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Changes to Div 152 rules - an overview paper

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.

Author profile:

Timothy Beale CTA
Timothy, of Hemming & Hart Lawyers, practises in revenue law and innovation and media law. He has extensive experience in commercial and public sector law, with expertise in the areas of taxation law, intellectual property and information technology law. He also has a keen interest in the developing area of e-commerce law. Current at 22 May 2007 Click here to expand/collapse more articles by Timothy BEALE.
 

This was presented at CGT Small Business Concessions: Reviewing the Changes.

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