| Description |
vi, 333 pages ; 24 cm |
| Contents |
Ch. 1. Historical context and overview -- Ch. 2. The recent legislative changes -- Ch. 3. Checklists and problem solving -- Ch. 4. Private companies: payments -- Ch. 5. Private companies: loans -- Ch. 6. Private companies: debt forgivenesses -- Ch. 7. Interposed entity rules -- Ch. 8. Loan guarantee rules -- Ch. 9. Former shareholders and associated -- Ch. 10. Trusts -- Ch.11. Distributable surplus -- Ch. 12. Assessability of deemed dividend -- Ch. 13. Imputation issues -- Ch. 14. Fringe benefits tax issues -- Ch. 15. Family law issues -- Ch. 16. Commissioner's general relieving discretion -- Ch. 17. Liquidation of company -- Ch. 18. Consolidated groups -- Ch. 19. Former s 108 ITAA36 -- Ch. 20. Definitions of "private company", "closely held corporate limited partnership", "shareholder", "associate" and "entity" -- Ch. 21. Case studies -- Ch. 22. Tips and traps -- Ch. 23. Precedents -- Ch. 24. Taxpayer alerts |
| Summary |
This current, highly practical guide to a complex area of tax and company law has been revised and updated to see you through 2012-13. With Division 7A issues affecting diverse areas including trusts and family law, along with the interaction of Division 7A and FBT it's vital to have a clear, concise guide to the rules and their application |
| Analysis |
Australian |
| Notes |
"Current as at 1 November 2012"--Verso of title page |
| Bibliography |
Includes bibliographical references and index |
| Notes |
Donated by Tax Institute (Australia) |
| Subject |
Australia. Income Tax Assessment Act 1936 (Division 7A)
|
|
Income tax -- Law and legislation -- Australia -- Handbooks, manuals, etc.
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Loans -- Law and legislation -- Australia.
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Taxation -- Law and legislation -- Australia -- Handbooks, manuals, etc.
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Trusts and trustees -- Australia.
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| Genre/Form |
Handbooks and manuals.
|
| Author |
Tax Institute (Australia)
|
|
TaxCounsel
|
| ISBN |
0987283332 |
|
9780987283337 (paperback) |
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