Small business CGT concessions and trust issues paper
Publication date: 24 Nov 11
Source: NATIONAL DIVISION, THE TAX INSTITUTE
Abstract:
This paper covers:
- analysis of the maximum net asset value test
- control of an entity other than a discretionary trust - Particular trust issues
- control of a discretionary trust - The “trustee reasonable to expect to act” control rule
- Commissioners exercise of discretion - 328-125(6)
- the significance of the significant individual test
- timing Issues with distributions from trusts and satisfying the significant individual test.
Author profile:
Vanessa is a Director in the Tax Consulting Group of PKF and has over 19 years experience in public practice as a taxation specialist. At PKF she focuses on property development, share investments, retail, professional services, entertainment, family trusts, mutual associations and not-for-profit entities.
Current at 20 February 2012
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This was presented at
19th National Tax Intensive Retreat.
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Exploring the trust deed - Why do we do what we do in drafting deeds?
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Getting trust right: Lessons from the Federal Court
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Small business CGT concessions and trust issues
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Vanessa PRIEST
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Trusts in the ATO's sights
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Trust mixed bag
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Trusts and asset protection best practice
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Workshop 1 - Trust distributions
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Workshop 2 - CGT small business concessions and trust audit issues
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Mark NORTHEAST,
Chris WOOKEY
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