341 | Resident Director
A resident director usually fulfills just one specific role. And that is to meet the ASIC requirement that one director of a private Australian company must reside in Australia.
Posts
304 | Structure Property Development
How should you structure property development?
267 | Share Buyback
Any company can do a share buyback. The question is just whether it should. Here is Emily Pritchard of ACIS with more.
247 | Bucket or Holding Company
Bucket company to the side or interposed holding company? Here is Geoff Stein of Brown Wright Stein Lawyers with some insights.
97 | Trust Income Streaming
Trust income streaming is an important feature of non-fixed trusts. Here is Paul Mackenroth of Cleary Hoare with the details.
78 | CGT Rollover
A CGT rollover might be a great option when you can't get your hands onto a small business CGT concession. Here is Adrian Bailey of Cleary Hoare with the details.
74 | Small Business CGT Concessions
The small business CGT concessions are one of the most generous tax concessions in Australia. Adrian Bailey of Cleary Hoare will guide you through the details.
71 | New Basic Conditions When Selling Shares or Units
The basic conditions for small business CGT concessions have tightened. Adrian Bailey of Cleary Hoare will walk you through the changes.
67 | How to Exit
How do you exit our practice? What do most practitioners do? We asked Steven Fine of Growth Focus to walk us through the options you have.
50 | Div 7A Loans
Div 7A loans are tricky but there are ways out. As Peter Adams of Augmentors in Sydney will tell you.
49 | Earnout Arrangements
Most professional practices sell with an earnout arrangement. Patrick Huang of Argyle Lawyers will tell you how to treat these for tax purposes.
48 | How To Buy an Accounting Practice
At the very start it sounds easy. You just go and buy what you need. But it isn't easy. Steven Fine of Growth Focus will walk you through the process.
44 | Offshoring to the Philippines
Offshoring has a negative connotation. But it doesn't have to be this way. Mike O'Hagan of Mike's Buiness Tours will show you the options you have.
43 | Top 10 Mistakes When Selling an Accounting Practice
You probably will only ever sell your practice once. So no practice runs. Steven Fine of Growth Focus will show you the top 10 mistakes sellers make.
42 | Legal Issues When Buying or Selling a Business
Buying or selling a business? Common pitfalls are not rocket science but easily overlooked. Patrick Huang of Argyle Lawyers will guide you around these.
38 | How To Sell My Accounting Practice
If you want to sell your accounting practice, do you know how? Steven Fine of Growth Focus runs you through the process with valuable advice on the way.
35 | Improving the Small Business CGT Concessions ED
"Improving the Small Business CGT Concessions" is the title of a new exposure draft. Patrick Huang of Argyle Lawyers will walk you through the details.
32 | Debt or Equity
Is it debt or equity? Scott Treatt of Pitcher Partners will walk you through Div 974 that governs the classification of debt and equity.
26 | Offshore Tax Havens
How do you set up shop in an offshore tax haven? Ben Sewell of Sewell & Kettle shows you what it takes and a few more things along the way.
8 | The Story Behind the Bywater Case
We have all heard of Bywater, but what actually happened? How was it set up? And how did the ATO find out about it? Here is Robert Campbell of McLeod Campbell & Associates with more.
6 | Australia’s Tax Residency Rules are Broken
Something as fundamental as tax residency should result in a clear answer. But it doesn't. Too hard as Clint Harding of Arnold Block Leibler will argue.
5 | Tax Residency of Individuals & Companies
Tax residency is the gateway to the Australian taxation system. Robert Campbell of McLeod Campbell will walk you the ground rules around residency.
Articles
74 | Passively Held Assets
Passively held assets can still qualify for the small business CGT concession. They may if used in the business of a related entity.
69 | UPE in the Maximum Net Asset Value Test
How do you treat a UPE in the maximum net asset value test? Do you include it? And if yes for which entity?
68 | The 4 Small Business CGT Concessions
The 4 small business CGT concessions are a huge tax concession. They can save our clients a lot of tax, hence money. They can change a life.
67 | Active Asset Test
The active asset test is an important part of the basic conditions to qualify for the small business CGT concessions.
66 | Subdiv 152-E
The rollover relief in subdiv 152-E is often overlooked. After all, it isn't an exemption but only a rollover. But 152-E deserves more attention.
65 | Subdiv 122-B
Subdiv 122-B is the equivalent to Subdiv 122-A. 122-B provides rollover relief when changing from a partnership to a company.
64 | Subdiv 122- A
Subdiv 122-A ITAA97 is about changing a business from a sole trader or trust to a company.
63 | Div 7A Basics
Div 7a is one of the most common issues we run into when working with private companies. How does Div 7A actually work?
62 | 15-Year Exemption
The small business 15-year exemption is the most generous of the four small business CGT concessions.
61 | Structuring Business and Wealth
When structuring business and wealth, tax is just one part of the equation. It is a balancing act of many objectives. And a question of priorities.
59 | CGT Concession Stakeholder
The concept of a CGT concession stakeholder is fundamental to claiming a small business CGT concession involving a company or trust.
42 | Are Unit Trusts Fixed
A unit trust is a very common feature in Australia. Most widely held trusts are unit trusts. But when are unit trusts fixed trusts and when not?
Tax Talks
Tax Talks is Australia’s tax news podcast for tax professionals. Informative, entertaining and free.
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