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Published on 01 May 2001
| Took place at New South Wales Regionals
The recent deferal of a number of measures gives us change to draw breath and spend some time considering the detail of various important reforms which have occurred in recent times. This seminar is a chance to look over some important new issues including the CGT concessions, changes to the superannuation investment rules, STS, GST, the new debt equity rules and post-entity tax private business structures.
Get a 20% discount when you buy all the items from this event.
CGT Business Concessions - Tax Planning Opportunities
This session involes a thorough analysis of the CGT business concessions in the context of the sale of a private business including:
- Applying the threshold tests
- Working out whether you are a part of a group
- Maximising the benefits available under the rollovers
This session outlines how to approach the question of the most appropriate structure for your business in light of the current uncertainty concerning Tax Reform including:
- Division 7A and the future of imputation
- How to use trusts - are the still tax efficient?
- Income splitting/streaming - what can you do?
- Tax preferences - use them or lose them
Topics covered in this powerpoint presentation include:
- What assets can be purchased from related parties
- How are unit trusts caught under the new 'in-house asset' rules?
- Exclusion for investments in unit trusts under the transitional provisions
- Planning opportunities with unit trusts
The not so simplified tax system offers the choice of a new tax accounting platform for eligible small businesses. This session will expose the impact of STS beyond 1 July 2001. Topics covered in this seminar paper include:
- Accounting method for STS taxpayers
- Modified capital allowance and trading stock provisions
- Eligible entities
- Entry and exit rules
This seminar paper will focus on providing an update on the key GST issues, which may affect property owners and developers including:
- Where are we at with leases? What remains outstanding?
- Supply of an ongoing concern - How can you take advantage of this concession?
- What are commercial residential premises?
Topics covered in this seminar paper include:
- Distinguishing between debt and equity interests
- What are the concequences of the distinction
- Regulations and Commissioners discrection
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