Published on 14 Jun 01
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
New income and asset mean test rules for private companies and private trusts will apply from 1 January 2002.
This seminar paper concentrates on the complications of business structures and the planning necessary to ensure your clients are not disadvantaged by these changes.
Topics raised in this paper include:
- Which structures will be affected by the new rules
- The test used to determine 'attribution' ie. The Test
- Who is a 'controller'
- Windows of opportunity
- When relevant interests should be changed
- Stamp duty and capital gains tax implications.
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