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Small business concessions - Tips & traps GST and small land subdivisions 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 26 Feb 09 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers :

  • threshold issues
  • connected entities
  • partnerships and maximum net asset value test
  • 15 year exemption
  • retirement exemption
  • deemed dividend problem
  • tax planning - choosing not to apply the 50% active asset reduction
  • small business rollover
  • small land subdivisions - is GST payable?

Author profile

Robert Warnock CTA
Rob is a Principal Lawyer at Harwood Andrews, Victoria’s largest firm with a head office based in a regional centre. Rob has over 30 years’ experience in tax advising. Rob helps accountants, businesses and individuals on matters with his areas of practice including trusts, state and federal taxes, tax disputes, business structuring and asset protection. - Current at 29 January 2021
Click here to expand/collapse more articles by Robert WARNOCK.

 

This was presented at Hot Issues for 2009 .

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

Individual sessions

Trust distributions & trust cloning ban

Author(s):  Mark NORTHEAST

Materials from this session:

Small business concessions - Tips & traps GST and small land subdivisions

Author(s):  Robert WARNOCK

Materials from this session:

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