Case Study – Access to small business CGT concessions where shares are sold by a trust
Issue A company is owned as follows: Individual A 25% Individual B 25% Individual C 40% Discretionary Trust A 10% None of the individuals are
Issue A company is owned as follows: Individual A 25% Individual B 25% Individual C 40% Discretionary Trust A 10% None of the individuals are
US citizens in Australia and Australian residents with US bank accounts and investments are a focus of information sharing activities between the ATO in Australia