Published on 01 Jun 00
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper provides a review of the myriad of tax reform issues and other tax changes affecting year end tax planning. It covers issues mainly affecting companies including: Div. 7A - strategies to adopt before 30 June; 80/20 Rule - what needs to be done prior to 30 June; payment of franked dividends - pay now or after 30 June; tax losses - changes to be aware of; CGT concessions - tricks and traps.
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