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CGT small business concessions presentation

Published on 23 Oct 08

This presentation covers:

  • introduction to Division 152 Small Business Concessions
  • utilising the concessions in estate planning
  • the retirement exemption and its importance in Estate Planning
  • practical examples of the concessions.

Author profile

Michael Ballans CTA
Michael is a Barrister at Law. He practices in commercial law, with a particular interest on revenue law and estate litigation. He has appeared in various Courts and tribunal ranging from the Administrative Appeals Tribunal to the Queensland Supreme Court. Michael is also a CPA and a fellow of the Taxation Institute of Australia with over 10 years experience. As an accountant he has worked in various environments including large multinational organisations, to chartered accounting firms. - Current at 30 August 2017
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This was presented at Estate Planning: Practical & Strategic .

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Family provision applications

Author(s):  John DE GROOT

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