Capital Gains Tax (CGT) 2018

Plenary 7: Keeping the family business in the family

Source: QLD

Published Date: 15 Nov 2018

 

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This paper covers:

  • technical and practical issues that frame the approach to a restructure
  • reconsidering trusts as a business or trading vehicle. Is it worth it anymore?
  • using Division 152 as a succession planning tool
  • availability of SBRR where the goal is family succession
  • using Division 328 reliefs to split a trust
  • mechanisms to deal with ownership and control of a non-estate owned family business and associated revenue law traps.

Individual Session

Plenary 7: Keeping the family business in the family

Author(s): Jessica Pengelly

Details

  • Published By: Jessica Pengelly
  • Published On:15 Nov 2018
  • Took place at:Sofitel Noosa Pacific Resort

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) 2018

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