The Profits First Rule - "Storm Clouds on the Horizon"
Trevor R HUGHES
Topics in this powerpoint presentation include: Strategies to reduce the impact of profit's first rule; How to access capital? Contributed capital regime - what loans are caught?; Grandfathering of old loans.
Dr Michael DIRKIS
Topics covered in this seminar paper include: Eligibility requirements; Pre-payments and other impacts; Trading stock elections; Impact of entry and exit into small business regime.
Topics covered in this seminar paper include: What is a family trust?; When is a family trust election required?; Trust loss legislation; Accessing imputation credits; Impact of entity taxation; UB Statements.
Ray L CONWELL
Topics covered in this seminar presentation: An overview of revised integrity and anti-avoidance provisions; New Part 4A; Personal services income measures; Non-commercial losses.