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  Trusts 2013 Consolidation

Tax reform for private business

Source: Western Australia

Published Date: 22 Aug 2013

 

This presentation focuses on:

  • ??Division 7A - What is its real purpose and what is its future???
  • Are Division 6 and Divisions 7 and 7A joined at the hip???
  • Should we have a retained business tax rate and a distributed tax rate in place of a corporate tax rate???
  • What tax rate should apply to retained passive income???
  • Should there be targeted “consolidation” rules for private business, or should the old section 80G and group rollover rules be reconsidered for private groups?

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Author(s)

Individual Session

Tax reform for private business

Author(s): Keith James
Materials from this session:

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Details

  • Published By: Keith James
  • Published On:22 Aug 2013
  • Took place at:Pullman Resort, Bunker Bay

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

Trusts 2013 Consolidation Henry Review Division 7A Income tax Corporate tax

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