Published on 03 Feb 12
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- do you satisfy Div 152 basic conditions?:
- are you small business entity (SBE)?
- do you satisfy maximum net asset value test?
- who are your affiliates?
- which entities are connected with you?
- if dispose of shares/trust interests, do you satisfy CGT concession stakeholder conditions?
- special issues with "earn-outs" and trusts
- Div 152 reliefs & super contribution rules.
Michael is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in corporate restructurings, cross-border investment, property, wine and mining taxation, trusts, and estate and succession planning. Michael is a past chair of The Tax Institute’s South Australia State Council and a regular contributor to Institute events.
- Current at
22 February 2021