Capital Gains Tax (CGT) Division 7A Losses

Year end issues 2011

Source: New South Wales

Published Date: 5 May 2011

 

This presentation covers:

  • superannuation - Excess contributions tax assessments, income streams (concession)
  • Division 7A
  • trust distributions
  • timing issues - Derivation of income, incurring of expenses
  • bad debts
  • prepayments
  • blackhole
  • trading stock - Elections and costs
  • capital allowances
  • investment allowance - Documentation
  • salary sacrifice arrangements
  • CGT
  • non commercial losses
  • losses - Refreshing.

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Individual Session

Year end tax issues 2011

Author(s): Jo-Anne Hotston
Materials from this session:

Details

  • Published By: Jo-Anne Hotston
  • Published On:5 May 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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Capital Gains Tax (CGT) Division 7A Losses Trusts 2011

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