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Small business CGT concessions and trust issues paper

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.

Author profile:

Ash CHOTAI
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
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This was presented at Annual Trusts Intensive: A practical update .

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When good trusts go bad

Author(s):  Clifford HUGHES

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