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.
Current at 04 January 2011
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