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Division 13A: An overview of the regime paper

Published on 21 May 09 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • what is caught?
  • deferral of taxing point and crystallisation of taxing point (cessation time)
  • restrictions on changing taxing point
  • discount taxed and employee taxed
  • CGT modifications
  • recent issues with the ATO.

Author profile:

Author Photo - Scott Treatt CTA
Scott Treatt CTA
Scott CTA, is the Head of Taxation in the Sydney office of Pitcher Partners. He has been practicing as a tax specialist since 1997 with clients predominantly in the SME market space. Scott provides services from advising on appropriate structures, dealing with private rulings and ATO tax audit matters, addressing taxation issues within the firm’s major transaction projects, its listed and foreign clients through to assisting the Private Clients Team with taxation issues on succession matters. Current at 01 February 2016 Click here to expand/collapse more articles by Scott TREATT.
 
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Author(s):  Peter BOBBIN

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