Published on 18 Sep 02
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This seminar paper discusses choosing a business structure, including: choosing an income tax or CGT effective structure, which entities and structures can get which CGT concessions, the importance of having a controlling individual, the way that profits, tax preferences, tax credits etc are distributed out of different types of entities, and how to use a trust to access CGT concessions.
Current at 04 January 2011
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