Loan and behold
Article Abstract:
Details regarding the changes to section 109UB of the Income Tax Assessment Act 1936 by Treasury that is an improved one will apply from 12 December 2002 and transitional rules will apply until the legislation is introduced are presented. Details about the changes brought regarding to sudden death, quicksand nature that needs to be done are explained.
Publication Name: Australian CPA
Subject: Banking, finance and accounting industries
ISSN: 1440-8880
Year: 2003
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In family we trust
Article Abstract:
The provision of filing the family trust elections(FTE's) by tax payers with 2004 trust returns is provided by the Australian Taxation Office's (ATO) Practice Statement Law Administration - PSLA 2004/1(GA). The provision and its benefits are discussed.
Publication Name: Australian CPA
Subject: Banking, finance and accounting industries
ISSN: 1440-8880
Year: 2004
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Taking a smaller spin
Article Abstract:
The useful applications of demerger rollover legislation for restructuring taxpayers and their groups are discussed. These include succession planning, family break-ups and restructuring for asset protection.
Publication Name: Australian CPA
Subject: Banking, finance and accounting industries
ISSN: 1440-8880
Year: 2003
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