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 Partner at Chotais Chartered Accountants and has in
excess of fifteen 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 holds a Masters degree in
Commerce and is the Chair of the Queensland State Council of the
Taxation Institute of Australia.
Current at 17 November 2008 Current at 15 January 2009
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