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Small business CGT concessions and trust issues paper


This paper covers:

  • analysis of the maximum net asset value test
  • control of an entity other than a discretionary trust - Particular trust issues
  • control of a discretionary trust - The “trustee reasonable to expect to act” control rule
  • Commissioners exercise of discretion - 328-125(6)
  • the significance of the significant individual test
  • timing Issues with distributions from trusts and satisfying the significant individual test.

Author profile:

Author Photo - Vanessa Priest ATI
Vanessa Priest ATI
Vanessa is a Partner in the Tax Consulting Group of BDO and has over 19 years experience in public practice as a taxation specialist. At BDO she focuses on the SME market, professional services, family trusts, and has a particular interest in the small business CGT concessions. Current at 02 June 2015 Click here to expand/collapse more articles by Vanessa PRIEST.

This was presented at 19th National Tax Intensive Retreat.

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

Individual sessions

Exploring the trust deed - Why do we do what we do in drafting deeds?

Author(s):  AH (Tony) SLATER

Materials from this session:

Getting trust right: Lessons from the Federal Court

Author(s):  Jeffrey SPENDER

Materials from this session:

Trust mixed bag

Author(s):  Joanna MONAHAN

Materials from this session:

Workshop 1 - Trust distributions

Author(s):  David MARSCHKE

Materials from this session:

Workshop 2 - CGT small business concessions and trust audit issues

Author(s):  Mark NORTHEAST,  Chris WOOKEY

Materials from this session:

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