Published on 26 Nov 10
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- traps and opportunities in applying the $6M net asset test.
- significance of the "connected with" and "affiliate" concepts.
- the 15 year exemption - Am I "retiring"?
- am I important? A collection of issues associated with satisfying the significant individual test.
Michael is an experienced commercial lawyer who works closely with business owners and their accountants to provide commercial and pragmatic advice. His background in tax, as well as his transactional and broader commercial experience enables him to provide specialist structuring and restructuring advice to clients. Michael’s experience includes acting for clients in the pharmacy, real property, agriculture and manufacturing industries.
- Current at
29 May 2019