Published on 27 Mar 01
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper discusses the new income and assets test rules for private companies and trusts, commencing in 2002. It focuses on how attribution of assets of private companies and trusts will be decided, Stamp Duty and Capital Gains Tax implications, and resigning as a beneficary.
Paul is a Senior Legal Counsel at Minter Ellison and practises in all areas of taxation law, with a particular focus on CGT, business structures, GST and stamp duty. Paul is a member of the Institute's SA Technical Resource Committee, and represents that committee on RevenueSA's SA State Taxes Liaison Group. He is also a member of the Institute's national Not-for-profit Technical Committee, and an active member of the Taxation Committee of the Law Council of Australia.
- Current at
03 December 2020