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CGT Concessions under the microscope

Published on 30 Aug 01 by VICTORIAN DIVISION, THE TAX INSTITUTE

The small business CGT concessions offer significant savings but many 'twists and turns' have to be navigated for the best outcome. This powerpoint presentation examines some of the variables inluding:
- the $5million net asset threshold
- the 50% reduction and settled fixed trusts compared with subscribed unit trusts
- the controlling individual and CGT concession stakeholder test
- structuring for the small business CGT concessions

Author profile:

Rob JEREMIAH
Rob is a Director and Shareholder of Harwood Andrews Lawyers and is an accredited specialist with the Law Institute of Victoria in Income Tax Law and Business Law. Rob has been recognised as one of Australia's leading taxation lawyers by ALB's Legal Who's Who Australia 2003. Rob practises principally in the areas of taxation and revenue law, superannuation, business and investment structuring, advice on various types of trusts, asset protection and succession planning and business and commercial advice. Rob has presented on numerous occasions at State and National seminars and conferences on taxation and trust law issues for both the Taxation Institute of Australia and other industry groups and bodies.
Current at December 2008 Current at 01 December 2008 Click here to expand/collapse more articles by Rob JEREMIAH.
 

 

This was presented at 40TH ANNUAL VICTORIAN STATE CONVENTION .

Get a 20% discount when you buy all the items from this event.

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