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Current & Transitional Measures Affecting Entities, Small Business & Individuals

Published on 07 Dec 1999 | Took place at Leonda by the Yarra, Hawthorn, VIC

This seminar covered some of the major issues that emerged from the Stage I and II RBT announcements concerning entities and individuals. Topics covered included are: the Profits First rule; roll over reief provisions for entities and small businesses and individuals.

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Individual sessions

Entities - roll over relief provisions & profits first rule

Author(s):  Irene FILIPPONE Topics covered include: on-going and transitional roll-over relief; the effect of Profits First rule extension on non-commercial 'loans' to entities; issues on discretionary trusts distributing asset revaluation reserves; and changes to dividend streaming and franking credit trading rules.

Materials from this session:

Small Business and Individuals

Author(s):  Chris WOOKEY This paper seeks to provide you with an overview of some of the key recommendations affecting entities which have been made by the Ralph Committee's Review of Business Taxation (RBT) and accepted by the Federal Government (the Government). In highlighting such proposed changes to the manner in which entities will be taxed in the future, this paper also seeks to identify the action which could be taken and the planning opportunities available between now and 1 July 2001, when the vast majority of these RBT recommended changes will be implemented.

Materials from this session: