Small business CGT concessions and trust issues presentation
Publication date: 17 May 12
Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Abstract:
This presentation covers:
- maximum net asset test - Several issues
- connected entity and control - Some trust issues
- significant individual test
- the new trust streaming measures.
Author profile:
Vanessa is a Director in the Tax Consulting Group of PKF and has over 19 years experience in public practice as a taxation specialist. At PKF she focuses on property development, share investments, retail, professional services, entertainment, family trusts, mutual associations and not-for-profit entities.
Current at 20 February 2012
Click here to expand/collapse more articles by Vanessa PRIEST.
This was presented at NSW 5th Annual Tax Forum.
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