Inter-Entity Loans and Forgiveness - August 2023 (3 Hours of CPD) 3 Hours CPD Employee for SG purposes –

Employee for SG purposes – ATO’s Decision Impact Statements on recent cases

GST is an extremely vital component of the Australian tax system

Cost base uplift denied by rollover relief

Join us as Peter Johnson looks at all of the latest news and changes to the superannuation sector over the past six months

Maximising allowable deductions for both business and non-business taxpayers

Inter-Entity Loans and Forgiveness - August 2023 (3 Hours of CPD) 3 Hours CPD Employee for SG purposes –Sometimes we have loans between our different entities and sometimes we want to forgive them. Prima facie that is a capital gain to one entity and a capital loss to the other. But of course there are integrity measures around entities that we must adhere to. In addition, the ATO has recently issued a Taxation Determination TD2022 1 they appeared to do a complete backflip from their interpretations detailed in their draft determination TD2019 D9. That