Your shopping cart is empty

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.

Get a 20% discount when you buy all the items from this event.

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?

Materials from this session:

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

Materials from this session:

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

Materials from this session:

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?

Materials from this session: