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Small business CGT concessions and related trust issues paper

Published on 23 Nov 06 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

The small business CGT concessions offer significant opportunities, but you must be skilled enough to find them! This paper highlights the key issues you need to be aware of in relation to trusts, and budget changes, including:

  • analysis of the maximum net asset value test
  • the connected entities rule and the active asset test
  • the controlling individual and CGT concession stakeholder tests
  • structuring issues and ordering of the concessions
  • contract implications
  • identifing the controller of discretionary trusts.
This paper was also presented on 27 October 2006 at the Tax Intensive Seminar held in Victor Harbor, SA.

Author profile:

Mark PIZZACALLA
Current at 04 June 2009 Click here to expand/collapse more articles by Mark PIZZACALLA.
 

 

This was presented at 14th National Tax Intensive Retreat: Trusts Under the Microscope .

Get a 20% discount when you buy all the items from this event.

Individual sessions


Workshop 1: CGT small business concessions

Author(s):  Moira MERRICK

Materials from this session:




Workshop 2: Trust distributions, testamentary trusts and amending trust deeds

Author(s):  Andrew NOOLAN

Materials from this session:



Further details about this event:

 

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