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SME Tax Intensive

Published on 29 May 2001 | Took place at Leonda by the Yarra, VIC

Never before has the small business and medium enterprise sector been subject to such intense pressure from so many tax changes. Topics covered at this seminar include: trusts; small business CGT concessions; simplified tax system; anti-avoidance developments; and alienation of personal services income rules.

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Individual sessions

Recent developments on trusts

Author(s):  Graeme HALPERIN Topics covered in this seminar paper include:
- The Government's 22 March 2001 announcement (the 50% CGT concession and 'fixed interest' holders)
- What is income of a trust and where do we stand on Section 97 in light of Richardson's case (19 Feb 2001)
- New opportunities and the outlook for trusts after the collapse of entity taxation
- Recent court pronouncements on invaild distributions and trust loans
- Where are we now on Section 109UB? - Trusts as a planning vehicle in 2001: 50% CGT concession, Section 104/70

Materials from this session:

CGT Small Business Concessions under the Microscope

Author(s):  Rob JEREMIAH Topics covered in this seminar paper include:
- The $5 million net asset threshold
- The connected entities rules for companies and trusts and the $5 million threshold
- The 50% reduction and settled fixed trusts compared with subscribed unit trusts
- The controlling individual and CGT concession stakeholder test in companies and trusts.

Materials from this session:

Simplified Tax System

Author(s):  Ian SNOOK What will you advise your clients? This seminar paper looks at practical uses of the System including:
- 3 critical elements of STS
- Entry and exit rules
- Eligibility requirements - can you do it, should you do it and how do you do it?

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Business Succession Planning

Author(s):  David TURNBULL Topics covered in this seminar paper include:
- Structuring a Business Succession Plan
- Managing the impact of CGT on the disposal of equity interests
- Funding an exit by insurances, including the CGT treatment of insurance proceeds
- Case Studies
- Integrating a Business Seccussion Plan into an Estate Plan

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Anti-avoidance rules and measures

Author(s):  Jennifer BATROUNEY Topics covered in this seminar paper include:
- What is it and how does it work?
- Challenging Part IVA determinations
- Recent cases
- Where is the line to be drawn?
- Proposed amendments

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The New 'Alienation of Personal Services Income' Rules

Author(s):  Mark PIZZACALLA Topics covered in this powerpoint presentation include:
- The new rules will be explained in the light of the recent draft rulings issues by the ATO TR 2001/D3 and D4
- Analysis of the definition of Personal Services Income, and when taxpayers can expect to be caught by the new rules
- Impact on both existing businesses as well as new start ups
- When does an individual or entity conduct a personal services business?

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