Archived publications
2004
Please contact Norma Binding at Rigby Cooke for more information about Publication
items
T 03 9321 7852
E nbinding@rigbycooke.com.au
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16 Nov 04
Superannuation Update
By the Rigby Cooke Tax and Superannuation Team
In this Update:
- When should a superannuation fund hold shares in a private company?
- Recontribution strategies – some certainty provided at last
- Child Allocated Pensions – too good to be true!
- Choice of superannuation fund – what will it mean to you?
- Defined Benefit Pensions – still in limbo
8 Nov 04
Tax Update
By the Rigby Cooke Tax Team
This Tax Update discusses recent changes to the deductibility of interest; for example, the High Court case of Hart in relation to split loan accounts, the deductibility of interest in a tax consolidated environment, as well as TR 2004/4, concerning the deductibility of interest prior to and after cessation of income earning activities.
In addition, we look at:
- the ATO’s procedures for lodging family trust elections and interposed entity elections, and the accompanying declaration forms in accordance with PS LA 2004/1
- expiration of the time limit to claim GST refunds for the September 2000 quarter
- extension of the transitional period for related party at call loans under the debt-equity rules and the provision of a carve-out for small businesses
- the deductibility of consolidation valuation expenses
