Published on 23 Mar 09
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
Many small businesses develop or purchase property as part of their operations. This paper examines how this can be done so that tax on sale is minimised. Topics covered include:
- overview of the Division 152 reliefs
- "company" and "trust" conditions
- "connected entities" and "significant individuals"
- business real property & superannuation.
Michael is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in mining and property taxation, corporate restructurings, cross-border investment, trusts, and estate and succession planning. Michael is a past chair of The Tax Institute’s South Australia State Council and a regular contributor to Institute events.
- Current at
04 January 2018