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  Miscellaneous 2020

October Special Topic Presentation

Published Date: 4 Nov 2020

 

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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?

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