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Small business CGT concessions and trust issues paper

Published on 24 Nov 11 by NATIONAL DIVISION, THE TAX INSTITUTE

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
Vanessa PRIEST
Vanessa is a Principal in the Tax Division of WHK Horwath and advises clients from both the private sector and mutual associations on a wide range of taxation issues including CGT, Corporate Acquisitions and Restructures, International Tax Issues, and general taxation consulting. Vanessa is a regular presenter for the Taxation Institute and other professional bodies and is also involved in providing in-house training to accounting firms throughout Australia.
Current at 25 September 2007
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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:

Further details about this event:

 

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