shopping_cart

Your shopping cart is empty

CGT small business concessions and interposed entities: between a rock and a hard place.

Publication date: 28 Sep 06 | Source: CAPITAL GAINS TAX BULLETIN

Issue: No. 2 2006

Pages: pp.38-42

Abstract:

This article looks at the place of interposed entities in Div 152 of the ITAA 1997. This involves examining a number of provisions in the exisitingl aw. In addition, on 9 May 2006, the Treasurer announced some relaxation of the requirements of the Division in a way that allows greater use of interposed entities, but in the writers view, not sufficiently.

Treasurer's Press release No. 38 of 2006. http://www.treasurer.gov.au/tsr/content/pressreleases/2006/038.asp

This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.

Author profile

Peter Van Den Broek CTA
Very interesting perspective and format of session Tough topic • understands well I appreciate the time peter would have put into his presentation and useful paper Stand out speaker of the day • very practical and candid - Current at 01 March 2011
Click here to expand/collapse more articles by Peter VAN DEN BROEK.