Author(s): Rick HOPKINS Third in a series of three papers dealing with issues that should be considered by tax practitioners in June 2000. Focuses on selected issues that may affect individuals and superannuation.
Author(s): Mark POLLOCK This paper provides a review of the myriad of tax reform issues and other tax changes affecting year end tax planning. It covers issues mainly affecting companies including: Div. 7A - strategies to adopt before 30 June; 80/20 Rule - what needs to be done prior to 30 June; payment of franked dividends - pay now or after 30 June; tax losses - changes to be aware of; CGT concessions - tricks and traps.