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Focusing on the Emerging SME Tax Issues seminar paper
Published on 09 Feb 04 by QUEENSLAND DIVISION, THE TAX INSTITUTE
This seminar paper covers the following topics:
- trustee loans under the proposed new 109UB and the transitional rules
- can 'at call' or credit loans be refreshed?
- what are the dangers?
- can you afford to ignore the general valuation
shifting rules?
Author profile
David Marschke CTA
David is a specialist tax and legal adviser who acts for listed and private corporate groups, and their owners, in all areas of tax and related law including GST and state taxes. David has been involved in a wide range M&A transactions assisting listed and unlisted entities and has significant expertise dealing with tax effective business restructures and exits. He is a specialist adviser on trust law and taxation of trusts including MITs. David recently founded dbm horizons as a boutique legal, tax and consulting firm. Prior to founding dbm horizons David was a tax partner at national law firm.
In addition, David has significant experience assisting taxpayers and their advisers in dispute matters including tax reviews, audits and complex tax negotiations, and settlements with the ATO and the State revenue offices.
David is a Legal Practitioner, Registered Tax Agent, Chartered Tax Adviser and is a member of Chartered Accountants Australia and New Zealand.
- Current at
11 July 2018
This was presented at Tax Solutions for SMEs .
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Individual sessions
Focusing on the Emerging SME Tax Issues
Author(s): David MARSCHKEMaterials from this session:
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GST: Selling Realty, Selling a Business or Simply Buying?
Author(s): Bruce HAMILTONMaterials from this session:
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Interest: Issues that Demand Attention - Now!
Author(s): Chris WALLISMaterials from this session:
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Trusts & Interest - Issues that Demand Attention - Now!
Author(s): Mark L ROBERTSONMaterials from this session:
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SMSFs - Contemporary Issues
Author(s): Paul BANISTERMaterials from this session:
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Asset Protection Structures and Issues
Author(s): Greg CAHILLMaterials from this session:
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Personal Services Income Issues
Author(s): Domenic FESTAMaterials from this session:
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Accessing the Small Business CGT Rollovers
Author(s): Peter J MCKNOULTYMaterials from this session:
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Extracting value from the STS
Author(s): John NEWBYMaterials from this session:
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