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Small business CGT concessions and trust issues presentation

Published on 20 Oct 06 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation covers:

  • small business concessions post-30th June 2007
  • PS LA 2005/1 GA - trusts, capital gains and the Commissioner
  • analysis of the maximum net asset value test
  • the significant individual and CGT concession stakeholder tests
  • structuring issues and ordering of the concessions
  • identifying the significant individuals of discretionary trusts.

Author profile:

Author Photo - Ashutosh Chotai CTA
Ashutosh Chotai CTA
Ash is a Director with Chotais Chartered Accountants in Brisbane and has in excess of 20 years experience in the provision of tax and business advice to small and medium enterprises and high net wealth persons. His areas of interest include CGT, GST and business and asset structuring. Ash is a Queensland State Councillor and former State Chairman of The Tax Institute, and is a regular presenter for The Tax Institute and other professional bodies. Current at 16 September 2015 Click here to expand/collapse more articles by Ash CHOTAI.
 

This was presented at Annual Trusts Intensive: A practical update.

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Individual sessions




When good trusts go bad

Author(s):  Clifford HUGHES

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