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.