This presentation covers:
- what is top-hatting?
- when is it useful in an SME context?
- how do you do it tax efficiently?
- types of rollovers available;
- disadvantages of top-hatting; and
- ATO's Views of the technique.
Source: New South Wales
Published Date: 11 Mar 2020
This presentation covers:
Individual Session
Details
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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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