Miscellaneous 2020

Top-hatting for SME's

Source: New South Wales

Published Date: 11 Mar 2020

 

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This paper covers:

  • what is top-hatting?
  • how to do you undertake a top-hatting restructure tax efficiently?
  • Division 615 " vanilla interposition
  • Subdivision 122-A
  • scrip for scrip rollover " Subdivision 124-M
  • rollover accounting issues and anomalies (the dividend trap).

Individual Session

Top-hatting for SME's

Author(s): Stephen Holmes CTA
Materials from this session:

Details

  • Published By: Stephen Holmes CTA
  • Published On:11 Mar 2020
  • Took place at:International Convention Centre, Sydney

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