Your shopping cart is empty

The Burning Issues In 2002

Published on 17 May 2002 | Took place at Newcastle/Canberra/Ballina , NSW

This seminar includes the practical aspects of the small business CGT concessions, current superannuation issues, and the non-commercial loss provisions.

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

Individual sessions

Issues that arise under small business CGT concessions

Author(s):  Roger HAMILTON This seminar paper discusses the disposal of interests in trusts and companies, the $5 threshold test and what is taken into account and how the test applies to various structures, what is an 'active asset': problems with leased/licensed assets, when is the 'controller test' satisfied and what happens if satisfied, what is a 'replacement asset' and how do you satisfy the replacement rollover, order in which concessions apply, particular problems with discretionary trusts, problems with multi-tiered structures.

Materials from this session:

Current superannuation issues

Author(s):  Andrew SKINNER This seminar paper discusses the budget announcements and how they effect planning, revisiting the unit trust structure and security and borrowing issues, the phasing in of the 'in-house asset' rules and planning opportunities, current thinking in payment of benefits, RBL issues , interaction with small business CGT concessions.

Materials from this session:

Non commercial losses and prepayments

Author(s):  I DAVIDSON This seminar paper discusses the tests for non commercial losses and prepayments, practical solutions to satisfying the tests, interaction of prepayments with the simplified tax system, case study scenarios.

Materials from this session:

Recent important developments

Author(s):  Robert Allerdice This seminar paper discusses the PSI rules, consolidation and the impact on SMEs, and important GST rulings in relation to property transactions.

Materials from this session: