Miscellaneous 2000

Trusts in transition: technical paper - "trusts and the new CGT concessions"

Source: South Australia

Published Date: 10 Mar 2000

 

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This paper will examine the new capital gains tax (CGT) concessions as they apply to trusts. The analysis will include the CGT discount and the new small business concessions. As the CGT concessions are new, the basic framework for each head of relief will be examined before discussing the more complex issues related to trusts. Case studies are provided throughout the paper in an effort to allow readers to evaluate the effectiveness of the trust as an asset holding vehicle and business structure in the post-Ralph era.

Individual Session

Trusts in Transition

Author(s): Peter Slegers CTA

Details

  • Published By: Peter Slegers CTA
  • Published On:10 Mar 2000
  • Took place at:Presidential Hotel Mt Gambier

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