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.
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
19 June 2012