Published on 23 Oct 99
by QUEENSLAND DIVISION, THE TAX INSTITUTE
The focus of this paper is to revisit the topic of 'Business Dealings' in the context of the Ralph Tax Reform. The emphasis is on resident small business taxpayers. Assets are considered to be post-CGT assets, unless otherwise stated.The discussion generally deals with companies as trusts are dealt with in detail during the remainder of the seminar. When trusts commence to be taxed as companies, similar considerations will apply as set out in this paper.
Jane, of PricewaterhouseCoopers, is a corporate tax partner with over 18 years experience. She has provided advice to large and complex organisations on both Australian and international issues including structuring and financing capital investments, restructuring existing operations, funding research, joint venture issues, and ATO negotiations.
- Current at
04 February 2013