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  Miscellaneous 2009

Property & Division 152 CGT reliefs

Source: South Australia

Published Date: 23 Mar 2009

 
Many small businesses develop or purchase property as part of their operations. This presentation examines how this can be done so that tax on sale is minimised. Topics covered include:
  • overview of the Division 152 reliefs
  • "company" and "trust" conditions
  • "connected entities" and "significant individuals"
  • business real property & superannuation.

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Author(s)

Individual Session

Property & Division 152 CGT Reliefs

Author(s): Michael Butler
Materials from this session:

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Details

  • Published By: Michael Butler
  • Published On:23 Mar 2009
  • Took place at:Stamford Plaza, Adelaide

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 2009

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