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Tax Solutions for SMEs

Published on 09 Feb 2004 | Took place at The Venues, Brisbane, QLD

Given the significant tax reforms over the last four years, are you on top of the issues that affect your SME clients?

What changes need to be made to the 'classical' solutions for SME clients?

Are you ahead of the competition when it comes to Tax Solutions for SMEs?

This SME Intensive Series will highlight the key issues that you need to be aware of in this current tax reform environment.

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

Individual sessions

Focusing on the Emerging SME Tax Issues

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 shifting rules?

Materials from this session:

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 property?
- 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.

Materials from this session:

Interest: Issues that Demand Attention - Now!

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.

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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.

Materials from this session:

SMSFs - Contemporary Issues

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 still useful?
- how does Division 13.3A of the Regulations operate?

Materials from this session:

Asset Protection Structures and Issues

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.

Materials from this session:

Personal Services Income Issues

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.

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Accessing the Small Business CGT Rollovers

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 cap?
- taking instructions to amend a deed or to commission a new deed.

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Extracting value from the STS

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.

Materials from this session: