introduction to Division 152 Small Business Concessions
utilising the concessions in estate planning
the retirement exemption and its importance in estate planning
practical examples of the concessions.
Michael Ballans CTA
Michael is a Barrister at Law. He practices in commercial law, with a particular interest on revenue law and estate litigation. He has appeared in various Courts and tribunal ranging from the Administrative Appeals Tribunal to the Queensland Supreme Court. Michael is also a CPA and a fellow
of the Taxation Institute of Australia with over 10 years experience. As an accountant he has worked in
various environments including large multinational organisations, to chartered accounting firms. Current at 01 June 2010
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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