Loan and behold

Article Abstract:

Details regarding the changes to section 109UB of the Income Tax Assessment Act 1936 by Treasury that is an improved one will apply from 12 December 2002 and transitional rules will apply until the legislation is introduced are presented. Details about the changes brought regarding to sudden death, quicksand nature that needs to be done are explained.

Public Finance Activities, Personal Income Taxes, Personal income tax

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In family we trust

Article Abstract:

The provision of filing the family trust elections(FTE's) by tax payers with 2004 trust returns is provided by the Australian Taxation Office's (ATO) Practice Statement Law Administration - PSLA 2004/1(GA). The provision and its benefits are discussed.

Product standards, safety, & recalls, Standards, Australia. Australian Taxation Office

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Taking a smaller spin

Article Abstract:

The useful applications of demerger rollover legislation for restructuring taxpayers and their groups are discussed. These include succession planning, family break-ups and restructuring for asset protection.

Asset & Risk Management, Asset Accounting, Assets (Accounting)

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