$95 Member	$115 Non-Member

A discussion and Q&A session filmed at the National GST Intensive in Sydney on 7 September 2012 - paper and presentation included.

Scott McGill, FTI, Moore Stephens and Heydon Miller, FTI, Fifth Floor Selborne Chambers

This session looks at a number of areas of concern for the property industry.  It explores a range of issues, including:

• Retirement villages
• Partnerships
• Commercial residential
• Student accommodation

$220 Member	$260 Non-Member

3 hours of footage filmed in Perth on 3 August 2012 - paper and presentation included

 Colleen Handy and James Tng of UHY Haines Norton + Kevin Carey, Australian Taxation Office

• The distinction between a resident of Australia and a non-resident
• Residency tests for companies, individuals, trusts and partnerships
• Temporary residence tax concessions
• Practical Issues 

• Basic principles regarding source of income
• Roll of double taxation agreements
• Overseas workers and LAFHA changes
• Practical structuring issues
• GST/FBT

• Trusts
• Shareholders
• Withholding regime entities
• Non-resident withholding tax

• Offshore disclosure
• Portal information
• Info share with overseas agencies
• Current ATO international compliance focus

$95 Member	$115 Non-Member

Filmed in Sydney on 18 May 2012 - paper and presentation included 

 Over a one hour presentation Greg Travers, FTIA, William Buck provides practical guidance on the tax consequences arising for a contractor under the Personal Service Income Provisions (PSI). He also looks at the implications for businesses that engage contractors. The session focuses on:

• When a contractor will be caught by the PSI rules and what that practically means.
• The difference between a PSB and a "business" and how this affects the tax outcomes.
• Are the old "doctor" cases still relevant to different industries?
• Does Part IVA have some residual effect?
• How the classification of contractors impacts on the tax position of businesses.
• ATO and OSR audit activity.

$95 Member	$115 Non-Member

Filmed in Sydney on 17 May 2012 - paper and presentation included

In this presentation Jo-Anne Hotston, FTIA, Tax Bytes provides an overview of the tax, asset protection and commercial issues to consider when choosing a business structure, including:

• When an activity might amount to a mere realisation
• What structure might be used for an owner/builder versus a developer building on someone else's land
• What structure might be used for a number of parties coming together to develop and sell
• Changes in the structure when intentions change.

$180 Member	$200 Non-Member

Two highly popular sessions filmed in March 2012 at the 2012 National Convention + bonus session. Papers and presentations included with the DVD.

• Revenue vs capital more relevant than ever
  Paul Banister, FTIA, Grant Thornton
  This session will explore recent developments in the revenue/capital distinction, with particular reference to:
  
  • Are your gains on revenue or capital account?
  • Are your "trading" losses tax deductible?
  • Outgoings - immediately deductible or accretions to the cost base?
  • What does TD 2011/21 really mean to my clients?
  • What if I get it wrong?  Does a misclassification between revenue and capital necessarily result in a tax shortfall, and will a penalty apply?

• Evolving SME ownership - Don't Drop the Baton
  Peter Godber, FTIA, Grant Thornton
  This session will cover:
  
  • Delivering ownership to key employees
  • Dealing with generation succession
  • Third party sell downs - anything new?
  • Dealing with different shares classes and rights
  • Extracting value with dividend access shares
  • SME debt equity funding issues

• Bonus session - Undoing Client Mistakes
  Daniel Fry, FTIA, Norton & Smailes
  This bonus session will provide an overview of the most recent cases which give hope to advisers, as well as some of the mechanisms available to undo the effect of troublesome documents and actions.

$180 Member	$200 Non-Member

Two highly popular sessions filmed in March 2012 at the 2012 National Convention + bonus session. Papers and presentations included with the DVD.

• Strategic and hot issues surrounding shifting wealth into Super
  Jemma Sanderson, ATIA, Cooper Partners
  This session examines the strategic/hot issues surrounding shifting wealth into superannuation and holding onto it there.

• Estate planning for death is essential
  Allan McPherson, FTIA, McPherson Super Consulting Pty Ltd
  For many clients, superannuation benefits represent a significant portion of their wealth and appropriate estate planning is essential.

• Bonus session - Undoing Client Mistakes 
  Daniel Fry, FTIA, Norton & Smaile
  This session will provide an overview of the most recent cases which give hope to advisers, as well as some of the mechanisms available to undo the effect of troublesome documents and actions.

