This paper covers:
- what is caught?
- deferral of taxing point and crystallisation of taxing point (cessation time)
- restrictions on changing taxing point
- discount taxed and employee taxed
- CGT modifications
- recent issues with the ATO.
maintenance
Miscellaneous
2009
Division 13A: An overview of the regime
Source: New South Wales
Published Date: 21 May 2009
Individual Session
Division 13A: An overview of the regime
Author(s):
Scott Treatt
Materials from this
session:
Details
- Published By: Scott Treatt
- Published On:21 May 2009
- Took place at:Swissotel, 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.
Tags
Miscellaneous
2009
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