Miscellaneous 2005

Division 152 - the small business concessions

Source: TAS

Published Date: 18 Mar 2005

 

This presentation contains consideration of and case studies illustrating Div 152 including:

  • what is necessary to satisfy the basic conditions for relief
  • timing of the $5m net asset value tests
  • the excluded assets and the importance of superannuation
  • what are connected entities?
  • the ATO's views on the control of trusts
  • common pitfalls in the family business context.

This was also presented on 15 October 2005 by Chris Evans at the Tasmanian State Convention held in St Helens.

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Individual Session

Division 152 - the small business concessions - some of the complexities explained

Author(s): Susan Young

Details

  • Published By: Susan Young
  • Published On:18 Mar 2005
  • Took place at:Doherty Resort, St Helens

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