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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

Robert Jeremiah CTA
Rob is a principal of Sladen Legal. He is accredited by the Law Institute of Victoria as a specialist in both Tax Law and Business Law and is on their Tax Law Specialisation Advisory Committee. He is on the 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 tax, superannuation, succession and estate planning and trusts. Rob has been a principal of Sladen Legal and its predecessor firm since 1981. - Current at 21 February 2017
Click here to expand/collapse more articles by Rob JEREMIAH.
Pratheepan Balasubramaniam CTA
Prath is an Senior Associate with Harwood Andrews Lawyers. - Current at 24 May 2017

 

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