CGT and trusts
Publication date: 31 Jul 02
Source: VICTORIAN DIVISION, THE TAX INSTITUTE
Abstract:
This seminar paper examines details of the trusts sections of the CGT rules (Subdivision 104-E) and the interrelationship between trusts and the CGT concessions.
Author profile:
Robert Jeremiah FTIARob is an accredited specialist in both tax law and business law and is a member of the NTLG Superannuation Technical Sub-group. Rob’s principal areas of practice are business structuring, taxation advice, superannuation advice, business succession, family succession, trusts and business and commercial transaction advice.
Current at 13 September 2011
This was presented at
Taxation of Trusts: Trust Distributions and CGT.
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Income and capital distributions
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John JEFFREYS
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CGT and trusts
Author(s):
Rob JEREMIAH
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CGT and trusts
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