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CGT: Implications for business structures/restructures paper

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Published on 13 Jun 07 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Using practical case studies, this paper examines the impact of the CGT small business concessions in respect of:

  • holding interests indirectly through interposed entities
  • various options for companies owned by trusts
  • impact on partnership structures.

Author profile

Stuart O'Neill
Stuart is a business and financial services lawyer with qualifications in tax and economics. He acts predominantly for family businesses, SMEs and financial institutions. - Current at 24 August 2007
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This was presented at CGT Small Business Concessions: Reviewing the Changes .

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Individual sessions

CGT: implications for business structures/restructures

Author(s):  Stuart O'NEILL

Materials from this session:

CGT: the small business framework

Author(s):  Philip KEIR

Materials from this session:

Changes to Div 152 rules - an overview

Author(s):  Timothy BEALE

Materials from this session:

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