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The CGT small business concessions 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 17 Jul 06 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Topics covered in this paper include:

  • Controlling Individual v. Significant Individual
  • Can you create a controlling individual existing structures?
  • The breadth of "connected width" under the new regime
  • What the new rules means for the 15 year exemption v. super contribution

Author profile

Thomas Delany CTA
Tom Delany, CTA, is the principal of Tax Partner Pty Ltd, which provides tax training, and tax consultancy services to accounting and legal firms including a wide range of tax advisory services such as high-level tax planning in addition to preparing tax advices, private ruling requests and objections on a variety of tax related topics. Tom holds a Master of Taxation from the University of New South Wales, a Bachelor of Business (with Distinction) from the University of Southern Queensland, is a FCA, FIPA, Tax Agent, Chartered Tax Adviser and recipient of the 2019 SME Tax Adviser of the Year Award. - Current at 20 March 2023
Click here to expand/collapse more articles by Tom DELANY.

 

This was presented at Regional Tax Update : Toowoomba and the Darling Downs .

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

Individual sessions

CGT and GST Impact on SME Property Clients

Author(s):  Clifford HUGHES

Materials from this session:

Service Trusts

Author(s):  William (Bill) D THOMPSON

Materials from this session:

Asset Protection

Author(s):  Mark WEST

Materials from this session:

Trust Issues: Year End Administration

Author(s):  Mark Molesworth

Materials from this session:

The New CGT Small Business Regime

Author(s):  Tom DELANY

Materials from this session:

GST Adjustments

Author(s):  Ashley DUNSTAN

Materials from this session:

Further details about this event:

 

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