CGT and trusts

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Non Member Price: $71.01

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 FTIA
Rob 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
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This was presented at Taxation of Trusts: Trust Distributions and CGT.

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Income and capital distributions
Author(s):  John JEFFREYS

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CGT and trusts
Author(s):  Rob JEREMIAH

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