Miscellaneous 2020

October Special Topic Presentation

Published Date: 4 Nov 2020

 

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

Business Taxation for SMEs & family businesses | Presenters: John Ioannou, CTA, Deloitte Private | Mark Molesworth, CTA, BDO| Andrew Noolan, CTA, Brown Wright Stein Lawyers

Facilitator: Robyn Jacobson, CTA, The Tax Institute

This monthly special topic is titled Business Taxation for SMEs & family businesses and is taken from one of our focus sessions from the Tax Summit Project Reform summit. Facilitated by our own Robyn Jacobson. This session will be giving consideration to the taxation of business income and entity structuring issues relevant to SMEs, key areas of focus in this discussion will include:

  • Tax rates applicable to business income across entities types and regimes
  • Inextricable link between Division 6 and Division 7A: s 99A tax rates and accessing and liberating the flow of capital
  • Corporate tax rate and a reconsideration of an undistributed profits tax or entity taxation
  • Imputation system: retain, change or abolish?

We'd like to hear your thoughts.

To help us make sure your monthly member benefits are hitting the mark, we'd appreciate if you gave 5 minutes of your time to fill out this feedback survey.

Give feedback

Author(s)

Details

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Miscellaneous 2020

Share this page