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Trusts in transition: trusts and the new CGT concessions

Published on 01 May 00 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

the Government has now indicated that trusts will only be entitled to the capital gains tax discount arising under s 102-3 of the ITAA 97 where the asset giving rise to the capital gain was acquired before on or before 23 December 1999. This article sets out the rules for trusts.

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Peter Slegers CTA
Photo of author, Peter SLEGERS Peter Slegers heads Cowell Clarke’s Tax & Revenue Group. Peter advises and acts for a wide range of public and private companies, as well as the trustees of SMSFs. His areas of expertise include income tax (as it impacts on business and high net worth clients), CGT, GST, state taxes and superannuation law. Peter also undertakes succession planning work and is involved in significant business restructures. Regularly involved in advising SMSF trustees on issues associated with superannuation income streams, he is the co-author of The Tax Institute title, SMSF Income Stream Guide. - Current at 06 June 2017
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