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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


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.

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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
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