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Tax cases: Dividend access shares and the small business CGT concessions
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Published on 01 Feb 16 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Did a share entitled to a discretionary dividend preclude the company and its shareholders from the benefit of the CGT small business concessions?
Author profile
Michael Norbury CTA
Michael has over 25 years experience in the areas of commercial law, revenue law (income tax, state taxes, GST, international tax), and estate planning. As an accomplished practitioner in the commercial area, Michael advises clients on an array of matters relating to taxation and revenue and general commercial issues in industries, including retail, energy, manufacturing and telecommunications. Michael is a member of The Tax Institute's Victorian State Taxes Subcommittee. After more than 10 years at Madgwicks, Michael is a Partner at Norbury Lawyers. - Current at 04 September 2019More by Michael NORBURY
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