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The CGT Small Business Concessions

Published on 06 Apr 2004 | Took place at The Menzies Hotel, Sydney, NSW

This seminar will covered:
- what was the situation in the past for discretionary trusts?
- how have the eligibility criteria to access the concessions changed for discretionary trusts?
- what are the transitional rules to be aware of?
- how do the changes to the rules impact on the active asset test?
- when would you prefer the old rules to apply?
- what impact will the changes have on the decision to include a discretionary trust in your business structure?
- what issues are there in the $5 million test?
- are there traps in the active asset test?
- what other issues do you need to consider when applying the concessions?

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

Individual sessions

Small doesn't mean simple

Author(s):  Kelvin FITZALAN One of the potential problems in accessing the CGT small business concessions has been dealt with in the recently introduced Taxation Law Amendment Bill (2004 Measures No 1).

The bill contains changes to the way that the CGT small business concessions affect a discretionary trust. The changes are not all for the better however. If you operate through, or advise on, business structures that include discretionary trusts this seminar paper will be of interest.

Materials from this session:

Small Business Concessions not Simple Business Concessions

Author(s):  Andrew Noolan This seminar paper focusses on the areas you need to be aware of when you are reviewing someone's eligibility to access the concessions, and highlights as yet uncertain areas of the law.

Materials from this session: