Published on 06 May 10
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- brief overview of Div 152 concessions
- case study - High Flyer Consulting
- grouping rules - net asset & turnover tests
- difference between asset sale and share sale
- applying the four concessions
- Henry Review - anything to report?
Peter Bembrick CTA
Peter Bembrick is a highly respected authority on taxation matters with 20 years experience. Peter joined HLB Mann Judd in 1990 and became a tax partner in 2004. Peter is particularly well regarded for his broad understanding of domestic and international tax issues. He has served on advisory committees for professional bodies, and presents regularly on tax issues. Current at 01 August 2011
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