Taxing Retirement Funding of the Self-Employed

Publication date: 01 Aug 04

Source: AUSTRALIAN SUPERANNUATION LAW BULLETIN

Issue: Vol 16, no 1

Pages: pp. 10 - 13

Abstract:
This article looks at various ways that the self employed can fund their retirement. It reviews the self employed who are carrying on a business in their own account; carrying on a business using legal structure and the CGT concessions available to them on the sale of their business.

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Author profile:
Gordon Mackenzie CTA
Gordon is a Senior Lecturer at is a Senior Lecturer at the Australian School of Taxation and Business Law, UNSW.
Current at 01 May 2014
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