Capital Gains Tax (CGT) 2014

Structuring for the SB concessions: Getting it right from the start

Source: National

Published Date: 26 Mar 2014

 

This presentation covers:

  • structuring: The issue
  • aggregation
  • affiliates
  • implications
  • when is an entity connected with you?
  • interaction of deemed affiliate rule with “connected with”
  • CGT concession stakeholder test
  • how do these issues impact structuring?
  • wWhich tests are relevant?

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Individual Session

Structuring for the small business concessions: Getting it right from the start

Author(s): Richard J Friend

Details

  • Published By: Richard J Friend
  • Published On:26 Mar 2014
  • 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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Capital Gains Tax (CGT) 2014

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