The Report Index

T h e R e p o r t

The Report is a newsletter that is issued monthly and outlines the major developments taking place in the accounting and taxation field.

Current Issue: November 2006

Previous issues:

Subject Index:

50% CGT Discount	October 2001
50% Capital Gains Tax (CGT) Discount	September 2001
82.5% Tax on Subsequent Dividends	October 2002
AAT Hears GST Anti-avoidance Case	November 2006
A Chance to Split Entities and Groups	July 2002
A Further Look at Demergers	December 2002
A Higher General Interest Charge for March 2004 Quarter	February 2004
A Note of Caution on Loans from Trusts	June 2002
A Win for NSW Land Taxpayers	April 2003
ABN Application	April 2000
ABN Applications	May 2000
ABN Information Available Online	March 2003
Accelerating Deductions	June 2003
Accountants' Records Accessed	February 2002
Adjusting Input Tax	April 2003
Amendment and Renegotiation of DTAs	March 2002
Amnesty Sought re Family Trust Elections	September 2002
Anti-Avoidance & Dividend Stripping	November 1999
Anti-Avoidance and Interposed Entities who Split Income	July 2001
Applications for Substituted Accounting Periods	June 2002
Apportionment of Investment Advisors Fees	April 2004
ASIC: Annual Returns No Longer Required	September 2003
Assessability of Property Distributions by Companies	September 2003
Assessability of Wages and Salary from Foreign Employment	July 2004
Assessable Income from Sporting Activities	20
Asset Register Ruling	August 2002
'At Call' Loans	July 2003
ATO Compliance Program 2006/07	October 2006
ATO Compliance Targets	December 2002
ATO Compliance Targets 2002/03	February 2003
ATO Decisions On Partnerships No Deduction for Payment of Partnership 'Salary' Excess Partnership 'Salary' Not Assessable If Repaid Partnership to Company: Rollover Relief for Assets Transferred	February 2004
ATO 'Field Visit' Activity	June 2004
ATO Targets Property Schemes	March 2004
Attribution of Personal Services Income	September 2003
Audit Targets	July 2002
Australian Business Numbers	September 1999
ABN - Carrying on an Enterprise	December 1999
ABN - Carrying on an Enterprise	July 2000
Agreements Spanning GST Commencement	May 2000
Barter Exchange Arrangements	September 2006
BAS and IAS Lodgement Extensions	July 2001
BAS Lodgement Extensions	September 2000
BAS News	March 2001
Beneficiary Assessed on Property Development Profit	November 2001
Blackhole expenditure	May 2006
Business Acquisitions - Due Diligence	April 2004
Business Activity Statement (BAS) News	February 2001
BAS Simplification	April 2001
Bicycle Couriers Employees	November 2001
Bonuses Not Deductible Until Paid	October 2001
Building Write-offs	April 2006
Business Buy Sell Agreements	November 2000
Business Costs - 'Blackhole' Expenditure	April 2006
Calls for Changes to Enhance R&D	November 2002
Capital Allowances	November 2003
Capital Allowances	20
Capital Gains Tax	June 2003
Capital Gains Tax	May 2006
Capital Losses: Dividend Rebate Adjustment	May 2003
Capital Works	September 2004
Car Expenses	April 2001
Car Expenses	March 2000
Cars - novated and associate leases	March 2006
Carrying on a Business From Home	November 2006
Casino Denied ‘Rent’ Deduction	March 2002
CGT a Major Focus for ATO in 2004/05	October 2004
CGT and Fixed Trusts	March 2001
CGT and Foreign Residents	August 2006
CGT & Underlying Ownership	September 1999
CGT - Cost Base	August 2005
CGT: Cost-base Adjustment for Capital Works Deductions	July 2004
CGT - Change of Residency Status for Trusts	March 2000
CGT - New Rules	December 1999
CGT Concessions & Trusts	November 1999
CGT Cost Base	April 2006
CGT Cost Base for Expenditure which Increases Value	December 2001
CGT Discount — 12-month Rule	March 2003
CGT - June Indexation Figure	September 1999
CGT: Lease Surrender Payment by Lessee	June 2004
CGT Main Residence Exemption	March 2005
CGT: Main Residence Exemption	February 2005
CGT - Main Residence Exemption	March 2000
CGT on Land Sold Pursuant to a Court Order	February 2005
CGT Reduction Arrangements	March 2003
