shopping_cart

Your shopping cart is empty

  • Home
  • CGT Small Business Concessions under the Microscope

CGT Small Business Concessions under the Microscope

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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

Robert Jeremiah CTA
Rob is a principal of Sladen Legal. He is accredited by the Law Institute of Victoria as a specialist in both Tax Law and Business Law and is on its Tax Law Specialisation Advisory Committee. He is a member of the board and technical and policy committee of SISFA. Rob is acknowledged as a leader in his field and is regularly asked to share his specialist knowledge on areas such as tax, superannuation, succession and estate planning and trusts. Rob has been a principal of Sladen Legal and its predecessor firm since 1981. - Current at 29 June 2020
Click here to expand/collapse more articles by Rob JEREMIAH.

 

This was presented at SME Tax Intensive .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Recent developments on trusts

Author(s):  Graeme HALPERIN

Materials from this session:

CGT Small Business Concessions under the Microscope

Author(s):  Rob JEREMIAH

Materials from this session:

Simplified Tax System

Author(s):  Ian SNOOK

Materials from this session:

Business Succession Planning

Author(s):  David TURNBULL

Materials from this session:

Anti-avoidance rules and measures

Author(s):  Jennifer BATROUNEY

Materials from this session:

The New 'Alienation of Personal Services Income' Rules

Author(s):  Mark PIZZACALLA

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse