Published on 15 Mar 07
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper covers:
- streaming capital gains to beneficiaries?
- implications of PS LA 2005/1 (GA)
- can capital gains ever be income?
- accessing small business CGT concessions post 1 July 2007
- capital gains and unit trusts
- capital gains and deceased estates.
Glen is a Professor in the Department of Accounting and Finance in the
Business School of the University of Western Australia. He is a Barrister and
Solicitor of the Supreme Court of Western Australia and former member
in the General and Taxation Division of the Administrative Appeals
Tribunal, Perth Registry and Life Member of the Taxation Institute
- Current at
01 October 2009