Published on 25 Nov 1999
| Took place at Enterprise House, Unley
The impact of the Ralph Reform will present both challenges and opportunities for all taxpayers and their advisors. Will the changes to prepayments alter year end investments? Further, adisors now have to contend with credit loan issues.
This seminar provides an invaluable explanation of the key issues that will impact immediately, particularly on small business.
Get a 20% discount when you buy all the items from this event.
CGT & small business, non-commercial loans to entities
Author(s): John TUCKER Topics include: benefits for operators of a small business and through trusts; asset exemption; active asset; membership interest; replacement asset rollover and the retirement exemption; Division 123 and 118F of Part IIIA; discount capital gains; net capital gains; special rules for trust capital gains; non-commercial loans by members; profits first rule.