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Matter of trust: Part IVA, discretionary trust distributions and the CGT small business concessions

Published on 01 Dec 08 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article considers the alteration of income/capital appointments from a discretionary trust to access the CGT small business concessions in light of the Part IVA regime.

Author profiles:

Pratheepan Balasubramaniam CTA
Prath is an Senior Associate with Harwood Andrews Lawyers. Current at 13 September 2011
 
Robert Jeremiah CTA
Rob is a principal of Sladen Legal. He is a Chartered Tax Adviser accredited by the Law Institute of Victoria as a specialist in both Tax Law and Business Law and is on a number of technical committees related to taxation and superannuation including the Tax Law Specialisation Advisory Committee of the Law Institute of Victoria and Superannuation Industry Relationship Network of the ATO and is a member of the board and technical committee of SISFA. Rob is acknowledged as a leader in his field and is regularly asked to share his specialist knowledge on areas such as trusts, superannuation and tax. Rob has been a principal of Sladen Legal and its predecessor firm since 1981. Current at 16 November 2015 Click here to expand/collapse more articles by Rob JEREMIAH.
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