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15/03/2016 | Tax Events UPEs, SBCGTC, tax

Small Business CGT Concessions and UPEs

Tax Events, Series 1 2016
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Small Business CGT Concessions - Division 152

Despite operating for at least 15 years, we still encounter difficulties with the application and interpretation of Division 152. In this seminar we discuss recent developments impacting the application of the MNAV and active assets tests - what constitutes net value and what/whose assets are included.

Unpaid present entitlements (UPEs)
Until the Government completes its tax reform program, practitioners will continue to deal with the impractical application of the taxation of trusts. We look at recent UPE taxation developments which provide some clarification of the ATO approach in relation to UPEs.

Our expert speakers, Trung Vu and Brian Richards, are presenting at a range of venues accross Australia throughout March and April.  Click here to find out more, or to confirm your registration.  

If you have any questions regarding this event series, or any upcoming events, please contact our Marketing Coordinator, Courtney Green, on courtney@acis.net.au