This paper explores two recent rounds of amendments to the CGT small business concessions which have applied from 1 July 2006 and 1 July 2007 respectively. These amendments have fundamentally altered the way the concessions work and have consequently impacted upon structuring issues and exit strategy planning issues for clients. This paper focuses on opportunities and issues, including:
Richard Friend CTA
Richard spent most of the first 23 years of his professional career in Brisbane in the tax practice of Andersen and then Ernst & Young. Since 2006, he has operated a tax consulting business through Balena Tassa Pty Ltd. Richard has developed particular expertise in all aspects of structuring for tax, investment planning, superannuation and estate planning for SME and high net worth clients. Most of this work is done by way of consulting to, and providing training for, accountants and lawyers who operate in these areas. Current at 04 March 2016
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