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Anti avoidance measures : case studies

Member Price: $57.00
Non Member Price: $75.00

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Published on 12 Nov 99 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

These are seven case studies on anti-avoidance : 1 Prepayment : How will the changes to the 13 Month Rule operate: s82KZMD - Business Expenditure (except by a small business taxpayer)?; 2 Prepayment : How do the Transitional Provisions [s82 KZMB and s82 KZMC] operate?; 3 Prepayment : How will the changes to the 13 Month Rule affect Growers in an afforestation/wine/olive etc project?; 4 Non Commercial Loans : Section 12 Loan from member to entity; 5 Non Commercial Loans: Section 12 Loan from closely held entity to (associate of) member; 6 Carry Forward Losses - Companies; 7 Unrealised Capital Losses

Author profiles

Jocelyne Boujos
Jocelyne is the Principal of Boujos Legal and Immediate Past President of the Law Society of Western Australia. She has practised in commercial and taxation law for over 30 years. She advises clients, including indigenous charitable trusts, in relation to taxation and trust matters including superannuation issues and estate planning. Jocelyne commenced practice in the Australian Taxation Office as Principal Prosecution Officer and Senior Advising Officer, and has lectured at the University of Western Australia in the Master of Taxation and Master of Business Administration degrees. She is a member of the Taxation Committees of the Law Council of Australia and the Law Society of Western Australia, a trustee of the Graduate Women Education Trust and has been a Certified Tax Practitioner – Taxation Institute of Australia. - Current at 28 January 2022
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Daniel VELTHUIS
Click here to expand/collapse more articles by Daniel VELTHUIS.

 

This was presented at The New Business Tax System - Life after Ralph .

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Individual sessions

Corporate & Small Business Reforms

Author(s):  Ian CRISP

Materials from this session:

Anti avoidance measures : case studies

Author(s):  Jocelyne BOUJOS,  Daniel VELTHUIS

Materials from this session:

Corporate and small business reforms: case studies

Author(s):  Wally BOROVAC,  Janine LANIGAN

Materials from this session:

Anti Avoidance Measures

Author(s):  Richard NORTON

Materials from this session:

CGT Reforms

Author(s):  Geoff PETERSSON

Materials from this session:

Further details about this event:

 

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