CGT - Reforms & Trusts	March 2000
CGT Rollovers on Asset Transfers to a Company	March 2004
CGT - September Indexation	December 1999
CGT Small Business Concession	October 2003
CGT Small Business Concessions: Active Asset Test Period	August 2004
CGT - Small Business Relief	February 2000
CGT - Superannuation Funds	June 2000
CGT: No Principle Residence Exemption	July 2003
CGT on Fofeited Deposit	August 2000
CGT Scrip for Scrip Rollover Relief	October 2000
Changes to GST Laws on Property Sales	June 2005
Charities Entitled to Claim Refund for Excess Franking Credits	July 2000
Claim for Self Education Expenses	July 2000
Claiming Input Tax Credit on Corporate Credit Card Statements	October 2006
Commercial Debt Forgiveness	July 2003
Commercial Web Site Expenditure - Tax Deductible?	September 2001
Commission or Gift?	July 2002
Commissioner Loses Part IVA Case	November 2002
Commissioner's Discretion on Logbook Requirements for Car Fringe Benefits	March 2004
Common BAS Mistakes	September 2003
Common Errors in Trust Tax Returns	November 2006
Common FBT Return Errors	July 2006
Common Mistakes in Claiming Rental Property Deductions	August 2006
Commonwealth Grants Assessable	June 2002
Company Losses	August 2004
Compensation for Damage to Depreciable Asset Not Assessable	May 2003
Compensation Payment Assessable as Ordinary Income	November 2006
Compensation Payments	June 2005
Concerns on Amended Personal Services Income Rules	August 2001
Consolidation	June 2003
Consolidations — Clean Slate Rule Review	April 2002
Consolidation Preview	December 2000
Consolidations	August 2002
Consumer Loyalty Points	February 2005
Contributions to Super Fund Denied As Deductions	February 2004
Controlling Interest Superannuation Schemes	April 2001
Court Short on Travel Allowance	September 2001
Commercial Web Sites	June 2000
Company Losses	April 2000
Credit Loans: Tax Reform	November 1999
Death of Family Trust Member	february 2006
Debt/Equity Arrangements	September 2004
Deductibility of Gifts to Clients	July 2004
Deductibility of Legal Fees	June 2005
Deductibility of Travel Expenses	November 2001
Deducting Tax Losses	February 2005
Deduction for Secretarial Costs	December 2000
Deduction for Self Education	February 2002
Deductions Against Personal Services Income	October 2003
Deductions for Tax Penalty Expenses	December 2004
Deduction to Employee Benefit Trust Disallowed	October 2006
Default on Instalment Sales Contracts	April 2004
Deferring Income	June 2003
Deferring income	May 2006
Derivation of Disputed Income	March 2003
Determining Residency Status	December 2004
Double Tax Treaties	February 2002
Director Personally Liable for Unremitted Tax Instalments	September 2001
Directors Fees Deduction	May 2000
Directors' Liability - Unpaid PAYE	August 2003
Discretionary Trust - Ultimate Beneficiary Statement	December 1999
Dismissal Settlement Amount an ETP	September 2003
Distribution of Shares Assessable as Dividend FCT v. CityLink Melbourne Ltd -- Commissioner's Appeal Dismissed	October 2006
Distributions to Certain Entities	April 2004
Dividend and Interest Statement	November 2002
Dividend and Interest Statements	December 2001
Dividend Stripping	June 2002
Division 7A: Questions and Answers	August 2003
Draft Consolidation Rules	February 2001
Drug Trafficking Deduction	September 2000
Duty Free Changes	December 2000
PAYE Employee Definition	October 1999
Payment to Public Servant not a Bona Fide Redundancy	October 2006
E Tags and FBT	March 2001
Employee Benefit Trusts and FBT	April 2006
Employee Share Plans	October 2000
Employee v. Contractor	September 2003
Employer Social Club Contributions	March 2002
Entity Tax Scrapped	April 2001
ETP Not For Redundancy	August 2000
Evidence for Expenses Substantiation	June 2005
Salary Sacrifice Arrangements	April 2003
Excellent Salary Sacrifice Opportunity	March 2002
Exempt Benefits: Loan Arrangements	April 2005
Expanded GST Grouping Provisions	November 2003
False Details on Tax Return	July 2006
Family Trust Elections	March 2003
