Often the process of administering a deceased estate can be an ongoing tussle between the executor and the beneficiaries. Applicable legislation and case law establishes rights of beneficiaries, as well as a corresponding duty of executors to administer the estate correctly. The role of the executor is fiduciary in nature and akin to that of …
This article was written by Anthony Snooks, and published within the category: Articles.
What are the Small Business CGT Concessions? The small business capital gains tax (CGT) concessions allow exemptions and or deferrals of CGT liabilities when businesses (or other active assets) are disposed of or restructured by a taxpayer. They are established under Division 152 of the Income Tax Assessment Act 1997 (Cth). The concessions should not be …
This article was written by Anthony Snooks, and published within the category: Articles.
