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CGT Small Business Concessions under the Microscope

Published on 29 May 01 by VICTORIAN DIVISION, THE TAX INSTITUTE

Topics covered in this powerpoint presentation include:
- The $5 million net asset threshold
- The connected entities rules for companies and trusts and the $5 million threshold
- The 50% reduction and settled fixed trusts compared with subscribed unit trusts
- The controlling individual and CGT concession stakeholder test in companies and trusts.

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 Current at 01 December 2008 Click here to expand/collapse more articles by Rob JEREMIAH.
 

 

This was presented at SME Tax Intensive .

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Anti-avoidance rules and measures

Author(s):  Jennifer BATROUNEY

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