$180 Member	$200 Non-Member

Two highly popular sessions filmed in March 2012 at the 2012 National Convention + bonus session. Papers and presentations included with the DVD.

• Unpaid present entitlements - current practical implications
  Ian Snook, FTIA, William Buck
  This seminar will attempt to provide practical guidance to tax practitioners on:
  
  • Pros and cons of each option available and when one option may be preferable to another
  • How to perform the necessary calculations, what documentation is required & when payments are to be made
  • Recent ATO pronouncements
  • Structuring 'out of' trusts.

• Effective trust deeds and trustee resolutions
  Peter Slegers, FTIA, Cowell Clarke
  This session will consider:
  
  • The concept of "specific entitlement"
  • The Treasury discussion paper
  • Drafting effective trust distribution resolutions
  • Trust deed provisions required for defining income, effective streaming and expenses allocation
  • Interface of Small Business CGT concessions with streaming measures.

• Bonus session - Structuring Professional Practices
  Andrew Noolan, FTIA, Schurgott Noolan Pty Ltd
  This session will examine:
  
  • Limitations posed by legislation and professional requirements
  • Tax agents services legislation
  • Micro practices and PSI
  • Part IVA and restructuring practices
  • No goodwill restructures.

$95 Member	$115 Non-Member

What happens now?

Presentation and paper by Spyros Kotsopoulos, FTIA, Deloitte Touche Tohmatsu
Filmed 20 May 2011

This session considers TR 2010/3 and Practice Statement PSLA 2010/4 which set out the Commissioner's views when a UPE from an associated trust to a company is considered to be a loan and how the ATO intends to administer the rules.

This session covers:

• The Commissioner's view versus the practitioner's view
• he potential downside of the various options provided for section 3 loans
• Deductibility of interest paid
• What happens if the Commissioner's views are found to be wrong
• What practical actions practitioners should take by 30 June 2011
• Further developments in ATO thinking.

$95 Member	$115 Non-Member

Presented by Scott-Hay Bartlem FTIA, Cooper Grace Ward
Filmed 3 March 2011

Do you have clients aged between 50 and 65 years? What tax strategies have you put in place to optimise your client's retirement wealth?

As a client approaches 50, 55, 60 or even 65 years of age, their working lives and personal lives often undergo change. Similarly, working lives will change to reflect their circumstances.

This practical DVD will assist you with highlighting matters to be aware of as clients approach these key points in their lives.

$295 Member	$345 Non-Member

This is a 6 part series of presentations which introduces new tax practitioners to the Australian taxation system in a practical, easy to follow style. The DVD contains a presentation from the full day introductory seminar 'Tax in Practice' covering the basic core elements of our taxation system for aspiring tax professionals.

1. Foundation of Australian Tax Law
2. Taxation of Individuals
3. Taxation of Entities
4. GST Fundamentals
5. An Introduction to FBT
6. CGT Basics.

Complete six part presentation series.

$190 Member	$240 Non-Member

Are your clients property investors or developers? Would you like a better understanding of the relevant and constantly evolving taxation, structuring and funding issues?

Given the importance that property plays in creating wealth for your clients, you may be interested in the brand new Tax in Property DVD just filmed at the 4th Annual Property Day in Adelaide. This new DVD includes 3 practical presentations and accompanying PowerPoint slides on key issues in relation to investing in property, including tax classification of property, SMSFs borrowing and structuring.

Presentation 1: Tax Classification of Property
Lisa Smith ATIA, KPMG

The nature and classification of property can have a direct impact on the tax implications of dealings in that property. Navigating through the minefield of tax obligations requires consideration of not only the tax rules, but also the nature of the premises.

Presentation 2: SMSFs – Borrowing
Daniel Jenkinson ATIA, DMAW Lawyers

The ATO has taken a position on several controversial matters relating to the new SMSF borrowing rules. This session provides an overview of the ATO’s latest position and considers examples, such as off-the-plan acquisitions; apartments with car parks; and destruction of assets.

Presentation 3: Structuring
Tim Murton FTIA, Deloitte Private
The right structuring considerations are critical before you dive into the next property deal, and can vary significantly between development and longer term investment. This session covers topics including, optimal structures; discretionary trusts; partnerships; joint ventures; SMSF; managing income and gains tax effectively and much more.