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 associate in Cowell Clarke's Tax & Revenue Group. Michael has a particular interest in providing tax advice in relation to real property transactions and working with accountants and business owners in the SME market. Michael also has broad experience in general commercial matters including structuring for acquisitions, business sales, share and unit sales and contract reviews. Michael is also currently a member of the Tax Institute's education committee.
- Current at
30 October 2012