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Preparing for the big 3 - GST, RBT and superannuation

Published on 28 Feb 2000 | Took place at Hobart Vista Hotel, TAS

This seminar discusses the implications of recent changes to GST, RBT, superannuation

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Individual sessions

The CGT implications of Ralph

Author(s):  Chris EVANS This paper evaluates the impact of the Ralph Review and subsequent Government announcements and legislation on the CGT regime; in the light of the Government's responses to the Ralph Review recommendations contained in the Treasurer's Press Releases dated 21 September 1999 and 11 November 1999 .

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Preparing for the big 3- GST, RBT & Super

Author(s):  Garry SEBO This paper updates recent developments and issues relating to GST. It covers announcements regarding GST, new legislation regarding GST, GST rulings and determinations.

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Small business CGT concessions and the simplified tax system

Author(s):  Matthew BURGESS,  Peter J MCKNOULTY This paper examines the capital gains tax concessions implemented in the August 1996 Budget, regarding the taxation of small businesses. Two main concessions were the CGT roll-over relief and the retirement exemption. The initial legislation in relation to these have undergone a number of changes since it was introduced. In the wake of the Ralph Review, the New Business Tax System (Capital Gains Tax) Act 1999 No. 165 1999 was introduced by Government. The paper deals with the small business concessions as set out in the Act. Where there have been significant changes made to the previous rules these are noted.

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The new trustee investment rules SLAB 4

Author(s):  Gary RIORDAN On 8 December 1999, the Parliament finally passed the Superannuation Legislation Amendment Bill (No.4) 1999 to give effect to the investment restrictions announced in the 1998-99 Budget. SLAB No.4 has now clarified many apsects of those announcements, which have for over 18 months caused considerable uncertainty and delay in the investment of superannuation assets in Australia. This paper examines the impact of these changes on superannuation funds and their investments.

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