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Small business CGT concessions and trust issues presentation

Published on 17 May 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • maximum net asset test - Several issues
  • connected entity and control - Some trust issues
  • significant individual test
  • the new trust streaming measures.

Author profile:

Author Photo - Vanessa Priest ATI
Vanessa Priest ATI
Vanessa is a Partner in the Tax Consulting Group of BDO and has over 19 years experience in public practice as a taxation specialist. At BDO she focuses on the SME market, professional services, family trusts, and has a particular interest in the small business CGT concessions. Current at 02 June 2015 Click here to expand/collapse more articles by Vanessa PRIEST.
 

This was presented at NSW 5th Annual Tax Forum.

Get a 20% discount when you buy all the items from this event.

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