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Small doesn't mean simple presentation

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Published on 06 Apr 04 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

One of the potential problems in accessing the CGT small business concessions has been dealt with in the recently introduced Taxation Law Amendment Bill (2004 Measures No 1).

The bill contains changes to the way that the CGT small business concessions affect a discretionary trust. The changes are not all for the better however. If you operate through, or advise on, business structures that include discretionary trusts this presentation will be of interest.

Author profile

Kel Fitzalan CTA
Kel is a Private Clients Partner with PricewaterhouseCoopers. He has 26 years experience advising clients in a wide range of industries, including the agriculture, financial services and property industries. Kel’s experience includes advising clients on implementing and executing trade sales, capital raising, restructuring, repatriation of profit strategies, demergers, mergers and acquisitions. - Current at 03 June 2014
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This was presented at The CGT Small Business Concessions .

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Individual sessions

Small doesn't mean simple

Author(s):  Kelvin FITZALAN

Materials from this session:

Small Business Concessions not Simple Business Concessions

Author(s):  Andrew NOOLAN

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