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Hot Stuff Regional Seminars 2003

Published on 04 Apr 2003 | Took place at Canberra, Newcastle and Ballina , NSW

This seminar series is being presented at:
- The Chifley on Northbourne, Braddon on 4 April 2003
- The Wests Leagues Club, Newcastle on 11 April 2003
- Ballina Beach Resort, Ballina on 2 May 2003

Here is the 'Hot Stuff' for SMEs in 2003

Service Entities
The ATO's renewed attention on service entities means that all practices and clients should review their service entity arrangements. Ken Schurgott discussed what should take place.

Trust Tax Planning Issues
With the Government's confirmation that trusts should not be based as companies, Kevin Munro and Greg Ganz discussed a number of key issues in the use of trusts for tax planning.

Demergers for SMEs
With the new Demerger legislation, Marcus Leonard and Carlo Moretti outlined the planning opportunities for SMEs.

Individual sessions

Demergers for SMEs

Author(s):  Marcus LEONARD This seminar paper highlights the opportunities available for SMEs to access the new CGT restructure relief with exempt dividends and other CGT concessions. Topics include:
- overview of Division 125
- how SMEs can benefit demerging
- demerging options and mechanics
- Section 45B caveat.

In this session Marcus Leonard referred to a paper presented by Tony Baxter at the National Convention in Adelaide on 28 March 2003. Please click here to view this paper.

Materials from this session:

Service Entities

Author(s):  Ken SCHURGOTT The Australian Taxation Office has indicated a renewed interest in service trusts. You need to be fully aware of the relevant issues if the terms of your client's service trust arrangements are questioned by the ATO. This session looked at:
- the basis used to determine service charges
- 'safe harbour rules'
- whether Part IVA applies
- whether there are timing issues
- practical issues
- the impact of Board of Taxation recommendations.

In this session, Ken Schurgott referred to a session he presented at the Service Trusts seminar in Gosford on 12 March 2003:
- seminar paper
- presentation.

Materials from this session:

Trust Tax Planning Issues

Author(s):  Following the Government's acceptance of the Board of Taxation's recommendation that trusts not be based as companies, trusts are more than ever back in fashion. This session looks at a number of key issues including trusts and tax planning.

Kevin Munro and Greg Ganz referred to these sessions from the In Trusts We Trust seminar held in Sydney on 6 June 2002:
- Trevor Pascall's seminar paper
- Trevor Pascall's presentation
- Kevin Munro's presentation.

Materials from this session: