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The Burning Issues In 2002
Published on 17 May 2002 | Took place at Newcastle/Canberra/Ballina, NSW
This seminar includes the practical aspects of the small business CGT concessions, current superannuation issues, and the non-commercial loss provisions.
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Individual sessions
Issues that arise under small business CGT concessions
Author(s):
Roger HAMILTON
This seminar paper discusses the disposal of interests in trusts and companies, the $5 threshold test and what is taken into account and how the test applies to various structures, what is an 'active asset': problems with leased/licensed assets, when is the 'controller test' satisfied and what happens if satisfied, what is a 'replacement asset' and how do you satisfy the replacement rollover, order in which concessions apply, particular problems with discretionary trusts, problems with multi-tiered structures.
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Current superannuation issues
Author(s):
Andrew SKINNER
This seminar paper discusses the budget announcements and how they effect planning, revisiting the unit trust structure and security and borrowing issues, the phasing in of the 'in-house asset' rules and planning opportunities, current thinking in payment of benefits, RBL issues , interaction with small business CGT concessions.
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Non commercial losses and prepayments
Author(s):
I DAVIDSON
This seminar paper discusses the tests for non commercial losses and prepayments, practical solutions to satisfying the tests, interaction of prepayments with the simplified tax system, case study scenarios.
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Recent important developments
Author(s):
Robert Allerdice
This seminar paper discusses the PSI rules, consolidation and the impact on SMEs, and important GST rulings in relation to property transactions.
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