Miscellaneous 2007

SMEs - the forgotten lost souls

Source: National

Published Date: 6 Aug 2007

 

This presentation covers:

  • pre-CGT proportion rules
  • loss issues - available fractions/capital injections, trust distributions
  • membership issues - bringing a trust into consolidation
  • CGT interaction - SER and the discount capital gain rules and CGT concession rules
  • Division 7A in a consolidation context
  • specific compliance issues for SMEs.

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Details

  • Published By: Alexis Kokkinos
  • Published On:6 Aug 2007
  • Took place at:Airport Hilton, Melbourne, and The Westin, Sydney

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2007

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