Published on 14 Sep 01
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
Changes to capital gains tax, small business concessions, taxation of trusts, refundable franking credits and other matters warrant a review of the issues relating to structuring the ownership of investments and businesses. This powerpoint presentation will consider the issues to be considered and the benefits and disadvantages of various forms of ownership.
Brenton Ellery is a partner of Edwards Marshall Chartered Accountants. He is a Fellow of the Tax Institute and a former State Chairman and National Councillor.
In 2000 he was awarded a certificate for Outstanding Service to the Tax Institute, including the many papers and presentations he has made.
He has been a member of the Tax Agents Board in SA since 1996, having been nominated by the professional accounting bodies.
- Current at
06 November 2009