Videos

Video on Demand is a convenient way to view a CPD seminar presentation after an event via our video streaming service for as little as $80* per video. 

Want to get started?

  • Browse through our recently filmed CPD seminars below which are available to view online.
  • Interested in a video? Select and pay through our online shop to receive immediate viewing access.
  • You can watch your video via our streaming video service at taxinstitute.com.au as many times as you like for up to six months.

Technical Requirements

To access videos you need:

  • A desktop computer**, phone or tablet (Windows, Apple and Android supported) with audio support
  • The most recent version of your web browser (Chrome, Internet Explorer, or Safari preferred)
  • Internet access that allows you to play videos. 

* Member price

** If prompted, you may need to install the free Adobe Flash player.

  •    Cutting edge estate planning techniques video Add to cart

    21 May 2015

    Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

    Presented at: NSW 8th Annual Tax Forum

    This video is a filmed session from the NSW 8th Annual Tax Forum, powerpoint slides are incorporated with the presentation.

    This video discussed tools, tips and new techniques practitioners are utilising to help families achieve their succession planning objectives including:

    • family constitutions/deed of family arrangements - what they are, what they cover and how to make them work well
    • how do they help address family law and asset protection issues?
    • what to look out for when reviewing family group structures
    • interlocking wills and testamentary trusts
    • dealing with control and ongoing business management.

  •    Now you see them, now you don’t - Borrowings in SMSFs video Add to cart

    21 May 2015

    Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

    Presented at: NSW 8th Annual Tax Forum

    This video is a filmed session from the NSW 8th Annual Tax Forum, powerpoint slides are incorporated with the presentation. This video covers:

    • the changes to the interpretation of the limited recourse borrowing rules
    • stamping of custodian/security trust deeds under Duties Act 1997 (NSW)
    • duty and tax considerations on the transfer of property from custodian to the SMSF trustee on repayment of the loan
    • restructuring or rectifying poorly implemented property acquisitions using SMSF
    • tips and traps regarding investment rules, ensuring income is taxed concessionally and the impact of other taxes and charges.

  •    Trusts and asset protection - Myth or fact? video Add to cart

    21 May 2015

    Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

    Presented at: NSW 8th Annual Tax Forum

    This video is a filmed session from the NSW 8th Annual Tax Forum, powerpoint slides are incorporated with the presentation.

    This video covers:

    • trust basics
    • the advantages and disadvantages of corporate trustees
    • relationship breakdown
    • inheritance claims
    • bankruptcy
    • tax debts.

  •    Proving residency - Harder than you think? video Add to cart

    21 May 2015

    Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

    Presented at: NSW 8th Annual Tax Forum

    This video is a filmed session from the NSW 8th Annual Tax Forum, powerpoint slides are incorporated with the presentation.

    This video covers:

    • the distinction between a resident of Australia and a non-resident with particular reference to cases in the last few years
    • residence test for companies, individuals, trusts, self managed superannuation funds and partnerships. What has changed?
    • residence test in double tax agreements
    • non-residents and attribution
    • calculating the 50% CGT discount for non-residents.

  •    Practical Management of Division 7A video Add to cart

    18 Mar 2015

    Source: NATIONAL DIVISION, THE TAX INSTITUTE

    This video is a filmed session from the 30th National Tax Convention, powerpoint slides are incorporated with the presentation.

    This video covers The Board of Taxation’s second discussion paper on the post-implementation review of Div 7A.

    This session considered:

    • how the proposed reforms may operate to assist businesses
    • how to best manage the existing web of loans, UPEs and investment agreements facing privately owned groups
    • how to best manage accumulating annual Div 7A payments under section 109N and PSLA 2010/4
    • the difficulty in managing interest deductibility with cascading loans through chains of entities
    • cash flow implications of the Board of Taxation’s proposed “tick the box” approach and the simpler single complying loan framework.

  •    Vesting Trust Deeds video Add to cart

    18 Mar 2015

    Source: NATIONAL DIVISION, THE TAX INSTITUTE

    This video is a filmed session from the 30th National Tax Convention, powerpoint slides are incorporated with the presentation.

    This video considers the practical and taxation issues arising on the vesting of trust estates including:

    • the process involved in voluntarily vesting a trust deed, nominating a termination date, distributing all income and trust assets, and addressing the trustee’s right of indemnity and any claims for remuneration
    • the ability to extend the vesting date (and the recent decision in Re Arthur Brady Family Trust [2014] QSC 244)
    • considering the issues regarding ‘absolute entitlement’ and the appropriate CGT event upon termination of the trust estate (for both discretionary and unit trusts)
    • tax implications and rectification of defective distributions.

  •    Tax-Effective Extraction of Retained Earnings video Add to cart

    18 Mar 2015

    Source: NATIONAL DIVISION, THE TAX INSTITUTE

    This video is a filmed session from the 30th National Tax Convention, powerpoint slides are incorporated with the presentation.

    This video covers case studies to demonstrate how to extract retained earnings in a tax effective way.

    Worked examples covered were:

    • changes impacting the top up tax rate: NDIS, debt levy, corporate tax rate reduction
    • franking credit refunds through SMSF shareholders – dead in the water?
    • utilisation of Division 7A secured and unsecured loans
    • share cancellations, reductions and buy-backs
    • dividend access shares, dividend streaming, dividend stripping and value shifting
    • capital payments anti-avoidance provisions: sections 45A and 45B
    • issues regarding pre-CGT assets and shares
    • dealing with capital losses.

  •    Small Business CGT Concessions: Case Studies video Add to cart

    18 Mar 2015

    Source: NATIONAL DIVISION, THE TAX INSTITUTE

    This video is a filmed session from the 30th National Tax Convention, powerpoint slides are incorporated with the presentation.

    This video shows case studies based on real life transactions in the SME space. It is aimed at practitioners who have a good understanding of the basic small business CGT concessions.

    The case studies covered:

    • how to access the concessions when a trust/company sells CGT assets
    • how to access the concessions at the investor level
    • extracting the concessions from an entity.