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CGT: implications for business structures/restructures presentation

Published on 13 Jun 07 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Using practical case studies, this presentation examines the impact of the CGT small business concessions in respect of:

  • holding interests indirectly through interposed entities
  • various options for companies owned by trusts
  • impact on partnership structures.

Author profile

Stuart O'Neill CTA
Stuart is a business and financial services lawyer with qualifications in tax and economics. He acts predominantly for family businesses, SMEs and financial institutions. - Current at 24 June 2016
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This was presented at CGT Small Business Concessions: Reviewing the Changes .

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