This presentation 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?