Family Trust Elections	August 2005
Family trust elections	May 2006
Family Trust Elections and Franking Credits	September 2004
Family Trust Elections of Non-Fixed Trusts	March 2004
Farmer's Claim for Age Pension Denied	July 2003
FBT: 2004 Private Use of Motor Vehicle Other than	June 2004
FBT - Car Parking Threshold	September 2000
FBT and Childcare	October 1999
FBT & Childcare - Meaning of Business Premises	April 2000
FBT and GST	February 2000
FBT and GST	April 2000
FBT & GST	August 2000
FBT Blow for Tax Commissioner	September 2000
Another FBT Blow for Tax Commissioner	November 2000
FBT & Group Certificates	April 2000
FBT Concession Caps	April 2000
FBT Concession Cap	May 2000
FBT GST Fact Sheet	November 2000
FBT - GST Interaction	July 2001
FBT - Knowles Case	April 2000
FBT Rates & Thresholds	July 2001
FBT Rates and Thresholds	September 2006
FCT v. CityLink Melbourne Ltd -- Commissioner's Appeal Dismissed	September 2006
FBT Rates & Thresholds	July 2000
2005/06 Financial Year Updates	August 2005
Financing Arrangements: Input Tax Credits	October 2003
First Home Owners Grant	December 2001
First Home Owners Grant Extended	Februrary 2002
Foreign Rental Income	June 2005
Franking Account Changes	September 2000
Frequent Flyer & Customer Loyalty	August 1999
Future Trust Reform?	September 2001
General Interest Charge	September 2004
General Interest Charge	July 2003
General Interest Charge	March 2003
General Interest Charge: July-Sept 2003	September 2003
Good News for R&D	December 2002
Government Extends Debt/Equity Transitional Period	February 2003
Government's Pre-election Promises	December 2001
Grant Held to Be Assessable Income	February 2005
GST and Contracts, Again!	August 2006
GST Amendments	November 1999
GST & Cars	December 1999
GST and Long-term Contracts	April 2005
GST & Pricing	May 2003
GST and Residential Renovations	March 2006
GST Cash Accounting Turnover Threshold	October 1999
GST: Compulsory Acquisition	February 2005
GST Consequences When Taking Trading Stock for Private Use	February 2003
GST Exemption - Going Concern	December 2002
GST Expenditure Deductibility	October 1999
GST: Exploitation of Second-hand Good Provisions	July 2004
GST in Contracts	September 1999
GST Industry Booklets	November 1999
GST Input Tax Credits	December 2000
GST Margin Scheme	July 2003
GST on Fringe Benefits	October 1999
GST on Property	August 2005
GST on Security Deposits	July 2006
GST on Stamp Duty	December 1999
GST: Recent Cases Contributions to Body Corporate Subject to GST Sale of Land Contract Not Subject to GST Sale of 'Residential Units' Subject to GST	August 2004
GST: Recording Consideration in the Absence of Payment	September 2004
GST Related Expenditure	July 2000
GST: Repairs under Warranty for Non-resident Entities	20
GST Treatment of Land Sold on Instalment Basis	April 2004
GST Treatment of Lease Incentives	February 2003
GST Treatment of Residential Premises	March 2005
GST Treatment of Tax Law Partnerships	October 2004
GST: Vouchers	August 2003
GST Year-end Reviews	September 2002
Guarantor's Interest Payment Held to be Non-deductible	December 2001
High Court Rules Against Split Loans	July 2004
Hire Purchase Depreciation	february 2006
Home Loan Interest Deduction Denied	July 2006
Home Loan Schemes Ruling	April 2002
Home Office Expenses	April 2001
Imputation Credits: Trans-Tasman	October 2000
Increase Allowed to Opening Value of Trading Stock	May 2003
Indemnity Payments	November 1999
Indexed Superannuation Amounts for 2001/02	August 2001
Interest Deductions	February 2001
Interest Deductions	May 2000
Interest Deduction After Business Ceased	August 1999
Interest on Borrowings to Pay Partners’ Personal Income Tax	April 2000
Interest on Compensation Payment Assessable	March 2005
International	May 2006
International Tax	July 2002
Interest Deductibility on Trust Funds Distributed	April 2003
Interest Deductible after Loan Refinanced	June 2002
Interest Deductible Under Split Loan Facility	September 2002
Interest Deduction Disallowed	August 2003
