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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:

Author Photo - Mark West CTA
Mark West CTA
Mark is a Partner at McCullough Robertson Lawyers and is qualified both in law and as a Chartered Accountant. Mark regularly advises clients on trust related matters. He advises clients generally on income tax, CGT, GST, land tax and payroll tax matters and has acted in appeals to the AAT and Federal Court. Current at 27 June 2016 Click here to expand/collapse more articles by Mark WEST.
 

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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