Every tax practitioner needs a kitbag of strategies for dealing with their clients’ affairs ranging from the simple to the more complex. This is a practical paper designed to consider some of the more essential strategies that should be employed by all SME practitioners including:
- transfers of property in and out of superannuation funds, discretionary trusts and unit trusts
- SMSF borrowing arrangements
- family law and Div 7A
- time periods for objections and amending assessments
- restructuring after 1 July 2013.