Interest Deductions	September 2000
Interest Not Deductible	August 2002
Interest on Limited Recourse Loans Deductible	November 2001
Interest Not Tax Deductable	June 2001
Interposed Entity Elections	October 2004
Investigation of DIY Super Funds	December 2004
Investment Property Deductions	february 2006
Is Salary Packaging Still Effective?	March 2001
Joint Venture Receipt Taxable as Ordinary Income	April 2005
Joint Ventures for GST	February 2004
Know-How An Asset?	November 2000
Laptops, electronic diaries and PDAs	March 2006
Late Lodgment Penalties	November 2000
Late Penalties Jump	August 2001
Lease Incentive Payment Assessable	September 2002
Lease Incentives Taxable	October 1999
Legal Costs Tax Deductable	August 2001
Legal Expenses - Defamation	December 2001
Legislation Update	March 2001
Line of Credit Facilities - Interest Deductions	April 2000
Linked Bonds	August 1999
Linked Bonds Warning	April 2002
Loans Could Be Equity	July 2002
Lodgement Extension for Large Companies	December 2001
Loan Decision Creates Interest	October 2001
Loans To Directors	October 1999
Lodgment Opportunity for Trust Elections	June 2004
Longer Period for Commissioner to Amend Tax Returns	September 2006
Loss Transfer Notices	October 2000
Losses of Companies Owned by Trusts	August 2000
Lump Sum Payment - Undissected	May 2000
Lump Sum Settlement	December 2000
Main Residence CGT Exemption	July 2006
Main Residence Exemption	December 2002
Maximising deductions	May 2006
Medical Expenses Tax Offset	September 2003
Medicare Levy Surcharge	August 2003
Medicare Levy Surcharge Changes	July 2000
Motor Vehicle Expenses: Interest Deductions	August 2004
Motor Vehicle Kilometre Rates 2002/03	May 2003
Net Asset Value Test - Which Liabilities to be Included?	April 2004
New Debt/Equity Bill	August 2001
New Draft Consolidation Rules	March 2002
New Entity Tax Rules	November 2000
New Penalty — Late Lodgement	July 2002
Nil Assessments	March 2000
Nil Withholding from Certain Reimbursements and Allowances	March 2001
No Business... No Deduction!!	February 2003
No Deductions for EBT Contributions	April 2006
No Deduction for Estimated Warranty Costs	July 2004
No Deduction for Exclusive Right Payments	August 2002
No Deduction for Unsubstantiated Claims	February 2003
No Deductions for Fundraising Dinners	December 2001
No Depreciation for Rental Property Items	March 2003
No FBT on Payments to Directors	March 2001
No Required Holding Period for the Small Shareholder Exemption	March 2004
No Superannuation Increase	May 2001
Non-commercial Loans to Companies	May 2001
Non-commercial Losses and Activities Carried on in Partnership	October 2002
Non-commercial Losses Explained	February 2002
Non-resident Capital Gains	June 2004
Non-resident for Tax Purposes	October 2002
No Revenue Loss on Sale of Land	february 2006
Not Carrying On A Business	April 2002
Other Key Issues	July 2006
Other Key Issues	September 2006
Other key issues	May 2006
Partners' Salaries Not Deductible	October 2002
Partnership Capital Gains	November 2002
Partnership Losses Denied	November 2003
Partnership Non-cash Benefits	February 2005
Partnership Tax Avoidance	August 2002
Partnership Work in Progress	May 2001
Partnerships: Commissioner Loses Part IVA Case	April 2003
PAYG (Pay As You Go)	September 1999
PAYG (Pay As You Go)	August 2000
PAYG and Accounting Periods	September 2000
PAYG Checklist	July 2000
PAYG: Landlord's ABN Requirements
PAYG: Liability to Pay Instalment	December 2004
October 2000
PAYG Withholding Not Required	September 2000
PAYG Concerns	November 1999
PAYG - Taxing of Allowances	June 2000
PAYG Instalment Income	November 2000
Penalties and the New Tax System	December 2000
Penalties for Improper Early Release of Superannuation Benefits	September 2002
Personal Services Income	August 2002
Personal Services Income	November 1999
Personal Services Income	May 2000
Personal Services Income Rules	May 2001
Personal Services Income: PPS Payees Exempt	October 2000
Personal Services	August 2000
Policy manual	March 2006
