Published on 24 Oct 03
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This seminar paper covers the following:
- Put/Cass v mandatory agreements
- ownership of policies - CGT traps
- use of superannuation policies
- CGT implications - ATO Statement of Principles
- use of wills as part of business succession strategy
- maximising benefit of CGT Small Business Concession.
Current at 24 May 2009
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Peter is Senior Partner at Brett Davies Lawyers. He completed his law degree part-time while working as an income tax assessor with the Australian Taxation Office (ATO) in Adelaide in 1975. Peter subsequently moved to Canberra where he completed the Legal Workshop course at Australian National University, then travelled overseas, ending up in Perth in 1979. He rejoined the ATO in Perth for another four years, rising to the position of Appeals Officer before leaving to join the prival legal profession in Perth in 1988. He started his own practice in 1992.
Current at 23 Apri 2004 Current at 19 November 2004
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