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Small business and individuals

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Published on 07 Dec 99 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper seeks to provide you with an overview of some of the key recommendations affecting entities which have been made by the Ralph Committee's Review of Business Taxation (RBT) and accepted by the Federal Government (the Government). In highlighting such proposed changes to the manner in which entities will be taxed in the future, this paper also seeks to identify the action which could be taken and the planning opportunities available between now and 1 July 2001, when the vast majority of these RBT recommended changes will be implemented.

Author profile

Chris Wookey CTA-Life
Photo of author, Chris WOOKEY Chris Wookey, CTA (Life) operates his own specialist tax consulting practice after previously having been a principal in the tax consulting division of Deloitte Private in Melbourne. A finalist in The Tax Institute’s Tax Adviser of the Year Awards for 2020 and 2022 and made a life member of The Tax Institute in September 2023, he has over 30 years’ experience in the chartered accounting profession and is a member of The Tax Institute’s national SME Technical Committee and had been its representative on the ATO’s Private Groups Stewardship Group from 2021 to 2022. Chris was also a member of the Board of Taxation’s Reference Group for its Review of Small Business Tax Concessions. His experience, centred on issues encountered by private groups, includes providing input to Treasury in relation to the proposed targeted amendments to the Div 7A integrity rules and participating in confidential consultations with the ATO in relation to the 2022 and 2023 developments in relation to section 100A. - Current at 29 January 2026
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This was presented at Current & Transitional Measures Affecting Entities, Small Business & Individuals .

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Entities - roll over relief provisions & profits first rule

Author(s):  Irene FILIPPONE

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Small Business and Individuals

Author(s):  Chris WOOKEY

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