Failing to keep up to date with the extent and complexity of the special tax rules that apply to ETPs can be a trap for busy practitioners. This presentation will canvass many of the issues that practitioners sometimes don't get right when dealing with ETPs including:
- what payments are included (treatment of small business concession)
- documentation required
- taxed v untaxed
- components of an ETP
- rates of tax
- termination payments surcharge
- RBL issues and strategies.
- what payments are included (treatment of small business concession)
- documentation required
- taxed v untaxed
- components of an ETP
- rates of tax
- termination payments surcharge
- RBL issues and strategies.