Published on 07 Nov 13
by NATIONAL DIVISION, THE TAX INSTITUTE
The current state of play and a number of current practical problems are discussed in this paper. But what does the future hold?
This paper considers:
- background to the reform of Div 6, the November 2011 Consultation Paper and October 2012 Discussion Paper
- status of draft legislation
- where to from here? How will the proposals apply in practice?
- what can be done and/or needs to be done in preparation for the reform?
- a practitioner’s observations.
Fabrizio is the founder of Porcaro Lawyers. Fabrizio
is a past chair of the SA Technical Committee and a current
member of the NTLG Small Medium Enterprise Technical Subgroup.
Fabrizio’s principal areas of practice are business structuring,
taxation advice, superannuation advice, stamp duty advice, trusts
and general business and commercial transaction advice with an
emphasis on small and medium enterprises and private clients.
- Current at
14 March 2017