shopping_cart

Your shopping cart is empty

ESS - Start-up 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 16 Jul 15 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • small start-up concessions
  • capital gains tax consequences under the start-up concessions
  • changes to ESS deferral schemes.

Author profile

Murray Shume
Murray is a senior associate in the commercial tax team at Cooper Grace Ward. He applies practical solutions to resolve disputes with the ATO and to provide advice on a broad array of tax issues, including income tax, GST, duty, payroll tax and fringe benefits tax. Before joining Cooper Grace Ward, he spent four years at the ATO. This previous experience gives him a unique perspective on how to assist clients in dealing with the ATO. In conjunction with his technical expertise, Murray provides a practical and result-driven approach to private rulings, audits, objections and litigation. - Current at 22 October 2018
Click here to expand/collapse more articles by Murray Shume.

 

This was presented at Practical Solutions to Current Issues Being Faced by Private Companies .

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

Individual sessions

Corporate governance for small companies

Author(s):  Michael Klatt

Materials from this session:

Restructuring and rollovers - How to move assets/businesses into corporate structures with little or no CGT

Author(s):  Dominic Moon

Materials from this session:

ESS - Start-up concessions

Author(s):  Murray Shume

Materials from this session:

Strategies for winding up companies

Author(s):  Linda Tapiolas

Materials from this session:

ATO hot topics

Author(s):  Joanne CASBURN,  Tom Rengers

Materials from this session:

Further details about this event:

 

Copyright Statement