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33rd South Australian State Convention

Published on 30 Apr 1998 | Took place at Paradise Wirrina Cove Resort, SA

Topics covered include: interest deductibility; Part IVA; the arm's length test; primary production investments; superannuation; eucalypt plantation investment; and the alienation of income

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Individual sessions

Interest deductibility

Author(s):  Des MALONEY Topics covered include:
- when deductible
- new businesses
- characterisation
- apportionment of interest

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The commercial side of the Internet

Author(s):  Christine CUMBERFORD Topics covered include:
- researching tax on the internet
- electronic commerece
- doing business online
- establishing Internet access in the tax practice

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Part IVA - Q & A

Author(s):  Des MALONEY,  Greg MAY,  Alice MCCLEARY,  Terry MURPHY Topics covered include:
- Part IVA and discretionary trusts
- independent contractors
- getting round s160ZZS
- generating capital losses
- using franking to maximise after tax income

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Small Business rollover and excemption

Author(s):  Tim SANDOW Topics covered include:
- scope of legislation including sale of shares
- limitations
- active asset rules
- how to structure to maximise benefit
- tax planning opportunities

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The Arm's Length Test

Author(s):  Terry MURPHY Topics covered include: the difference between arms length relationships and arms length; does the price determine the relationship or does the relationship determine the price; and armless arrangements.

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Primary Production Investments

Author(s):  John RAWSON This session will briefly consider the range of primary production investments and investment products commonly made available and will address common concerns such as: specific tax concessions; structures used; carrying on a business of primary production; CGT consequences.

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The Reform Proposal for Taxation of Trusts

Author(s):  Ken SCHURGOTT Topics covered include:
- the need for reform
- The Commissioner's CEDA remarks
- the changes so far
- the 1997 Budget Reform Paper
- practical problems of changing the taxing basis

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DIY Superannuation

Author(s):  Alex WONG Everyone either has, or has a client who has, a self managed super fund. It is critical to keep up to date with the latest tax issues in relation to superannuation generally and DIY funds particularly.

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Eucalypt Plantation Investment

Author(s):  Neville HILL Topics covered include:
- what plantations are and why they are profitable
- client security
- State and Federal Governments' role
- year end client opportunities

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Alienation of Income - The Conflicting Views

Author(s):  Michael FOX This session will provide the practitioners experience of the ATO's Alienation of Personal Services Income Project.

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Offshore Investment

Author(s):  Con TRAGAKIS This session will examine the common issues raised by accountants associated with offshore investment. Topics covered include appropriate structuring of investments and consequences of structure adopted on effective tax rate on investment income.

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Superannuation - choice of fund

Author(s):  Suzanne MACKENZIE The new 'choice of fund' rules will apply to you and your clients from 1 July 1998, will you be ready?
Topics covered include:
- What are the new rules?
- are all employees caught?
- federal v state employees
- employer liability - how to avoid it

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Warrents - Maximising Gains / Minimising Losses

Author(s):  Guy COLLISON Topics covered include:
- what are Warrents?
- how are they priced?
- what are the different types of Warrents?
- why use Warrents over shares and options?
- the tax treatments of Warrents
- role of Warrents in super funds

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Section 108 - the new Regime

Author(s):  Arlene MACDONALD,  Malcolm WRIGHT Topics covered include:
- what do the amended provisions do?
- what are commercial loans?
- the do's and don'ts
- old/new loans
- trust distributions to corporate beneficiaries
- what is the status of genuine loans to non arm's length entities?
- is there a more appropriate structure?

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