Skip to main content
shopping_cart

Your shopping cart is empty

Small business concessions - Tips & traps GST and small land subdivisions paper

Published on 26 Feb 09 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers :

  • threshold issues
  • connected entities
  • partnerships and maximum net asset value test
  • 15 year exemption
  • retirement exemption
  • deemed dividend problem
  • tax planning - choosing not to apply the 50% active asset reduction
  • small business rollover
  • small land subdivisions - is GST payable?

Author profile:

Robert Warnock CTA
Rob is a Principal at Bernie O'Sullivan Lawyers, a boutique legal firm that advises accountants, business owners and individuals in the areas of taxation, superannuation and estate planning. Rob advises accountants and their clients in tax matters. His 30 plus years' experience in tax and related areas includes business tax issues, CGT, tax planning, tax structuring, tax litigation and GST. Rob has been a member of many Treasury and ATO tax consultation committees and has appeared before parliamentary committees on tax reform issues. Current at 26 July 2016 Click here to expand/collapse more articles by Robert WARNOCK.
 

This was presented at Hot Issues for 2009.

Get a 20% discount when you buy all the items from this event.

Individual sessions


Further details about this event:

 

Copyright Statement