(s): Andrew Noolan
Materials from this session:

Details

  • Published On:6 Apr 2004
  • Took place at:The Menzies Hotel, Sydney

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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