Trusts 2013 Consolidation

Tax reform for private business

Source: Western Australia

Published Date: 22 Aug 2013

 

This presentation focuses on:

  • ??Division 7A - What is its real purpose and what is its future???
  • Are Division 6 and Divisions 7 and 7A joined at the hip???
  • Should we have a retained business tax rate and a distributed tax rate in place of a corporate tax rate???
  • What tax rate should apply to retained passive income???
  • Should there be targeted “consolidation” rules for private business, or should the old section 80G and group rollover rules be reconsidered for private groups?

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Individual Session

Tax reform for private business

Author(s): Keith James CTA
Materials from this session:

Details

  • Published By: Keith James CTA
  • Published On:22 Aug 2013
  • Took place at:Pullman Resort, Bunker Bay

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Tags

Trusts 2013 Consolidation Henry Review Division 7A Income tax Corporate tax

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