There are a number of recent tax changes which have a significant impact on companies including, geting money in and out, value shifting, imputation and franking, share buy back and reserves. This seminar paper will go through some practical examples, which highlight these impacts.
Partnerships are a common way of carrying on a business. The income tax, capital gains tax, GST and stamp duty consequences to partners may vary significantly depending on the manner in which assets are held, and the terms of a partnership/joint venture agreement. This seminar paper will present case studies dealing with some common pitfalls and effective steps to protect your clients' interests and your own.