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Hot Issues for 2009

Published on 26 Feb 2009 | Took place at Leonda by the Yarra, Hawthorn, VIC

This Breakfast Club event featured the following topics:

  • tax update (including commentary on the recent High Court decision Kennon v Spry, which deals with family trusts and divorce)
  • trust distributions - the impact of Bamford, sec 95 and where is the ATO heading on this?
  • small business concessions - traps and planning issues
  • small land subdivisions – is GST payable?
  • trust cloning ban - where to from here?

Get a 20% discount when you buy all the items from this event.

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Individual sessions

Trust distributions & trust cloning ban

Author(s):  Mark NORTHEAST

This paper covers:

  • Bamford’s case
  • trust cloning ban – where to from here?
  • ATO’s changing CGT position
  • splitting of trusts - how it works
  • revaluations – capital distributions.
Materials from this session:

Small business concessions - Tips & traps GST and small land subdivisions

Author(s):  Robert WARNOCK

This paper covers :

  • threshold issues
  • connected entities
  • partnerships and maximum net asset value test
  • 15 year exemption
  • retirement exemption
  • deemed dividend problem
  • tax planning - choosing not to apply the 50% active asset reduction
  • small business rollover
  • small land subdivisions - is GST payable?
Materials from this session: