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. He is listed in Doyle’s and Best Lawyers in respect of tax matters.
- Current at
18 May 2018