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  Capital Gains Tax (CGT) Trusts 2011

Small business CGT concessions and trust issues

Source: National

Published Date: 24 Nov 2011

 

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This paper covers:

  • analysis of the maximum net asset value test
  • control of an entity other than a discretionary trust - Particular trust issues
  • control of a discretionary trust - The “trustee reasonable to expect to act” control rule
  • Commissioners exercise of discretion - 328-125(6)
  • the significance of the significant individual test
  • timing Issues with distributions from trusts and satisfying the significant individual test.
Author(s)

Individual Session

Small business CGT concessions and trust issues

Author(s): Vanessa Priest FTI
Materials from this session:

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Details

  • Published By: Vanessa Priest FTI
  • Published On:24 Nov 2011
  • Took place at:Sheraton Noosa Resort & Spa, Noosa

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Capital Gains Tax (CGT) Trusts 2011

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