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Small business and individuals

Published on 07 Dec 99 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper seeks to provide you with an overview of some of the key recommendations affecting entities which have been made by the Ralph Committee's Review of Business Taxation (RBT) and accepted by the Federal Government (the Government). In highlighting such proposed changes to the manner in which entities will be taxed in the future, this paper also seeks to identify the action which could be taken and the planning opportunities available between now and 1 July 2001, when the vast majority of these RBT recommended changes will be implemented.

Author profile:

Chris WOOKEY
Chris is a tax consulting director of GMK Centric (formerly Gaddie Metz Kahn), the accounting and tax services division of Centric Wealth, and has nearly 20 years’ experience in the chartered accounting profession. Over that time, he has advised many large corporates and international businesses, as well as privately owned groups, in relation to matters ranging from restructures, mergers and acquisitions to financing and profit distribution strategies. A fellow of the Taxation Institute and regular presenter at its continuing professional development seminars, Chris is a chartered accountant and holds the degrees of Bachelor of Business (majoring in accounting and economics) and Master of Taxation.
Current at 10 August 2007
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This was presented at Current & Transitional Measures Affecting Entities, Small Business & Individuals .

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