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The basic conditions presentation

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Non Member Price: $15.00

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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?
  • active assets
  • connected entities and affiliates
  • how the concessions work.

Author profile

John Middleton CTA
John Middleton, CTA is part of the ATO’s Tax Counsel Network, where he works on complex technical advice, tax reform projects, and strategic litigation. Prior to this, he had over 20 years in the private sector as Special Counsel at Clayton Utz Brisbane specialising in revenue and commercial law. He practised in CGT, stamp duty, GST and general tax. While in private practice he was listed in Doyle’s and Best Lawyers in respect of tax matters. - Current at 16 July 2020
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This was presented at Small Business CGT Concessions .

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Individual sessions

The basic conditions

Author(s):  John MIDDLETON

Materials from this session:

Structuring to get the most out of Division 152

Author(s):  Peter KANE

Materials from this session:

Update - Recent cases and rulings (ATO)

Author(s):  Peter VILAYSACK

Materials from this session:

Tips, tricks and traps

Author(s):  Richard J FRIEND

Materials from this session:

Further details about this event:

 

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