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A matter of trusts : Trusts holding underlying interests in entities

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Published on 01 Feb 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Proposed legislative amendments make it possible for trusts to hold underlying interests in entities and access the small business CGT concessions.

Author profile

Daniel Smedley CTA
Daniel is a Principal of Sladen Legal. He is a Law Institute of Victoria Accredited Specialist in Tax Law and holds a Master of Taxation. Daniel is the principal author of Trust Structures Guide published by The Tax Institute and a regular presenter at industry conferences and workshops. Daniel primarily advises businesses and high net worth individuals in relation to business and investment structuring, trusts, succession planning and taxation law. - Current at 25 September 2017
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