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The New Business Tax System - Life after Ralph

Published on 12 Nov 1999 | Took place at City West Function Centre, City West , WA

Topics covered in this seminar include: CGT Reforms; Anti-avoidance measures; corporate & small business reforms; and Entity Taxation.

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Individual sessions

Corporate & Small Business Reforms

Author(s):  Ian CRISP Topics covered in this paper include: change to tax rate; capital allowances; franking and imputation systeml; and simplified tax system.

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Anti avoidance measures : case studies

Author(s):  Jocelyne BOUJOS,  Daniel VELTHUIS These are seven case studies on anti-avoidance : 1 Prepayment : How will the changes to the 13 Month Rule operate: s82KZMD - Business Expenditure (except by a small business taxpayer)?; 2 Prepayment : How do the Transitional Provisions [s82 KZMB and s82 KZMC] operate?; 3 Prepayment : How will the changes to the 13 Month Rule affect Growers in an afforestation/wine/olive etc project?; 4 Non Commercial Loans : Section 12 Loan from member to entity; 5 Non Commercial Loans: Section 12 Loan from closely held entity to (associate of) member; 6 Carry Forward Losses - Companies; 7 Unrealised Capital Losses

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Corporate and small business reforms: case studies

Author(s):  Wally BOROVAC,  Janine LANIGAN This paper is a set of studies and solutions to Workshops on Corporate and small business reforms : Workshop No 1 Franking account and Corporate tax rate changes; Workshop No 2 Capital Allowances; Workshop No 3 Simplified Tax System Small Businesses.

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Anti Avoidance Measures

Author(s):  Richard NORTON This paper deals with the "anti-avoidance" measures arising from the Ralph Report on Business Taxation in July 1999 and the Government's response as announced on 21 September 1999.

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CGT Reforms

Author(s):  Geoff PETERSSON On 21 September 1999 the Government's announced response to the Ralph Report (Review of Business Taxation - A Tax System Redesigned, July 1999). The package contained a number of surprises for individual investors, small business and business generally. Perhaps the biggest surprise is the 50% concession for individuals together with the extension of the 50% goodwill exemption to all active assets.

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