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CGT and trusts

Published on 31 Jul 02 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper examines details of the trusts sections of the CGT rules (Subdivision 104-E) and the interrelationship between trusts and the CGT concessions.

Author profile:

Robert Jeremiah CTA
Rob is a principal of Sladen Legal. He is a Chartered Tax Adviser accredited by the Law Institute of Victoria as a specialist in both Tax Law and Business Law and is on a number of technical committees related to taxation and superannuation including the Tax Law Specialisation Advisory Committee of the Law Institute of Victoria and Superannuation Industry Relationship Network of the ATO and is a member of the board and technical committee of SISFA. Rob is acknowledged as a leader in his field and is regularly asked to share his specialist knowledge on areas such as trusts, superannuation and tax. Rob has been a principal of Sladen Legal and its predecessor firm since 1981. Current at 16 November 2015 Click here to expand/collapse more articles by Rob JEREMIAH.
 

This was presented at Taxation of Trusts: Trust Distributions and CGT.

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