Published on 16 May 03
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This seminar paper covers the following topics:
- basic structure for maximum CGT and income tax efficacy
- structuring to negatively gear
- advantages and disadvantages of a discretionary trust to access the CGT concessions
- using a company owned by a discretionary trust or trusts
- using a partnership of discretionary trusts
- small business concessions case study.
Gil Levy also presented this paper at the Tasmanian State Convention 2003 in Orford on 17 October 2003.
Gil is a Principal of MGI Sydney. With over
40 years’ experience in tax consulting he specialises in providing
advice to both clients and other practitioners in the SME segment,
particularly on the CGT issues associated with mergers and
acquisitions. Gil is a past President of The Tax Institute and current
President of the Asia Oceania Tax Consultants Association.
- Current at
30 March 2017