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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

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

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