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Division 152 - the small business concessions presentation

Published on 18 Mar 05 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This presentation contains consideration of and case studies illustrating Div 152 including:

  • what is necessary to satisfy the basic conditions for relief
  • timing of the $5m net asset value tests
  • the excluded assets and the importance of superannuation
  • what are connected entities?
  • the ATO's views on the control of trusts
  • common pitfalls in the family business context.

This was also presented on 15 October 2005 by Chris Evans at the Tasmanian State Convention held in St Helens.

Author profile:

Susan YOUNG
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This was presented at 20th National Convention: Tax Unmasked .

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