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In the 1995/96 Budget it was announced that a number of proposed amendments to the PAYE and related provisions would be included in new legislation. These amendments lapsed under the new government but there is no announcement that the proposals have been abandoned. This paper gives an overview of the system, defines salary and wages, and looks at the various categories
This paper looks at the Australian resident trusts, a potent tool of international structuring. It also looks at the growing number of tax regimes, and finally the question of company residence is reviewed
This paper includes commentary on a range of primary production issues, some old and new. The author has attempted to make his comments practical and to the point, and is not an in-depth legalistic analysis of the issues
This paper discusses the way in which the trading stock regime applies to property developer who acquires land as trading stock with particular focus on the costing issues raised by Draft Ruling TR 95/D15. It also deals with some of the tax accounting problems in the context of developers who are subdividing urban land on a relatively large scale and who have acquired land for that purpose
This paper deals with the issues arising in the case study involving client instructions to add a corporate beneficiary to a discretionary trust, and also the case study involving subscribing for units in a unit trust
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