About - Recruitment Extra
Recruitment Extra is a high quality monthly trade magazine, published by Thomson Reuters. Recruitment Extra regularly features a blend of industry news and developments, editorial features and individual and business profiles. Each issue includes a high level of participation from business leaders in recruitment companies and corporate organisations.The information provided in recruitment extra is supplied by industry contributors and our own editorial team, covering a plethora of issues such as training and development, management, technology, employment law, recruitment and retention, industry events and people. For more information please visit http://www.recruitmentextra.com.au/
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Changes affecting businesses operating out of trusts
10:51am Tuesday 14 September 2010 - Recruitment Extra Some recruitment agency owners operate their businesses out of discretionary trust structures. Up until recently it was common practice for a trust with taxable net income to make a distribution in favour of a corporate beneficiary, but to leave the amount unpaid (known as an unpaid present entitlement (UPE)). Rather than to distribute the cash out of the trust, these monies were used for working capital or to acquire assets in the trust. Direct URL: http://sites.thomsonreuters.com.au/recruitment-extra/2010/09/14/changes-affecting-businesses-operating-out-of-trusts/ | View Full Article Email Article |
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