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

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

Taxation in Australia | 1 Sep 08
 
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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 CTA
John is a Special Counsel at Clayton Utz Brisbane and specialises in revenue and commercial law. He has provided legal advice in respect of the structuring, restructuring, purchase and sale of businesses and entities of all types. He has particular experience in CGT planning for the sale of businesses, and also practises in stamp duty, GST and general tax. He is listed in Doyle’s and Best Lawyers in respect of tax matters. - Current at 18 May 2018
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