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Structuring for the SB concessions: Getting it right from the start presentation


This presentation covers:

  • structuring: The issue
  • aggregation
  • affiliates
  • implications
  • when is an entity connected with you?
  • interaction of deemed affiliate rule with “connected with”
  • CGT concession stakeholder test
  • how do these issues impact structuring?
  • wWhich tests are relevant?

Author profile:

Author Photo - Richard Friend CTA
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. Since 2006, he has operated a tax consulting business through Balena Tassa Pty Ltd. Richard has developed particular expertise in all aspects of structuring for tax, investment planning, superannuation and estate planning for SME and high net worth clients. Most of this work is done by way of consulting to, and providing training for, accountants and lawyers who operate in these areas. Current at 19 September 2016 Click here to expand/collapse more articles by Richard J FRIEND.

This was presented at 29th National Convention.

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Individual sessions

Independent review and dispute resolution

Author(s):  Deborah HASTINGS

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Alternative dispute resolution and the Australian Taxation Office

Author(s):  Judy SULLIVAN

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Commissioner's address

Author(s):  Chris JORDAN

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