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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 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. Current at 16 October 2014 Click here to expand/collapse more articles by John MIDDLETON.
 
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