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Ralph: The Immediate Impact

Published on 25 Nov 1999 | Took place at Enterprise House, Unley, SA

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.

Individual sessions

Ralph the immediate impact: Prepayments and depreciation

Author(s):  Alistair HUTSON Prepayment topics include: existing treatment; revised treatment; what expenditure is affected; small business; transitional rules. Depriciation rules include: balancing adjustments; accelerated depriciation; effective life; pooling of assets; lease asignments.

Materials from this session:

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.

Materials from this session: