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The CGT small business concessions paper

Published on 17 Jul 06 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Topics covered in this paper include:

  • Controlling Individual v. Significant Individual
  • Can you create a controlling individual existing structures?
  • The breadth of "connected width" under the new regime
  • What the new rules means for the 15 year exemption v. super contribution

Author profile:

Tom DELANY
Current at 18 January 2012 Click here to expand/collapse more articles by Tom DELANY.
 

 

This was presented at Regional Tax Update : Toowoomba and the Darling Downs .

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