Sixth Annual Trusts and Companies Taxation Symposium

The last twelve months have seen a number of important developments affecting the taxation of companies and trusts. This year’s symposium unpacks the recent reforms, including the changes to the CGT small business concessions, the corporate tax rate and distributing profits within professional practices. Other highlights include Division 7A challenges, getting value out of private companies and trust vesting issues.

Reforms and Regulatory Change

• Corporate Tax Rate – Progressive Change and Practical Effects
• Distributing Profits Within Professional Practices: The Commissioner Strikes!
• Significant Changes to the Small Business CGT Concessions: Regulation and Reforms on the Horizon

Tax Issues Affecting Trusts

• Present Entitlement to Trust Income – Aligning Trust and Tax Law
• Trust Vesting - Tax Consequences of Amending the Vesting Date
• The Death Knell for Trust Splitting? The ATO Finally Releases its Views

Tax Challenges Involving Companies

• Getting Value Out of Private Companies
• Restructures of SMEs – Tax Efficiency Benchmarks
• Division 7A: Complexity in Practice

Unit Trust Arrangements

• Unpaid Present Entitlements and Unit Trust Arrangements: The ATO on the Warpath