Prepayment Deductions	June 2000
Prepayment of School Fees	July 2004
Private Company Loans	February 2001
Private Company Loans	October 2000
Private Company Loans	September 1999
Profit From Sale of Development Income	October 2000
Profit-making Intention	May 2001
Property and GST Compliance Audits	October 2002
Property Tax Deductions Targeted	August 2004
Proposed Capital Allowances Rules	February 2001
Purchase Price is Capital	December 2000
PSI Shake-up	October 2001
R&D Claims under Review	December 2004
R&D Developments	March 2001
Ralph Report	November 1999
Ralph Option 2	July 2000
Ralph Option 2 Delayed	September 2000
Ralph Option 2 - Tax Model	May 2000
Ralph Amendments	December 1999
Ralph Report - Stage Two new capital allowance system losses from non-commercial activities crackdown on alienation of personal services income dividend streaming and franking credit trading tax schemes and tax shelters more on losses tighter anti-avoidance provisions rollover relief	February 2000
Reasonable Allowance Limits 2003/04	October 2003
Refund of Excess Franking Credits	July 2001
Registration for GST	December 2002
Reliance on GST Rulings	March 2003
Remission of SIC and GIC	September 2006
Renouncing Trust Interest	October 2001
Rental Losses and Bankruptcy	December 2002
Rental Property Errors	September 2004
Review Loss Transfer Notices	August 2001
Review of International Tax	October 2002
Rollover Relief for STS Partnerships	May 2003
Salary Packages	August 1999
Salary Packaging Opportunities	March 2006
Salary Sacrifice	August 1999
Salary Sacrifice Arrangements	December 2001
Salary Sacrifice Arrangements	July 2001
Sale and Lease-back of Fixtures	May 20001
Sale subject to Anti-avoidance	March 2006
Scheme Promoters Face Civil Penalties	February 2004
School Building Funds	February 2002
Scrip for Scrip Rollover	February 2002
Scrip Loans Alert	April 2002
Self Education Deductible	March 2002
Service Trust Review	September 2002
Service Trusts	20
Service Trusts	October 2006
Service Trusts	August 2005
SGC for Casual Employees	May 2002
Share Capital Tainting Rules	August 2006
Share Ownership at Tax Time	October 2002
Share Splits	May 2000
Share Trading Loss Deduction	October 1999
Share Value Shifting Determination	March 2002
Shareholder Loan Developments Distributable Surplus Benchmark Interest Rate	August 2002
Shareholder Loan Review	July 2002
Shareholder Loan Reviews	November 2002
Shareholder Loans	May 2003
Shareholder Loans: Application of FBT	November 2003
Shorter Review Period: For Loss or Nil Tax Liability	November 2006
Simplified Dividend Imputation	September 2002
Simplified imputation	May 2006
Simplified Tax System	February 2001
Simplified Tax System	December 2000
Small Business: Beware Schemes to Eliminate CGT	August 2003
Small Business CGT Concessions	April 2004
Small Business CGT Concessions	June 2005
Small Business CGT Concessions: Trusts	March 2005
Spouse Secretarial Wages	September 2001
Statute Barred Loans	April 2006
Stolen Drug Money Deductible	October 2002
Strata Titling of Residential Property	November 2002
Streaming of Franking Credits	April 2005
Subdivided Farm Land	June 2004
Superannuation	March 2006
Superannuation	May 2006
Superannuation Contributions Not Deductible	November 2006
Superannuation Simplification Plan	October 2006
2006/2007 Superannuation Thresholds	July 2006
Super Change for Temporary Residents	August 2003
Super Choice Rules Blocked	October 2001
Super Fund Choice	20
Super Investment Rules	October 1999
Super Payments to People Leaving Australia	May 2002
Superannuation Changes	November 2003
Superannuation - Debts not In House Assets	November 2000
Superannuation Fund Investments in New Coles Myer Discount Card Shares	November 2001
Superannuation Guarantee - 'Ordinary Time Earnings'	Februrary 2002
Superannuation - Indexed Amounts 2000/01	July 2000
Superannuation Obligations Accelerated	July 2003
Superannuation Tax Reduction Strategies	October 2004
Supplies of Goods and Delivery Charges	September 2002
