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Small business CGT concessions and trust issues presentation

Published on 17 May 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • maximum net asset test - Several issues
  • connected entity and control - Some trust issues
  • significant individual test
  • the new trust streaming measures.

Author profile:

Author Photo - Vanessa PRIEST
Vanessa PRIEST
Vanessa is a Principal in the Tax Division of WHK Horwath and advises clients from both the private sector and mutual associations on a wide range of taxation issues including CGT, Corporate Acquisitions and Restructures, International Tax Issues, and general taxation consulting. Vanessa is a regular presenter for the Taxation Institute and other professional bodies and is also involved in providing in-house training to accounting firms throughout Australia.
Current at 25 September 2007
Click here to expand/collapse more articles by Vanessa PRIEST.
 

 

This was presented at NSW 5th Annual Tax Forum .

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