Published on 14 May 99
by QUEENSLAND DIVISION, THE TAX INSTITUTE
In this paper, tax planning is divided into the areas of : General Year End Tax Planning Issues - Accelerating dedudtable expenses - Deferring income recognition & capital gains - Reducing rates; Companies and Trusts - Specific planning issues; Superannuation Issues; Tax Driven Investments - Part IVA - Product Rulings. The new Group Certificate Reporting provisions and the Tax Reform proposals outlined by the Ralph Committee are also discussed. Includes 2 case studies.