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Trusts in transition: technical paper - "trusts and the new CGT concessions"

Published on 10 Mar 00 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper will examine the new capital gains tax (CGT) concessions as they apply to trusts. The analysis will include the CGT discount and the new small business concessions. As the CGT concessions are new, the basic framework for each head of relief will be examined before discussing the more complex issues related to trusts. Case studies are provided throughout the paper in an effort to allow readers to evaluate the effectiveness of the trust as an asset holding vehicle and business structure in the post-Ralph era.

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Peter Slegers CTA
Photo of author, Peter SLEGERS Peter Slegers heads Cowell Clarke’s Tax & Revenue Group. Peter advises and acts for a wide range of public and private companies, as well as the trustees of SMSFs. His areas of expertise include income tax (as it impacts on business and high net worth clients), CGT, GST, state taxes and superannuation law. Peter also undertakes succession planning work and is involved in significant business restructures. Regularly involved in advising SMSF trustees on issues associated with superannuation income streams, he is the co-author of The Tax Institute title, SMSF Income Stream Guide. - Current at 06 June 2017
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