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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.

Author profile:

Author Photo - Peter Slegers CTA
Peter Slegers CTA
Peter is a Partner at Cowell Clarke and heads up the firm's Tax & Revenue Group. He provides specialist tax advice to public accountants and a wide range of corporate and medium to large family businesses as well as high net worth taxpayers. Peter has had a significant involvement with trust structures throughout his career and is the author on topical tax issues in CCH Tax Week and Taxation in Australia. Peter has a Master's degree in Taxation Law and is a member of The Tax Institute's State Council. Current at 01 February 2016 Click here to expand/collapse more articles by Peter SLEGERS.
 

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