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SME – Structures and transactions paper

Published on 02 Jun 11 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • general observations on structuring for SMEs and CGT concessions
  • life cycle of a SME business
  • identifying some broad principles for the CGT concessions
  • main comments for types of entities
  • case study 2.

Author profiles:

Mark WEST

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Reuben Bramanathan

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This was presented at Private Business Tax Retreat .

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