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New CGT small business concession rules Part 2 - planning and structuring

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

Part 1 of this article, published in July’s Taxation in Australia, focused on the requirements and key terms of the basic conditions of Division 152. Part 2 now focuses on accessing the concessions, and planning and structuring to achieve the best outcome for clients.

Author profile:

John MIDDLETON
A Senior Associate at Clayton Utz Brisbane, John specialises in revenue and corporate law. He has provided legal advice in respect of the structuring, restructuring, purchase and sale of businesses and entities of all types. With particular experience in CGT planning for the sale of businesses, he also practices in stamp duty, GST, and general tax.
Current at 9 October 2008 Current at 15 December 2008 Click here to expand/collapse more articles by John MIDDLETON.
 

 

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