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Mid Market Focus: Connected entities/ aggregated turnover: traps

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Published on 01 Apr 23 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

With more complicated structures, advisers must be across a client’s whole group of entities to determine whether concessional tax provisions are available to the client(s) they are advising.

Author profile

Guy Brandon
Photo of author, Guy BRANDON Guy is a partner at HLB Mann Judd WA and leads its Tax Consulting Division. He has over 25 years' commercial experience, with the last 15 years consulting in federal and state tax matters, including mergers and acquisitions and business structuring, likewise in the specific areas of capital gains tax and goods and services tax. Guy has also had commercial experience, having worked as a financial controller for various enterprises. As a result, he brings a practical aspect to his advice as well as the technical expertise through his Masters of Taxation. - Current at 29 May 2019
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