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Are trusts still viable?

Published on 10 Mar 2000 | Took place at Sheraton Hotel , QLD

This seminar aims to discuss the allocation of purchase price, industrial property, GST issues, work in progress, the flow through of the CGT exemptions, implications for preparation of financial statements and leases, Goodwill and restrictive convenants

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Individual sessions

Business dealings

Author(s):  Nathalie Love The focus of this paper is consider the topic of "business dealings" in the context of the Ralph Tax Reform. The emphasis is on resident small business taxpayers. While the effective date of a number of the proposed changes is deferred, taxpayers should review their current structures and future plans now to seek to maximise the tax benefits and minimise any adverse consequences.

Materials from this session:

Are trusts still viable?

Author(s):  Kate SWINDON This paper is concerned with the changes to the taxation of trusts announced by the Government following the release of the Ralph Report. It comments in detail on those trusts that will be included in the "entity taxation" arrangements contained in the Ralph proposals. The paper focuses on the changes affecting closely held trusts, and makes brief references to the changes applicable to Collective Investment Vehicles.

Materials from this session: