Source: Taxation In Australia Journal Article
Published Date: 1 Dec 2017
The start-up world is full of exciting clients that need innovative and cutting-edge tax strategies. A quick look online shows that competition among advisers in this sector is strong. This article brings old-school tax strategy to the sector in order to add value and look at new ways of assisting these types of clients. The focus of this article is a fresh look at how the new provisions in Div 360 of the Income Tax Assessment Act 1997 (Cth) could potentially be used in conjunction with other tax rules to unlock access to cheaper after-tax equity funding for this sector.
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