Tax Q & A

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Published on 01 May 01 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Employee share plans.

Author profiles

Andrew O'BRYAN

Andrew O’Bryan FTIA is the Head of Taxation, Superannuation, and Family Business and Wealth Management Practice Groups at Hall and Wilcox. Andrew provides advice on the application of a wide range of taxation matters including income tax, FBT, CGT, tax audits, structuring and restructuring of business and transactions, superannuation, state equivalent tax regimes, retirement planning, business succession, estate planning, liquidations and reconstructions, and corporatisation and privatisation.
Current at 11 March 2009

More by Andrew O'BRYAN

Build it and they will come – Property development by SMSFs paper - 04-August-2011
SME hot topics paper - 02-March-2011
Building, buying, holding, selling and valuing intangible business assets paper - 13-March-2009
Fixed trust/fixed entitlement paper - 10-October-2008
Succession planning: Some taxation issues to consider paper - 15-August-2008
Over my dead body: Family maintenance claims - 01-December-2006
Service entities - where to now? paper - 20-October-2006
Tax traps for SME loans paper - 07-April-2006
Q & A: Funding discretionary trust distributions; Deductibility of interest - 01-October-2005
Q&A: CGT - some issues arising in practice - 01-June-2005
Q&A: Tax consolidation, Div 7A and the Small Business Concessions - 01-March-2005
Division 124M - scrip for scrip rollover seminar paper - 29-October-2004
Q&A: Family Trust Elections - 01-August-2004
Recent Developments - Amnesty & 2004 Federal Budget announcement seminar paper - 09-June-2004
Q & A: At Call Loans to Private Companies - profits first by stealth - 01-June-2004
Q&A: IP, IT & a byte: The Tax Bite On Intellectual Property - 01-May-2004
Intellectual Property and Black Hole Expenditure convention paper - 02-April-2004
Q&A: The good, the extremely bad and the ugly - 01-April-2004
Q&A: Value Shifting Basics - 01-December-2003
Q&A: Value Shifting Basics - 01-November-2003
Q&A: Business Real Property: Where to draw the line? - 01-October-2003
Taxing Trust Issues seminar paper - 24-July-2003
Q&A - 01-April-2003
Q & A - 01-March-2003
Q and A - 01-October-2002
Q & A: private company loans and Division 7A - 01-July-2002
Q & A: Reasonably arguable position papers - how to be wrapped in a RAP - 01-February-2002
Q & A: Salary Sacrifice Arrangements - 01-July-2001
Tax Q&A - 01-April-2001
Q&A: Scrip-for-scrip rollover - 01-October-2000
Q&A: sale of going concerns: GST free? Not as easy as it looks - 01-September-2000
Hall & Wilcox Update - 24-August-2000
Q&A: prepayment rules - 01-August-2000
Q & A : PAYG: withholding problems with ABNs - 01-July-2000
Tax Q&A: imputation credits and dividend rebates - don't lose them on 1 July 2000 - 01-June-2000
Tax update - 11-May-2000
Tax Q&A: 1 April 200 amendments: FBT meets GST - more sacrifice in salary? - 01-May-2000
Tax update - 27-April-2000
Tax Q&A: CGT concessions amending legislation - 01-April-2000
Tax Q&A: Superannuation: death benefits nominations - ruling from the grave - 01-March-2000
Tax Q & A: Ralph Reforms: Capital gains tax amending legislation: trusts live! - 01-February-2000
Tax Q&A: Ultimate beneficiary statements: lifting the lid on secret distributions - 01-October-1999
Tax Q & A: Trust distributions: the implications of the pattern of distribution test - 01-July-1999
Tax Q & A: Capital gains tax: rollovers and buybacks - 01-June-1999
Tax Q & A: Division 17B - small business retirement exemptions - 01-May-1999
Division 17A - small business rollover relief - 01-April-1999
Blue bayou: CGT blunders and bloopers - 13-April-1998
The new rules of Section 108 - 16-February-1998

Click here to expand/collapse more articles by Andrew O'BRYAN.

Michael PARKER

Michael is Partner at Hall & Wilcox, Lawyers. Michael's practice focuses on Capital Gains Tax, business sales, acquisitions & restructuring and business sales & acquisitions.
Current at 22 October 2007

More by Michael PARKER

Division 152 paper - 21-July-2022
Division 7A Changes: Get Ready! paper - 21-March-2019
Division 7A and winding up structures paper - 05-July-2016
Division 7A and winding up structures - 01-December-2015
Preparing for retirement & succession planning paper - 05-November-2015
Division 7A and winding up structures paper - 08-October-2015
Trustee resolutions - Including Section 100A paper - 28-May-2015
Setting the scene paper - 16-April-2014
A review of major tax developments in 2013 paper - 17-October-2013
Small business CGT concessions paper - 31-October-2006
Questions & Answers: Division 43 and section 262A (4AJA) notice requirements for capital allowances - 01-February-2006
Q & A: Funding discretionary trust distributions; Deductibility of interest - 01-October-2005
Q&A: What to do when the ATO and AFP come knocking - 01-July-2005
Q&A: CGT - some issues arising in practice - 01-June-2005
Q&A: Options - 01-May-2005
Q&A: Co-operatives and Non-profits denied application of mutuality principle - 01-October-2004
Q&A: Tricks and traps when settling disputes - 01-September-2004
Q&A: Family Trust Elections - 01-August-2004
Q&A: Taxation of Foreign Exchange Gains and Losses - The New Rules Part 2 - 01-March-2004
Q&A: Taxation of Foreign Exchange Gains and Losses - The New Rules Part I - 01-February-2004
Q&A: Value Shifting Basics - 01-December-2003
Case Study: Winding Up a Business seminar paper - 15-November-2003
Q&A: Value Shifting Basics - 01-November-2003
Q&A - PSI, Part IVA & Mochkin's case - paper, rocks or scissors? - 01-June-2003
Q&A - 01-May-2003
Q&A - 01-April-2003
Q & A - 01-March-2003
General tax update - 18-October-2002
Q and A: Demergers - 01-September-2002
Q and A: The new franking rules - 01-August-2002
Q & A: private company loans and Division 7A - 01-July-2002
Q & A: Unit Trust Distributions - 01-April-2002
Tax Q&A - 01-April-2001
Q & A: Non-Commercial losses: new tests - 01-November-2000
Q&A: Scrip-for-scrip rollover - 01-October-2000
Tax Q&A: imputation credits and dividend rebates - don't lose them on 1 July 2000 - 01-June-2000
Tax Q&A: CGT concessions amending legislation - 01-April-2000
Tax Q & A: Ralph Reforms: Capital gains tax amending legislation: trusts live! - 01-February-2000
CGT changes following Ralph - 01-December-1999
Tax Q & A: Capital gains tax: rollovers and buybacks - 01-June-1999

Click here to expand/collapse more articles by Michael PARKER.

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Tax Q & A

Author profiles

Andrew O'BRYAN

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Michael PARKER

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