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Structuring and the small business CGT concessions paper

Published on 08 Mar 10 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • general observations on structuring
  • impact of current trust ‘income' uncertainty
  • impact of using dividend access shares - a particular issue
  • broadened application of CGT small business concessions - recent amendments.

Author profile:

Mark WEST

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This was presented at Tax Issues that Seriously Impact You and Your Clients .

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Interests & loans - Issues that demand attention - Now!

Author(s):  Jamie TOWERS

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