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SME Tax Intensive Case Studies: Session Two

Published on 02 May 2002 | Took place at Leonda by the Yarra, Hawthorn, VIC

This seminar discusses the new alienation of personal services income rules, and business succession planning for shareholders, unitholders and partners.

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

Individual sessions

The new 'alienation of personal services income' rules

Author(s):  Graham CANDY This seminar paper discusses PSI rules, with a focus on: what is the new PSI, who has it, who doesn't and what are the primary threshold tests; how will the results test work to release affected taxpayers from the PSI system; who do you attribute PSI to individuals, what deductions will your clients lose under the new system, when can you apply for a PSBD; do Part IVA and its related cases and rulings on personal exertion income still apply where you pass the primary tests or do you have a 'personal service business'; how will your PAYG obligations be charged under PSI?

Materials from this session:

Business succession planning for shareholders/unitholders

Author(s):  Tony RIORDAN This seminar paper discusses asset protection strategies and structures, structuring a business succession plan, managing the impact of CGT on the disposal of equity interests, funding an exit by insurances, integrating a business succession plan into an estate plan.

Materials from this session: