Published on 16 Mar 10
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- key changes
- the default position or ‘base case'
- reduction of the ‘base case' ($1,000 limit)
- salary sacrifice $5,000 limit
- real risk of forfeiture
- genuine disposal restrictions
- transitional rules
- other changes
- reporting requirements
- planning opportunities.
Current at 24 March 2010