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 Butler FTIA is a Partner at Finlaysons' Tax & Revenue Group. Michael advises both domestic
and foreign clients on federal, international and state tax matters, and has a special interest in property tax
issues. Michael is the author of the book "Australian Federal Company Taxation" and a regular contributor to Taxation
Institute of Australia events.
Current at 23 March 2009 Current at 15 April 2009
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