Published on 13 Jun 07
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper reviews the gateway rules in Div 152 and the context of the changes in respect of:
- controlling individuals v. significant individuals
- the revised operation of the net assets test
- the impact of changes to the roll-over concession
- clarifying access to the provisions for deceased estates.
Current at 24 May 2009
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