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Small business concessions – estate planning 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 23 Oct 08

This paper covers:

  • introduction to Division 152 Small Business Concessions
  • utilising the concessions in estate planning
  • the retirement exemption and its importance in estate planning
  • practical examples of the concessions.

Author profile

Michael Ballans CTA
Michael is a Barrister at Law. He practices in commercial law, with a particular interest on revenue law and estate litigation. He has appeared in various Courts and tribunal ranging from the Administrative Appeals Tribunal to the Queensland Supreme Court. Michael is also a CPA and a fellow of the Taxation Institute of Australia with over 10 years experience. As an accountant he has worked in various environments including large multinational organisations, to chartered accounting firms. - Current at 01 June 2010
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