Matter of trust: Part IVA, discretionary trust distributions and the CGT small business concessions
Publication date: 01 Dec 08
Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Abstract:
This article considers the alteration of income/capital appointments from a discretionary trust to access the CGT small business concessions in light of the Part IVA regime.
Author profiles:
Pratheepan Balasubramaniam ATIAPrath is an Senior Associate with Harwood Andrews Lawyers.
Current at 13 September 2011
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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