shopping_cart

Your shopping cart is empty

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

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:

Author Photo - Peter SLEGERS
Peter SLEGERS
Current at 03 November 2016 Click here to expand/collapse more articles by Peter SLEGERS.
 

 

This was presented at Country Seminar .

Get a 20% discount when you buy all the items from this event.

Individual sessions

GST Nuts and Bolts

Author(s):  John HOOD

Materials from this session:


PAYG and BAS

Author(s):  Wayne MANNA

Materials from this session:


Further details about this event:

 

Copyright Statement
click to expand/collapse