Published on 27 Feb 14
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This presentation covers:
- CGT discount
- small business CGT concessions
- flexibility to distribute
- marginal tax rates of participants
- loss recoupment
- R&D concessions
- asset protection
- employee participation
- funding requirements (equity and debt)
- compliance costs
- exiting and succession planning.
Current at 10 January 2014
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