Consolidation Division 7A Shares

Structure issues and solutions for SMEs

Source: New South Wales

Published Date: 3 Feb 2011

 

This presentation covers:

  • trustee holding shares in development company
  • why does this structure arise?
  • the tax advisor’s ideal route of funds
  • company-to-company exemption (109K)
  • rollover into wholly owned company
  • elect tax consolidation
  • headco/subco mismatch
  • the trustee dividend trap.

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Individual Session

Structure issues & solutions for SMEs

Author(s): Jol Dare

Details

  • Published By: Jol Dare
  • Published On:3 Feb 2011
  • Took place at:Parkroyal, Parramatta

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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Consolidation Division 7A Shares Trusts 2011

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