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Structuring a Business to take advantage of the CGT Concessions seminar paper

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Non Member Price: $75.00

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 28 Mar 03 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This seminar paper considers the various alternatives for structuring closely held and family owned businesses with a view to maximising access to the CGT Concessions. Specifically the paper covers:
- structuring to maximise asset protection
- structures for holding investments either negatively or positively geared
- comparison of structures suitable for family owned business as compared with 'partnerships' between unrelated parties
- issues with repatriating the concessions to the underlying beneficial owners.

Author profile

Prof Gordon Cooper
Gordon was a Chartered Accountant in sole practice at Cooper & Co. He was an Adjunct Professor in the School of Taxation and Business Law (incorporating the Australian School of Taxation) at the University of New South Wales. In June 2003, he was awarded an AM in the Queen’s birthday honours for “Services to the tax profession and to the community as an adviser on national taxation and legislative reform, and through education and professional organisations”. Together with Chris Evans and Kirk Wilson, he was an author of the Australian CGT Handbook. - Current at 27 June 2017
Click here to expand/collapse more articles by Gordon S COOPER.

 

This was presented at 17TH NATIONAL CONVENTION: TAX 2003 - A CHALLENGING VINTAGE .

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