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.
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