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When your SME client sells assets from a trust paper

Published on 26 Apr 13 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers SME trust planning around the sale of a business including:

  • What does the distribution resolution look like?
  • What might differ for each client?
  • What is included and excluded in the net asset value test particularly where adult children are involved in the family business?

Author profile:

Brian J RICHARDS

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This was presented at 2013 Private Business Tax Retreat .

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Tax policy update

Author(s):  Robert JEREMENKO

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