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Notes Online Home 2016 Tax Schools Day 2 Other developments for business in 2016
In this chapter of the notes we outline further developments for business in 2016
These updates are examined under the following broad headings:
- Major ‘shake up’ to the rules for SMSFs acquiring assets using borrowings
- Amended guidelines confirm audit assault on professional practises
- Contractor not considered an employee for SGC purposes – Finally some good news
- Government releases major ‘shake up’ to the CGT treatment of earn-out rights
- Recent decisions ‘paves the way’ for issuing dividend access shares and claiming CGT concessions
- New ruling ‘spells trouble’ for unpaid distributions to ‘bucket companies’