Q & A: Salary Sacrifice Arrangements

Member Price: $22.00
Non Member Price: $28.00

shopping_cart Add to cart

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 01 Jul 01 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Questions and answers on Salary Sacrifice Arrangements.

Author profiles

Andrew O'Bryan CTA

Andrew is a senior tax partner at Hall & Wilcox Lawyers. He has over 25 years' experience giving expert tax advice to private business and wealthy family groups. He has particular expertise in the tax aspects of succession planning and in managing complex disputes with the Australian Taxation Office. - Current at 01 May 2017

More by Andrew O'BRYAN

What the ATO will be targeting in 2013/14 - 12-August-2013
Taxation on death: when does a superannuation income stream end? - 19-October-2011
Build it and they will come – Property development by SMSFs paper - 04-August-2011
SME hot topics paper - 02-March-2011
Assets use caught by Division 7A. - 10-June-2010
Division 7A and unpaid trust distributions. - 09-December-2009
Building, buying, holding, selling and valuing intangible business assets paper - 13-March-2009
Fixed trust/fixed entitlement paper - 10-October-2008
Succession planning: Some taxation issues to consider paper - 15-August-2008
Deductability of employer superannuation contributions - new rules. - 01-November-2007
Over my dead body: Family maintenance claims - 01-December-2006
Service entities - where to now? paper - 20-October-2006
Tax traps for SME loans paper - 07-April-2006
Q & A: Funding discretionary trust distributions; Deductibility of interest - 01-October-2005
Q&A: CGT - some issues arising in practice - 01-June-2005
Q&A: Tax consolidation, Div 7A and the Small Business Concessions - 01-March-2005
Division 124M - scrip for scrip rollover seminar paper - 29-October-2004
Q&A: Family Trust Elections - 01-August-2004
Recent Developments - Amnesty & 2004 Federal Budget announcement seminar paper - 09-June-2004
Q & A: At Call Loans to Private Companies - profits first by stealth - 01-June-2004
Q&A: IP, IT & a byte: The Tax Bite On Intellectual Property - 01-May-2004
Intellectual Property and Black Hole Expenditure convention paper - 02-April-2004
Q&A: The good, the extremely bad and the ugly - 01-April-2004
The Commissioner suggests some questions - 01-April-2004
Q&A: Value Shifting Basics - 01-December-2003
Q&A: Value Shifting Basics - 01-November-2003
Q&A: Business Real Property: Where to draw the line? - 01-October-2003
Taxing Trust Issues seminar paper - 24-July-2003
ATO can go "Firth" and multiply - 01-July-2003
Nowhere to run, nowhere to hide - 01-April-2003
Q&A - 01-April-2003
Q & A - 01-March-2003
Q and A - 01-October-2002
Q & A: private company loans and Division 7A - 01-July-2002
Q & A: Reasonably arguable position papers - how to be wrapped in a RAP - 01-February-2002
Tax Q & A - 01-May-2001
Tax Q&A - 01-April-2001
Q&A: Scrip-for-scrip rollover - 01-October-2000
Q&A: sale of going concerns: GST free? Not as easy as it looks - 01-September-2000
Hall & Wilcox Update - 24-August-2000
Q&A: prepayment rules - 01-August-2000
Q & A : PAYG: withholding problems with ABNs - 01-July-2000
Tax Q&A: imputation credits and dividend rebates - don't lose them on 1 July 2000 - 01-June-2000
Tax update - 11-May-2000
Tax Q&A: 1 April 200 amendments: FBT meets GST - more sacrifice in salary? - 01-May-2000
Tax update - 27-April-2000
Tax Q&A: CGT concessions amending legislation - 01-April-2000
Tax Q&A: Superannuation: death benefits nominations - ruling from the grave - 01-March-2000
Tax Q & A: Ralph Reforms: Capital gains tax amending legislation: trusts live! - 01-February-2000
Tax Q&A: Ultimate beneficiary statements: lifting the lid on secret distributions - 01-October-1999
Tax Q & A: Trust distributions: the implications of the pattern of distribution test - 01-July-1999
Tax Q & A: Capital gains tax: rollovers and buybacks - 01-June-1999
Tax Q & A: Division 17B - small business retirement exemptions - 01-May-1999
Division 17A - small business rollover relief - 01-April-1999
Blue bayou: CGT blunders and bloopers - 13-April-1998
The new rules of Section 108 - 16-February-1998
The new rules - 10-February-1998

Click here to expand/collapse more articles by Andrew O'BRYAN.

Chris Ketsakidis CTA

Chris heads the Superannuation & Financial Services practice at Maurice Blackburn Commercial. His expertise is in the areas of superannuation, estate planning, tax structuring and trusts. He has practised for more than eighteen years in these key areas. Chris advises a range of participants in the superannuation and financial services industry, including accountants, financial advisers, superannuation fund trustees, SMEs and high net-worth clients. - Current at 15 June 2017

More by Chris KETSAKIDIS

Superannuation and death paper - 28-September-2010
Superannuation post Cooper Review paper - 17-September-2010
Superannuation and death paper - 03-June-2010
Consultation on the superannuation reforms - The Government's recent response and what it means to you - 01-November-2006
Budget changes to super - 01-July-2005
Choice of fund - 01-June-2005
SMSFs and property development through unit trusts and private companies - 01-April-2005
Q&A: Choice of fund - 01-February-2005
Q&A: Market linked pensions - 01-November-2004
Employee bonuses: risk them or face the Charge! - 01-September-2003
Allocated pensions seminar paper - 12-August-2003
Everyone's a winner - 01-June-2003
Q & A: Family Law Super Splitting Legislation - 01-December-2002
Complying pensions - 07-March-2002
Taxation of superannuation - 01-February-2002
Superannuation: ATO, Divorce, CGT and Other Issues - 01-April-2001
ATO, divorce and CGT issues - 13-March-2001
Tax Q&A: Superannuation: death benefits nominations - ruling from the grave - 01-March-2000

Click here to expand/collapse more articles by Chris KETSAKIDIS.

Copyright Statement

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

click to expand/collapse

About us

Our story
Partner with us
Working with us
Corporate responsibility

Contact us

phone+61 2 8223 0000
emailtti@taxinstitute.com.au

State Office Contacts

Connect

Facebook
Twitter
LinkedIn
YouTube
Blog