Miscellaneous 2007

Trusts and capital gains tax

Source: National

Published Date: 15 Mar 2007

 

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This paper covers:

  • streaming capital gains to beneficiaries?
  • implications of PS LA 2005/1 (GA)
  • can capital gains ever be income?
  • accessing small business CGT concessions post 1 July 2007
  • capital gains and unit trusts
  • capital gains and deceased estates.

Individual Session

Trusts and capital gains tax

Author(s): Glen Barton
Materials from this session:

Details

  • Published By: Glen Barton
  • Published On:15 Mar 2007
  • Took place at:Hotel Grand Chancellor, Hobart

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 2007

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