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The 10 Vital Tax Issues, Series 2 for Small Business

Published on 09 Oct 2001 | Took place at Royal On The Park, Brisbane, QLD

This seminar discusses Division 7A, debt equity, and PAYG.

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

Individual sessions

Division 7A

Author(s):  Matthew DYER This seminar paper discusses Division 7A, with a focus on: advance of funds and payments to shareholders, advance of funds before loan documentation, interest in the first year of loan, benchmark interest rate each year, payment through interposed entities, undrawn beneficial entitlement, distributable surplus, deemed forgiven debts.

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New debt equity rules

Author(s):  Michael HENNESSEY This seminar paper discusses the debt/equity rules which have been introduced to change the way in which the border between debt and equity is determined for tax purposes.

Materials from this session:

PAYG: 10 vital issues

Author(s):  Bill CHARLTON This powerpoint presentation discusses PAYG, with a focus on: which method, variations of instalments, tax planning and cross matching, timing of tax returns, PAYG penalties, personal services income, partnership and trust regimes, transitional arrangements, February 2001 changes, tax return preparation.

Materials from this session: