The income tax considerations faced by junior explorers podcast Add to cart

29 Feb 2012

Source: WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

Presented at: My Client: The Junior Explorer

This podcast covers:

• general considerations
• offshore expansion.

Real estate market update - 2011 review & outlook podcast Add to cart

27 Feb 2012

Source: WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

Presented at: WA Property Day

This podcast covers:

• state of play - 2011 in review
• markets drivers and influences
• REIWA’s outlook for 2012.

Transfer duty and property podcast Add to cart

27 Feb 2012

Source: WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

Presented at: WA Property Day

This podcast covers:

• imposition of transfer duty - Basic concepts
• lodgement and payment of duty rules
• imposition of transfer duty - Aggregation rule
• landholder duty.

SMSF and property podcast Add to cart

27 Feb 2012

Source: WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

Presented at: WA Property Day

This podcast covers:

• limited recourse borrowing arrangements
• pre 99 geared unit trusts
• other gearing options.

GST and property podcast Add to cart

27 Feb 2012

Source: WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

Presented at: WA Property Day

This podcast covers:

• residential pemises v new residential premises
• margin scheme - general
• time of supply issues.

The professional acting as an executor and trustee - From date of grant podcast Add to cart

16 Feb 2012

Source: WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

Presented at: A Position of Trust

This podcast covers:

• collection of assets - Generally
• opening the estate bank account
• payment of debts
• payment of legacies
• passing of accounts
• legal costs
• income tax.

Please note this podcast has a lot of background noise but the speaker can be heard.

The professional acting as an executor and trustee - From date of death to date of grant podcast Add to cart

16 Feb 2012

Source: WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

Presented at: A Position of Trust

This podcast covers:

• the executor
• the executor's position immediately post-death
• pre-grant actions
• urgent grants
• the application for a grant of probate
• grant of probate
• collection of assets.

Please note that this podcast has a lot of background noise but the speaker can be heard.

Tax updates podcast Add to cart

27 Sep 2011

Source: TASMANIAN DIVISION, THE TAX INSTITUTE

Presented at: Bi-Monthly Tax Updates 2011

Part of the Bi-monthly series, this podcast covers tax updates and offers taxation practitioners throughout Tasmania a practical guide to recent changes and how they affect you and your clients with an emphasis on how changes apply in a Tasmanian context.

Tax updates podcast Add to cart

27 Sep 2011

Source: TASMANIAN DIVISION, THE TAX INSTITUTE

Presented at: Bi-Monthly Tax Updates 2011

The bi-monthly tax updates offer taxation practitioners throughout Tasmania a practical guide to recent changes and how they affect you and your clients. Each session will be an overview of the previous Hall & Wilcox notes, followed by in-depth analysis of the issues that really matter, whilst maintaining a strong focus on how changes will apply in a Tasmanian context.

Note: This recording has many distracting sounds (clicks, pops etc) throughout due to a technical recording issue. The speaker can, however, be fairly easily understood.

Australia’s anti-deferral regime podcast Add to cart

25 Jul 2011

Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This session addresses practical issues arising from the ongoing reform of Australia's anti-deferral regime including:

• state of play and consultation process
• critical threshold issues including:
  • what is control?
  • active business exemption
  • participation interest
• what is outstanding?