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Trusts in transition: technical paper - "trusts and the new CGT concessions"

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

This paper will examine the new capital gains tax (CGT) concessions as they apply to trusts. The analysis will include 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 in an effort to allow readers to evaluate the effectiveness of the trust as an asset holding vehicle and business structure in the post-Ralph era.

Author profile

Peter Slegers CTA
Photo of author, Peter SLEGERS Peter Slegers, LLB (Hons), MTax, CTA Partner Cowell Clarke Peter heads Cowell Clarke's tax and revenue practice group. Peter advises and acts for a wide range of public and private companies as well as for the trustees of self managed superannuation funds. Peter’s areas of expertise include: income tax (as it impacts on business and high net worth clients); capital gains tax; goods and services tax; state taxes and superannuation law. Peter also does succession planning work and is involved in significant business restructures. Peter is regularly involved in advising SMSF trustees on issues associated with superannuation income streams. Peter has a master’s degree in taxation from the University of NSW – ATAX School. Peter is also a member of the Australian Institute of Company Directors and the SMSF Professionals Association of Australia Ltd. Peter is a member of the Tax Institute’s South Australian State Council. - Current at 19 July 2017
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