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Asset sales and winding up the trust

Published on 12 Oct 01 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This seminar paper discusses asset sales and winding up trusts, with a focus on: legal and tax consquences of bringing forward the vesting date of a trust, access to the CGT discount and small business reliefs, effect of CGT event E4 in eroding CGT concessions.

Author profile:

Peter KATZ


 

This was presented at Back to Fundamentals Series 2.

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Individual sessions



Fixed and non fixed trusts: 'bringing it all together'

Author(s):  Ron DOIG

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