Published on 23 Mar 99
by QUEENSLAND DIVISION, THE TAX INSTITUTE
There have been so many recent changes to the taxation laws that have impacted or will impact on small business that it is difficult to know where to draw the line. I chose to look at developments under the following topic headings: Capital gains tax developments, Fringe benefits tax developments, The proposed taxation of companies and trusts, Offsetting Losses, Division 7A, The anti-dividend streaming rules7.The holding period rules, Interest deductions, Expenses incurred after a business has ceased, Savings rebate, and Other developments.
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