shopping_cart

Your shopping cart is empty

Small business CGT concessions and trust issues paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 20 Oct 06 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • small business concessions post-30th June 2007
  • PS LA 2005/1 GA - trusts, capital gains and the Commissioner
  • analysis of the maximum net asset value test
  • the significant individual and CGT concession stakeholder tests
  • structuring issues and ordering of the concessions
  • identifying the significant individuals of discretionary trusts.

Author profile

Ashutosh Chotai CTA
Ash is a Director with Chotais Chartered Accountants in Brisbane and has in excess of 25 years’ experience in the provision of tax and business advice to small and medium enterprises and high net wealth persons. His areas of interest include business and asset structuring, asset protection and estate planning. Ash is a former Queensland State Chairman and State Councillor of The Tax Institute, and a former member of the National Education Committee, and is a regular presenter for The Tax Institute and other professional bodies. - Current at 13 December 2018
Click here to expand/collapse more articles by Ash CHOTAI.

 

This was presented at Annual Trusts Intensive: A practical update .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Trusts and asset protection

Author(s):  Neal DALLAS

Materials from this session:

Small business CGT concessions and trust issues

Author(s):  Ash CHOTAI

Materials from this session:

Your trust's annual health check

Author(s):  Justin BYRNE

Materials from this session:

Understanding your trust deed

Author(s):  Greg CAHILL

Materials from this session:

When good trusts go bad

Author(s):  Clifford HUGHES

Materials from this session:

Further details about this event:

 

Copyright Statement