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.
Ash is a Director with Chotais Chartered Accountants in Brisbane, and has in excess of 20 years experience in the provision of tax and business advice to small and medium enterprises and high net wealth persons. His areas of interest include CGT, GST and business and asset structuring. Ash is a Queensland State Councillor and former State Chair of The Tax Institute, and is a regular presenter for The Tax Institute and other professional bodies.
- Current at
22 June 2017