Author(s): David MARSCHKE This seminar paper covers the following topics:
- trustee loans under the proposed new 109UB and the transitional rules
- can 'at call' or credit loans be refreshed?
- what are the dangers?
- can you afford to ignore the general valuation
GST: Selling Realty, Selling a Business or Simply Buying?
Author(s): Bruce HAMILTON This presentation covers the following topics:
- inner city redevelopment - when is it new residential
- are 'margin scheme' warranties necessary or useless?
- the consequences of deregistering, and the 'change
in use' trap?
- how to deal with the ATO's current GST audit focus.
Author(s): Chris WALLIS This presentation covers the following topics:
- interest before a business starts, after it ceases
and on refinancing
- on lending within a group (Rocca's Case)
- financing asset revaluation reserve distributions.
Trusts & Interest - Issues that Demand Attention - Now!
Author(s): Mark L ROBERTSON This seminar paper covers the following topics:
- what is better - beneficiary loan accounts v.
beneficiary entitlement accounts
- changes to sec 109UB - what you need to know
- how far you can go in correcting wrong accounts.
Author(s): Paul BANISTER This presentation covers the following issues:
- after Lock's Case, does your client have a s.66 problem that needs addressing?
- when is your client's negatively geared unit trust
- how does Division 13.3A of the Regulations operate?
Author(s): Greg CAHILL This seminar paper covers the following topics:
- bankruptcy and insolvency - unpaid present entitlements (Legudi's case)
- matrimonial agreements, marriage, separation and divorce
- is there a risk of an unwanted appointor to the family trust.
Author(s): Domenic FESTA This seminar paper covers the following topics:
- business income v. personal services income - what
are the differences?
- when does APSI not apply?
- Part IVA implications (Mochkin's case)
- asset protection considerations.
Author(s): Peter J MCKNOULTY This seminar paper covers the following topics:
- getting the small business CGT concessions for larger businesses
- what is the ATO's approach to calculating the $5m
- taking instructions to amend a deed or to commission a new deed.
Author(s): John NEWBY These case studies cover the following topics:
- which clients can benefit from a shift to STS? Those winding down? Those with proposed high capital equipment costs? Those with unexpectedly boosted income?
- are there still accelerated depreciation opportunities?
- cash to accruals - accruals to cash - the issues, the catches.