Published on 23 Oct 12
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This presentation covers:
overview of Division 152
net asset test or small business entity?
connected entities and affiliates
how the concessions work.
John Middleton CTA
John is a Special Counsel at Clayton Utz
Brisbane and specialises in revenue and commercial law. He has
provided legal advice in respect of the structuring, restructuring,
purchase and sale of businesses and entities of all types. He has
particular experience in CGT planning for the sale of businesses
and also practises in stamp duty, GST and general tax. Current at 16 October 2014
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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