Capital Gains Tax (CGT) GST Tax administration

Cases and rulings for SMEs - An update

Source: Victoria

Published Date: 10 Oct 2013

 

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This paper provides an overview of significant cases and rulings of interest to practitioners advising in the SME sector. This material covered includes:

  • the latest cases to consider the availability of the CGT small business oncessions, such as Bell v FCT [2013] FCAFC 32?
  • tribunal decisions that provide further examples of how to distinguish between employees and contractors
  • the ATO’s most recent publications dealing with dividend access sharearrangements
  • any new developments with trusts.

Individual Session

Cases and rulings for SMEs - an update

Author(s): Melanie Baker CTA

Details

  • Published By: Melanie Baker CTA
  • Published On:10 Oct 2013
  • Took place at:Park Hyatt, Melbourne

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Tags

Capital Gains Tax (CGT) GST Tax administration Trusts Income tax Miscellaneous 2013

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