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Small business and individuals


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.

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Christopher Wookey CTA
Photo of author, Chris WOOKEY Chris Wookey, CTA, was a principal in the tax consulting division of Deloitte Private in Melbourne. He has over 30 years' experience in the chartered accounting profession and is a member of The Tax Institute's SME & Tax Practitioner Technical Committee and the Victorian State Technical Resource Committee as well as a regular presenter at its events. His experience, centred on issues encountered by private groups, includes advising about the tax treatment of accessing wealth accumulated in various structures such as trusts, superannuation funds and especially companies, in addition to having been involved in the early confidential consultations about the upcoming Div 7A reforms. - Current at 13 February 2019
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This was presented at Current & Transitional Measures Affecting Entities, Small Business & Individuals .

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