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Anti avoidance measures : case studies

Published on 12 Nov 99 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

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

Author profiles:

Daniel VELTHUIS

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Jocelyne Boujos CTA
Jocelyne is a principal of Sceales & Company lawyers. The firm practices in taxation (Federal and State) and superannuation matters. It has a large practice in commercial work, property, conveyancing, estate planning, wills and probate matters, administration of estates including deeds of arrangement. Jocelyne graduated from UWA with a B. Juris and LLB and started practice within the Australian Taxation Office. She advises clients, including indigenous charitable trusts, in the areas of taxation, trusts, superannuation and estate planning and on managing ATO compliance activity, rulings and tax dispute resolution. Jocelyne has a long involvement with professional education including lecturing in Master of Tax programs. She is a member of the Society of Trust and Estate Practitioners and of the taxation committees of the Law Council of Australia and the Law Society of Western Australia, and, is a trustee of the Graduate Women Education Trust. Current at 16 July 2015 Click here to expand/collapse more articles by Jocelyne BOUJOS.

This was presented at The New Business Tax System - Life after Ralph.

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Individual sessions

Corporate & Small Business Reforms

Author(s):  Ian CRISP

Materials from this session:

Anti avoidance measures : case studies

Author(s):  Jocelyne BOUJOS,  Daniel VELTHUIS

Materials from this session:

Corporate and small business reforms: case studies

Author(s):  Wally BOROVAC,  Janine LANIGAN

Materials from this session:

Anti Avoidance Measures

Author(s):  Richard NORTON

Materials from this session:

CGT Reforms

Author(s):  Geoff PETERSSON

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