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CGT: Minimising Capital Gains Tax in the Tax Reform Structure

Published on 11 May 01 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper will examine: The impact of recent legislative amendments in the CGT tax laws; Design and implementation of business structures; The 50% concession and retirement concessions for a range of entities (Division 152); Reviewing and restructuring current operating structures in the new tax reform environment leading up to 1 July 2001.

Author profile:

Author Photo - Mark Robertson CTA
Dr Mark Robertson CTA
Mark is a Queen’s Counsel with chambers in Brisbane and Sydney. He has appeared in many anti-avoidance cases Australia-wide for taxpayers and for the Commissioner. Current at 02 June 2015 Click here to expand/collapse more articles by Mark L ROBERTSON.
 

This was presented at 35TH ANNUAL WESTERN AUSTRALIA STATE CONVENTION - "THE LIGHT AT THE END OF THE TUNNEL".

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The Too Hard Basket

Author(s):  Arlene MACDONALD

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