CGT and small business solutions paper
Published on 22 Feb 07
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers:
- what the changes mean for existing structures
- improved access to the small business concessions
- controlling individual v. significant individual
- can you create a significant individual where none currently exists?
- are multi-tiered structures back?
- continuing problems with section 109 and Division 7A.