Miscellaneous 2006

Small business CGT concessions and trust issues

Source: QLD

Published Date: 20 Oct 2006

 

This presentation covers:

  • small business concessions post-30th June 2007
  • PS LA 2005/1 GA - trusts, capital gains and the Commissioner
  • analysis of the maximum net asset value test
  • the significant individual and CGT concession stakeholder tests
  • structuring issues and ordering of the concessions
  • identifying the significant individuals of discretionary trusts.

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Individual Session

Small business CGT concessions and trust issues

Author(s): Ash Chotai

Details

  • Published By: Ash Chotai
  • Published On:20 Oct 2006
  • Took place at:The Chifley on Lennons, Brisbane

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 2006

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