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Ralph the immediate impact: CGT & small business, Non-commercial loans to entities

Published on 25 Nov 98 by VICTORIAN DIVISION, THE TAX INSTITUTE

Topics include: benefits for operators of a small business and through trusts; asset exemption; active asset; membership interest; replacement asset rollover and the retirement exemption; Division 123 and 118F of Part IIIA; discount capital gains; net capital gains; special rules for trust capital gains; non-commercial loans by members; profits first rule.

Author profile:

John TUCKER
John is the Taxation team leader at Fox Tucker Lawyers. Often nominated as South Australia’s leading tax specialist, he is also widely regarded as being among the top tier in Australia, as reflected by his peer recognition in Australia’s Best Lawyers* 2012. His experience spans over four decades. He is regularly sought out to act in the most difficult of matters. He is a life member of the Taxation Institute of Australia and has served as its National President. There is literally no area of taxation law in which he does not have expertise.
Current at 7 April 2014
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This was presented at Ralph: The Immediate Impact.

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Individual sessions

Ralph the immediate impact: Prepayments and depreciation

Author(s):  Alistair HUTSON

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CGT & small business, non-commercial loans to entities

Author(s):  John TUCKER

Materials from this session:

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