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New CGT small business concession rules paper

Published on 27 Aug 07 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • who is a significant individual?
  • what is the best CGT structure after the changes?
  • typical scenarios with companies and trusts CGT planning - do the 'old' strategies still work?
This was also presented at the Regional Tax Update held in Toowoomba on 5 November 2007.

Author profile:

John Middleton CTA
John is a Special Counsel at Clayton Utz Brisbane and specialises in revenue and commercial law. He has provided legal advice in respect of the structuring, restructuring, purchase and sale of businesses and entities of all types. He has particular experience in CGT planning for the sale of businesses and also practises in stamp duty, GST and general tax. Current at 16 October 2014 Click here to expand/collapse more articles by John MIDDLETON.
 

This was presented at Regional Tax Update: Toowoomba and the Darling Downs.

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