Miscellaneous 2020

October Special Topic Presentation

Published Date: 4 Nov 2020

 

Sorry, this content is for subscriber only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Already a Member? Login Now

Business Taxation for SMEs & family businesses | Presenters: John Ioannou, CTA, Deloitte Private | Mark Molesworth, CTA, BDO| Andrew Noolan, CTA, Brown Wright Stein Lawyers

Facilitator: Robyn Jacobson, CTA, The Tax Institute

This monthly special topic is titled Business Taxation for SMEs & family businesses and is taken from one of our focus sessions from the Tax Summit Project Reform summit. Facilitated by our own Robyn Jacobson. This session will be giving consideration to the taxation of business income and entity structuring issues relevant to SMEs, key areas of focus in this discussion will include:

  • Tax rates applicable to business income across entities types and regimes
  • Inextricable link between Division 6 and Division 7A: s 99A tax rates and accessing and liberating the flow of capital
  • Corporate tax rate and a reconsideration of an undistributed profits tax or entity taxation
  • Imputation system: retain, change or abolish?

We'd like to hear your thoughts.

To help us make sure your monthly member benefits are hitting the mark, we'd appreciate if you gave 5 minutes of your time to fill out this feedback survey.

Give feedback

Author(s)

Details

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

Miscellaneous 2020

Share this page