Tax & The Internet	March 2000
Tax Changes from 1 July 2000	August 2000
Tax Compliance 2003/04	August 2003
Tax Consequences	20
Tax consolidation	May 2006
Tax Deductible Gifts	March 2005
Tax Effective Investment Scheme	November 2003
Tax Fraud Equals Jail	September 2001
Tax Free Compensation	November 2001
Tax Implications of Government Payments to Industry	August 2006
Tax Losses and Liquidation	December 2002
Tax Losses Deduction Denied	20
Tax Office Appeal Unsuccessful	December 2004
Tax Office Audit Program - Service Trusts	february 2006
Tax Office Focus on Transfer Pricing	March 2002
Tax Office Loses Part IVA Case	July 2003
Tax Office Takes Unusual Step	April 2002
Tax Office to Investigate Cash Economy Industries	April 2005
Tax Office Under Review	April 2002
Tax Office wins Anti-Avoidance Case	July 2001
Tax Planning	September 2000
Tax Planning - Deferring Income	June 2000
Tax Planning - Accelerating Deductions	June 2000
Tax Planning - Capital Gains Tax	June 2000
Tax Planning - Other Issues	June 2003
Tax Planning - Other Issues	June 2000
Tax Rates (Personal) from 1 July 2000	August 2000
Tax Reform Timetable	May 2001
Tax Shelters	November 1999
Tax Treatment of Trusts	June 2002
Tax Value Method	April 2002
Tax Value Method 'Take Two'	September 2001
Tax-effective Investment Scheme	November 2002
Tax-effective Investment Schemes: Budplan	June 2002
Taxation Institute Rejects TVM	June 2002
Taxation of Compensation Receipts	February 2004
Taxation of Discretionary Trusts	February 2003
Taxpayer Challenge Successful	October 2004
Taxpayer Deductions Denied	October 2003
Taxpayer wins Anti-avoidance Appeal	September 2004
Taxpayer Wins on Interest	July 2002
Taxpayer's Redundancy not Bona Fide	October 2004
Thin Capitalisation Reform	April 2001
Trading Stock Decision	March 2002
Transfer of Assets between Trusts	August 2005
Transitional Reasonable Benefit Limits (RBLs)	July 2001
Transition to Retirement Pensions	July 2006
Travel Between Work	March 2001
Travel Deductions: Cents per Kilometre	April 2005
Trust Benficiaries' PAYG Instalment Income	October 2000
Trust Cloning - Potential Exception to CGT Events E1 and E2	August 2006
Trust distributions	May 2006
Trust Distributions and Capital Gains	March 2004
Trust Loans	September 2002
Trust Loans: Beware	May 2000
Trust Loss Deductions Denied	September 2004
Trust Loss Rules	July 2004
Trust Losses - Unit Trusts	September 1999
Trust Resettlements	September 1999
Trust to Company Rollover	August 2002
Trustee an Employee	November 1999
Trustee Liable on Invalid Distributions	April 2001
Trusts - Closely Held Trust Rules to be Amended	March 2000
Trusts and CGT	May 2001
TVM Future Still Unclear	February 2002
Ultimate Beneficiary Statements	November 2001
Ultimate Beneficiary (UB) Statements	Ferbruary 2001
Unfranked Dividend Rebate 12-month Rule	April 2002
Uniform Capital Allowances - New Rules	July 2001
Unit Trust Rollover	November 2001
Unpaid Group Tax & PPS Amounts	November 2000
Valuing Trading Stock in Retail and Wholesale Industries	November 2006
Value Shifting Throught Debt Forgiveness	March 2000
Want to Claim a Loss Made by a Trust?	October 2002
Warning on Private Company Loans	September 2001
Who Can Consolidate for Tax	April 2003
Who's Watching the Tax Office?	November 2002
Win-win with Employee Shares	June 2002
Withholding Tax Where No ABN is Quoted	July 2002
Work Related Expenses	August 2002
Year End Tax Planning Deferring Income Maximising Deductions Capital Gains Tax Tax Consolidation Trust Distributions Family Trust Elections Simplified Imputation Other Issues International	May 2004
Year End Tax Planning Deferring Income Maximising Deductions Capital Gains Tax Tax Consolidation International Tax Trust Distributions Family Trust Elections Simplified Imputation Other Issues	May 2004
Year End Tax Planning Deffering Income Accelerating Deductions Capital Gains Tax Other Issues	May 2002
Year End Tax Planning	June 2001
Year-end Tax Planning	May 2006

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