Miscellaneous 2004

Small doesn't mean simple seminar

Source: New South Wales

Published Date: 6 Apr 2004

 

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One of the potential problems in accessing the CGT small business concessions has been dealt with in the recently introduced Taxation Law Amendment Bill (2004 Measures No 1).

The bill contains changes to the way that the CGT small business concessions affect a discretionary trust. The changes are not all for the better however. If you operate through, or advise on, business structures that include discretionary trusts this seminar paper will be of interest.

Individual Session

Small doesn't mean simple

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

Details

  • Published By: Kelvin Fitzalan
  • 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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Miscellaneous 2004

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