$295 Member	$345 Non-Member

Presented by Jemma Sanderson, ATIA
Filmed in Sydney on 4 April 2012

Are you are a tax practitioners or financial planner advising superannuation fund trustees and fund members? This DVD contains 4 hours of video footage from the recent Superannuation Roadshow and provides review of key principles and an update on the practical implications of developments in the area.

A comprehensive reference paper is provided, along with the presenter's powerpoint slides, case studies and solutions.

To hear the latest superannuation news, rulings and ATO updates, find out new strategies, opportunities and issues to consider and to work through case studies and practical examples, purchase your copy of this DVD.

$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

Filmed 8 September 2011 at the National GST Intensive, Melbourne

Presentation 1 by Matthew Cridland, FTIA, KPMG and Karl Wood, FTIA

This presentation focuses on current GST and real property developments, including:

• Change of use adjustments (Div 129 adjustments) for new residential premises
• Issues associated with long-term leases
• The amendments to the definition of “new residential premises” in light of the Gloxinia decision
• Determining when premises are commercial residential premises
• Margin scheme refunds (s 105-65 issues).

Presentation 2 by The Hon. Justice Edmonds, FTIA, Federal Court of Australia

This presentation provides a judicial assessment of the performance of GST as an instrument of tax reform.

• Covering an assessment of the first decease: Equity, Efficiency, Simplicity
• Areas for further reform in the face of judicial interpretation of the statute.

$95 Member	$115 Non-Member

Filmed 9 September 2011 at the National GST Intensive, Melbourne

Presentation 1 by Kevin O'Rourke of PWC
This presentation looks at two key areas; the changed attitude of the Commissioner in respect to paying GST refunds, and the litigation following that change, as follows:

• Five years ago, the Commissioner regularly paid refunds in respect of overpaid GST. That happy situation has changed dramatically. This presentation asks why. 
• In addition, this presentation goes on to look at a timetable of events leading up to the amendment of section 105-55 introduced to provide a four year time limit on claiming refunds in all circumstances and not purely based on an arbitrary criterion, such as, whether they happened to have a positive net amount in the relevant tax period.

The restrictive approach taken by the Commissioner in paying refunds has inevitably resulted in litigation, which is continuing. The current state of play is discussed in this presentation, together with a brief discussion on what it means for taxpayers.

Presentation 2 by The Hon. Justice Edmonds, FTIA, Federal Court of Australia

This presentation provides a judicial assessment of the performance of GST as an instrument of tax reform.

• Covering an assessment of the first decease: Equity, Efficiency, Simplicity
• Areas for further reform in the face of judicial interpretation of the statute.

$95 Member	$115 Non-Member

Presentation and Paper by Prof Graeme Cooper, FTIA
Filmed 20 May, 2011

Part IVA seems to have been constantly before the courts over the last two years. This session brings some sense to the output of the courts including:

• The significant issues in the recent plethora of Part IVA cases
• Responsibilities for creating the counterfactual
• Challenging unattractive counterfactuals
• Handling multiple alternatives
• The relationship between the scheme and the counterfactual
• The 'do nothing' option
• Treasury’s 2010 proposals.

$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

Presented by Jemma Sanderson, ATIA
Filmed in Sydney on 6 April 2011

Do you advise superannuation fund trustees and fund members? This DVD contains 4 hours of video footage from the recent Superannuation Roadshow providing an update of the practical implications of developments in the area of SMSFs.

Synched to slides and accompanied by a detailed paper, the key topic areas covered in this seminar are:

• recent superannuation news, rulings and ATO updates;
• where are we at with Henry, Cooper, Ripoll and other reviews in progress?
• new borrowing legislation;
• contributions to superannuation;
• managing excess contributions;
• investments in superannuation; and
• worked example of tax note disclosure.

$95 Member	$115 Non-Member

Presented by Tony Slater QC, FTIA
Filmed 3 March 2011

The decision in Bamford settled some issues and left others open. This presentation looked at the open issues and at whether the time has come to revisit the whole basis on which tax is levied on trust income. It invited consideration of the issues at both a technical and policy level.

The presentation is accompanied by Tony Slater's paper valued at $68.

$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.