Published on 20 Aug 09
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- active asset test
- identifying a CGT concession stakeholder and significant individual
- small business entities
- new definition of affiliate
- some developments - "connected with a discretionary trust"
- replacement asset rollover - 2 year interest free loan
- structuring disasters
- The Small Business Concessions and Part IVA.
Cynthia works for Cummings Flavel McCormack.
Current at 23 July 2009
Michael advises privately owned businesses and has been helping families structure their investments for many years. He is an active participant in the development of government tax policy for family business. Michael chairs the Tax Institute’s Trust and Estates Club and his formal qualifications include a Bachelor of Economics, a Bachelor of Arts and a Masters of Taxation Law from the University of Melbourne.
- Current at
13 September 2011