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Trusts in transition

Published on 10 Mar 00 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper examines the new capital gains tax concessions as they apply to trusts. The analysis includes the CGT discount and the new small business concessions. As the CGT concessions are new, the basic framework for each head of relief will be examined before discussing the more complex issues related to trusts. Case studies are provided throughout the paper to allow readers to evaluate the effectiveness of the trust as an asset holding vehicle and business structure in the post-Ralph era.

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Author Photo - Peter SLEGERS
Peter SLEGERS
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