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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:

Rob JEREMIAH
Rob is a Director and Shareholder of Harwood Andrews Lawyers and is an accredited specialist with the Law Institute of Victoria in Income Tax Law and Business Law. Rob has been recognised as one of Australia's leading taxation lawyers by ALB's Legal Who's Who Australia 2003. Rob practises principally in the areas of taxation and revenue law, superannuation, business and investment structuring, advice on various types of trusts, asset protection and succession planning and business and commercial advice. Rob has presented on numerous occasions at State and National seminars and conferences on taxation and trust law issues for both the Taxation Institute of Australia and other industry groups and bodies.
Current at December 2008 Current at 01 December 2008 Click here to expand/collapse more articles by Rob JEREMIAH.
 
Pratheepan BALASUBRAMANIAN
Current at 06 July 2009

 

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