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CGT Small Business Concessions under the Microscope

Publication date: 29 May 01

Source: VICTORIAN DIVISION, THE TAX INSTITUTE

Abstract:
Topics covered in this seminar paper include:
- The $5 million net asset threshold
- The connected entities rules for companies and trusts and the $5 million threshold
- The 50% reduction and settled fixed trusts compared with subscribed unit trusts
- The controlling individual and CGT concession stakeholder test in companies and trusts.

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
Click here to expand/collapse more articles by Rob JEREMIAH.
 

 

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Purchase individual materials from this event:

Recent developments on trusts
Author(s):  Graeme HALPERIN

CGT Small Business Concessions under the Microscope
Author(s):  Rob JEREMIAH

Simplified Tax System
Author(s):  Ian SNOOK

Business Succession Planning
Author(s):  David TURNBULL

Anti-avoidance rules and measures
Author(s):  Jennifer BATROUNEY

The New 'Alienation of Personal Services Income' Rules
Author(s):  Mark PIZZACALLA