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B1 Eastern Solicitors Law Association Tuesday 12 July 2016 By Chris Wallis Greens List.

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Presentation on theme: "B1 Eastern Solicitors Law Association Tuesday 12 July 2016 By Chris Wallis Greens List."— Presentation transcript:

1 B1 Eastern Solicitors Law Association Tuesday 12 July 2016 By Chris Wallis Greens List

2 What is a small business entity? s.328-110 B2  T ABC Pty Ltd The No.1 Trust  T The No. 2 Trust DEF Pty Ltd Current Year Business

3 Who is an affiliate of Blue? s. 328- 130 B3  ABC Pty Ltd Business  ABC Pty Ltd Business  ABC Pty Ltd T The No.1 Trust

4 Who is an affiliate of Red? s. 328-130 B4  ABC Pty Ltd Business  ABC Pty Ltd Business  ABC Pty Ltd T The No.1 Trust

5 Who is an affiliate of Blue? s. 328-130 B5  Business   ABC Pty Ltd T The No.1 Trust T The No.1 Trust T The No.1 Trust

6 Who is an affiliate of Red? s. 328-130 B6  Business   ABC Pty Ltd T The No.1 Trust T The No.1 Trust T The No.1 Trust

7 Who is an affiliate of Blue? s. 328-130 B7  T ABC Pty Ltd The No.1 Trust  T The No. 2 Trust DEF Pty Ltd Business

8 Who is an affiliate of Red? s. 328-130 B8  T ABC Pty Ltd The No.1 Trust  T The No. 2 Trust DEF Pty Ltd Business

9 Connected with? 3 tests in one B9 The first entity OR The first entity’s affiliates OR The first entity AND The first entity’s affiliates

10 Who is connected with Blue? s. 328-130 B10  T ABC Pty Ltd The No.1 Trust  ABC Pty Ltd

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