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  Miscellaneous 2013

Tax reform for private business

Source: Western Australia

Published Date: 5 Sep 2013

 

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This paper focuses on:

  • Division 7A - What is its real purpose and what is its future?
  • Are Division 6 and Divisions 7 and 7A joined at the hip?
  • Should we have a retained business tax rate and a distributed tax rate in place of a corporate tax rate?
  • What tax rate should apply to retained passive income?
  • Should there be targeted “consolidation” rules for private business, or should the old section 80G and group rollover rules be reconsidered for private groups?
Author(s)

Individual Session

Tax reform for private business

Author(s): Keith James CTA
Materials from this session:

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Details

  • Published By: Keith James CTA
  • Published On:5 Sep 2013
  • Took place at:Pullman Resort, Bunker Bay

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