Published on 20 Oct 06
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers:
- small business concessions post-30th June 2007
- PS LA 2005/1 GA - trusts, capital gains and the Commissioner
- analysis of the maximum net asset value test
- the significant individual and CGT concession stakeholder tests
- structuring issues and ordering of the concessions
- identifying the significant individuals of discretionary trusts.
Ash is a Director with Chotais Chartered Accountants in Brisbane, and has in excess of 20 years experience in the provision of tax and business advice to small and medium enterprises and high net wealth persons. His areas of interest include CGT, GST and business and asset structuring. Ash is a Queensland State Councillor and former State Chair of The Tax Institute, and is a regular presenter for The Tax Institute and other professional bodies.
- Current at
12 April 2017