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When your SME client sells assets from a trust presentation

When your SME client sells assets from a trust presentation

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 26 Apr 13 by QUEENSLAND DIVISION, THE TAX INSTITUTE

SME trust planning around the sale of a business including:

What does the distribution resolution look like?
What might differ for each client?
What is included and excluded in the net asset value test particularly where adult children are involved in the family business?

Author profile

Brian Richards CTA

Brian of Richards Advisory has specialised in providing taxation advice to accounting and legal practitioners in respect of a wide range of business clients for approximately 40 years. His particular taxation specialty areas include business restructuring, intellectual property transactions, CGT issues and tax planning matters. As a taxation specialist, Brian has extensive academic and other lecturing experience. - Current at 30 August 2017

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Click here to expand/collapse more articles by Brian J RICHARDS.

This was presented at 2013 Private Business Tax Retreat .

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Individual sessions

Trusts as a threshold issue

Author(s): Ken SCHURGOTT

Materials from this session:

Trusts as a threshold issue paper

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Trusts as a threshold issue presentation

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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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