Published on 06 Apr 04
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
One of the potential problems in accessing the CGT small business concessions has been dealt with in the recently introduced Taxation Law Amendment Bill (2004 Measures No 1).
The bill contains changes to the way that the CGT small business concessions affect a discretionary trust. The changes are not all for the better however. If you operate through, or advise on, business structures that include discretionary trusts this seminar paper will be of interest.
Kel Fitzalan CTA
Kel is a Private Clients Partner with
PricewaterhouseCoopers. He has 26 years
experience advising clients in a wide range of
industries, including the agriculture, financial
services and property industries. Kel’s
experience includes advising clients on
implementing and executing trade sales,
capital raising, restructuring, repatriation of
profit strategies, demergers, mergers and
acquisitions. Current at 03 June 2014
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