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Structuring for the small business concessions: Getting it right from the start paper

Published on 26 Mar 14 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • structuring: The issues
  • CGT concession stakeholder test
  • active asset test
  • which tests are relevant?
  • consolidated example.

Author profile

Richard Friend CTA
Richard spent most of the first 23 years of his professional career in Brisbane in the tax practice of Andersen and then Ernst & Young. He now operates a tax consulting business through Balena Tassa Pty Ltd. Richard has particular expertise in tax and related structuring issues for the private client market. Most of his work is done by way of consulting to, and providing training for, accountants and lawyers around Australia who operate in these areas. - Current at 19 May 2017
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Independent review and dispute resolution

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Alternative dispute resolution and the Australian Taxation Office

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Commissioner's address

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