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The 10 Vital Tax Issues, Series 2 for Small Business
Published on 09 Oct 2001 | Took place at Royal On The Park, Brisbane, QLD
This seminar discusses Division 7A, debt equity, and PAYG.
Get a 20% discount when you buy all the items from this event.
Individual sessions
Division 7A
Author(s):
Matthew DYER
This seminar paper discusses Division 7A, with a focus on: advance of funds and payments to shareholders, advance of funds before loan documentation, interest in the first year of loan, benchmark interest rate each year, payment through interposed entities, undrawn beneficial entitlement, distributable surplus, deemed forgiven debts.
Materials from this session:
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New debt equity rules
Author(s):
Michael HENNESSEY
This seminar paper discusses the debt/equity rules which have been introduced to change the way in which the border between debt and equity is determined for tax purposes.
Materials from this session:
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PAYG: 10 vital issues
Author(s):
Bill CHARLTON
This powerpoint presentation discusses PAYG, with a focus on: which method, variations of instalments, tax planning and cross matching, timing of tax returns, PAYG penalties, personal services income, partnership and trust regimes, transitional arrangements, February 2001 changes, tax return preparation.
Materials from this session:
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