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CGT and trusts

Published on 31 Jul 02 by VICTORIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation examines details of the trusts sections of the CGT rules (Subdivision 104-E) and the interrelationship between trusts and the CGT concessions.

Author profile:

Rob JEREMIAH
Rob is a Director and Shareholder of Harwood Andrews Lawyers and is an accredited specialist with the Law Institute of Victoria in Income Tax Law and Business Law. Rob has been recognised as one of Australia's leading taxation lawyers by ALB's Legal Who's Who Australia 2003. Rob practises principally in the areas of taxation and revenue law, superannuation, business and investment structuring, advice on various types of trusts, asset protection and succession planning and business and commercial advice. Rob has presented on numerous occasions at State and National seminars and conferences on taxation and trust law issues for both the Taxation Institute of Australia and other industry groups and bodies.
Current at December 2008
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This was presented at Taxation of Trusts: Trust Distributions and CGT .

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