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Matter of trusts: UPEs and the maximum net asset value test

Published on 01 Apr 14 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article discusses the effect of UPEs on the maximum net asset value test where a trust seeks to access the small business CGT concessions.

Author profile

Renuka Somers
Renuka is the Senior Tax Advisor in the US-Australia Tax Desk at Asena Advisors in the US, and a consultant at HWL Ebsworth Lawyers, Australia. Her principal areas of practice are: US-Australia cross-border structuring, Australian federal taxes (income tax, mergers and acquisitions, CGT, Div 7A and tax consolidation), trusts and international estate planning for high wealth clients. She has written numerous articles for the Taxation in Australia and The Tax Specialist journals on these topics. Renuka has worked in large Australian law firms and international accounting firms, and has also served as a volunteer executive board member for a prominent Australian health promotion charity. - Current at 20 April 2020
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