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Ralph: key issues

Published on 08 Feb 2000 | Took place at Hindley Parkroyal Adelaide , SA

With the release of the second wave of Ralph related tax changes, it is now time to consider the overall status of the Ralph initiative as well as the measures that have not yet been covered to assist advisers in planning for their clients. This seminar gives an overview of the Ralph changes, plus highlights of the issues that currently affect the tax planning arising from the Ralph Report

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Individual sessions

Ralph: the key issues: anti-avoidance measures

Author(s):  Ken SCHURGOTT This paper examines issues surrounding tax shelter prepayments and the anti-avoidance measures in legislation. It considers these issues in light of the Ralph Review.

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Ralph: key issues : hobby farms/personal exertion

Author(s):  Peter DE CURE This powerpoint presention includes: Non-Commercial Activities; Alienation of Personal Services Income; Reinforcing Tax System Integrity.

Materials from this session:

Ralph - the Key Issues: An Overview

Author(s):  Alice MCCLEARY This powerpoint presentation gives a summary of the status of the Ralph Recommendations in terms of what measures are already effective and what measures are still to come.

Materials from this session: