Published on 07 May 99
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper discusses when the new rules apply, investing in unit trusts, leasing to associates, impact on existing structures, what happens when they apply, and alternate strategies.
Stephen Heath, CTA, is a Partner in the Taxation & Revenue section of Wallmans Lawyers, with his principal practice areas being superannuation and tax. He also works on general commercial matters with a focus on tax planning, business structuring and insurance. Steve is a member of The Tax Institute’s State Council and National Council.
- Current at
22 January 2018