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Published on 23 Oct 12
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers:
overview of Division 152
net asset test or small business entity?
connected entities and affiliates
how the concessions work.
A Senior Associate at Clayton Utz Brisbane, John specialises in revenue and corporate law.
He has provided legal advice in respect of the structuring, restructuring, purchase and sale
of businesses and entities of all types. With particular experience in CGT planning for the
sale of businesses, he also practices in stamp duty, GST, and general tax. Current at 9 October 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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