This seminar paper discusses company issues, including getting money in and out - capitalisation, division 7A, debt/equity; value shifting, imputation and franking, share buy backs, and reserves.
Graeme S COOPER
This seminar paper discusses capital versus income, including: what Myer really means and limits on the Myer principle, income and capital gains from property development and speculation, tax treatment of dissected and undissected compensation receipts, income and capital gains from transactions with liabilities, and transactions with intangible post-Division 40.
This seminar paper discusses partnership issues, with a focus on: formation - loan versus joint venture, work in progress, entries and exits, gst and stamp duty issues, changing profit sharing ratios/salaries, dissolution/retirement/succession issues, partner's access to CGT concessions.
Please note that Andrew Shaw presented an updated version of this seminar in Perth on 28 February 2003. Click here to view the materials from that seminar.