Published on 28 Jul 09
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation addresses what has recently changed and what you need to consider when structuring for and trying to access the concessions, including that:
- rollovers to superannuation are now available after the 2-year rollover concession
- your spouse is not usually your affiliate - but for some purposes is (this is relevant to the active asset and other threshold tests)
- you cannot carry on a business as a partner and so be a small business entity, but you may pass the $6 million test
- the rules dealing with liabilities relating to assets have been fixed.
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