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Business dealings

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.

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Jane MADDEN
Current at 07 August 2009 Click here to expand/collapse more articles by Jane MADDEN.
 

 

This was presented at Trusts, Reform and Business Dealing .

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Individual sessions

Business Dealings

Author(s):  Jane MADDEN

Materials from this session:

Resettlements, Trusts and Division 7A

Author(s):  Mark L ROBERTSON

Materials from this session:

Trusts and the Ralph Proposals

Author(s):  Kate SWINDON

Materials from this session:

Small Business Rollover and Exemption Provisions

Author(s):  David RUSSELL

Materials from this session:

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