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Choosing the right business structure for your client. Seminar paper. 24 March 2009
Author:
Candy, Graham ;
Year:
2009
Format:
Seminar Paper
Call No:
F KN 250 C 5
Publisher:
Melbourne, Vic.: Law Institute of Victoria. Continuing Professional Development
Series Part:
2009;
Keywords:
Introduction; Range of choices; Changes since 1999; Flexibility; Asset protection; Limited liability; Raising capital; Taxation factors; Changes outside the "New Tax System 2001" tax reform program; Division 7A; The holding period rule; Streaming and apportionment principles; The statement of principles; Historical choices; The consequences of tax reform; The small business CGT concessions; The simplified tax system; Current CGT position for individuals, superannuation funds and trusts; Individuals; Superannuation funds; Trusts; Current issues; Asset protection and succession planning; Flow through of tax concessions; Flexibility and distribution;Corporate tax rate; Roll-over concessions; CGT discount; Small business CGT concessions; Conclusion
ISBN/ISSN:
[?]
Item Availability
Item Availability
Result Year Copy Status Call No Date Due
1 2009 1 On Shelf F KN 250 C 5 Available
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