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Trustee resolutions - Including Section 100A presentation

Trustee resolutions - Including Section 100A presentation

Member Price: Free
Non Member Price: $15.00

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Published on 28 May 15 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

read the deed
resolutions versus minutes
distributable income
dealing with tax sheltered amounts
ATO’s professional practice guidelines
ATO’s s100A guidelines
ATO compliance action.

Author profile

Michael Parker CTA

Michael Parker, CTA, is a Partner in the Taxation section of Hall & Wilcox Lawyers. His practice focuses on tax disputes, domestic income tax issues, including CGT and Div 7A, business sales, acquisitions and restructures and GST. Michael has extensive experience handling a broad range of taxpayer disputes, including disputes concerning the small business CGT concessions, having acted for the taxpayers in White v FCT [2009] FCA 880, White v FCT [2012] FCA 109 and Altnot v FCT [2013] AATA 140, among other cases. Michael regularly consults to the Board of Taxation and Treasury, including in respect of Div 7A, small business impediments and the small business CGT concessions. He is a regular presenter for The Tax Institute. - Current at 31 October 2019

More by Michael PARKER

Division 7A Changes: Get Ready! paper - 21-March-2019
Division 7A and winding up structures paper - 05-July-2016
Division 7A and winding up structures - 01-December-2015
Preparing for retirement & succession planning paper - 05-November-2015
Division 7A and winding up structures paper - 08-October-2015
Some welcome tax relief for small business - 09-June-2015
Trustee resolutions - Including Section 100A paper - 28-May-2015
ATO guidelines on professional practice structures - 14-October-2014
Setting the scene paper - 16-April-2014
A review of major tax developments in 2013 paper - 17-October-2013
What the ATO will be targeting in 2013/14 - 12-August-2013
Small business CGT concessions paper - 31-October-2006
Questions & Answers: Division 43 and section 262A (4AJA) notice requirements for capital allowances - 01-February-2006
Q & A: Funding discretionary trust distributions; Deductibility of interest - 01-October-2005
Q&A: What to do when the ATO and AFP come knocking - 01-July-2005
Q&A: CGT - some issues arising in practice - 01-June-2005
Q&A: Options - 01-May-2005
Q&A: Co-operatives and Non-profits denied application of mutuality principle - 01-October-2004
Q&A: Tricks and traps when settling disputes - 01-September-2004
Q&A: Family Trust Elections - 01-August-2004
The Commissioner suggests some questions - 01-April-2004
Q&A: Taxation of Foreign Exchange Gains and Losses - The New Rules Part 2 - 01-March-2004
Q&A: Taxation of Foreign Exchange Gains and Losses - The New Rules Part I - 01-February-2004
Q&A: Value Shifting Basics - 01-December-2003
Case Study: Winding Up a Business seminar paper - 15-November-2003
Q&A: Value Shifting Basics - 01-November-2003
ATO can go "Firth" and multiply - 01-July-2003
Q&A - PSI, Part IVA & Mochkin's case - paper, rocks or scissors? - 01-June-2003
Q&A - 01-May-2003
Q&A - 01-April-2003
Nowhere to run, nowhere to hide - 01-April-2003
Q & A - 01-March-2003
General tax update - 18-October-2002
Q and A: Demergers - 01-September-2002
Q and A: The new franking rules - 01-August-2002
Q & A: private company loans and Division 7A - 01-July-2002
Q & A: Unit Trust Distributions - 01-April-2002
Tax Q & A - 01-May-2001
Tax Q&A - 01-April-2001
Q & A: Non-Commercial losses: new tests - 01-November-2000
Q&A: Scrip-for-scrip rollover - 01-October-2000
Tax Q&A: imputation credits and dividend rebates - don't lose them on 1 July 2000 - 01-June-2000
Tax Q&A: CGT concessions amending legislation - 01-April-2000
Tax Q & A: Ralph Reforms: Capital gains tax amending legislation: trusts live! - 01-February-2000
CGT changes following Ralph - 01-December-1999
Tax Q & A: Capital gains tax: rollovers and buybacks - 01-June-1999

Click here to expand/collapse more articles by Michael PARKER.

This was presented at Trustee Resolutions - Including Section 100A .

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Author(s): Hall & Wilcox Lawyers

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