CGT small business concessions and interposed entities: between a rock and a hard place.
28 Sep 06 |
CAPITAL GAINS TAX BULLETIN
Issue: No. 2 2006
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
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Van Den Broek
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