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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
Michael Ballans practices in commercial law, with a particular interest on revenue law and estate litigation. He has appeared in various Courts and tribunals 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 23 October 2008
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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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