Published on 10 Oct 13
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper provides an overview of significant cases and rulings of interest to practitioners advising in the SME sector. This material covered includes:
- the latest cases to consider the availability of the CGT small business oncessions, such as Bell v FCT  FCAFC 32?
- tribunal decisions that provide further examples of how to distinguish between employees and contractors
- the ATO’s most recent publications dealing with dividend access sharearrangements
- any new developments with trusts.
Current at 07 March 2012
Click here to expand/collapse more articles by Melanie BAKER.