Published on 19 Feb 15
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- changes – last 10 years
- structural efficiency objectives
- income splitting limits – ATO guidelines
- status of service trusts
- bankruptcy law changes
- distribution flexibility
- accessing CGT small business concessions (“SBC”).
Mark Northeast CTA
Mark is a consultant to Pitcher Partners Melbourne. Mark specialises in advising privately owned businesses, and has been an active participant for over 10 years in various ATO forums concerning professional practices. He is currently an external participant member of the ATO’s Professional Firms Working Group. Mark is a regular presenter for The Tax Institute, CPA Australia, the Institute of Chartered Accountants in Australia and the Law Institute of Victorian on professional practice matters. Current at 30 June 2015
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