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Published on 03 May 2001 | Took place at Paradise Wirrina Cove Resort, South Australia , SA

This Convention basis itself around the theme of "Weathering the Reform Storm", and dicusses topics including; CGT Small Business Concessions/Discount; Protecting the Client's Position; Legislative Changes and the Impact on Financial Planning; Winding up Business Structures; R & D for Small and Medium Businesses; Capital Allowances; Social Security Updates; Consolidations; Pension and Estate Strategies; Simplified Tax System, and Plantation Eucalypts and Tax Effective Investments.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Legislative Changes and the Impact on Financial Planning

Author(s):  Kym HARRIS This paper looks at the following topics: Fixed trusts and the CGT cost base problem; Refundable franking credits; Superannuation update; Insurance bonds post tax reform; Financial sector reform - licensing and disclosure proposals; Geared investments and prepayments rules.

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Winding Up Business Structures

Author(s):  Kristian MOLIERE,  Andrew SINCLAIR This paper looks at winding up a business in relation to: Frankable dividends/holding period rules; CGT and disposal dates; Using, not wasting, entity losses on liquidation; GST and stamp duty on distributions/payments; Rights/powers under company constitution or trust deed; Impact of consolidations?

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How is Tax to be Understood by the Courts

Author(s):  Justice D Graham HILL This paper assesses whether there really is a significant and linear change in judicial attitudes to tax law interpretation. Secondly, it analyses just how the courts go about the task of interpreting a taxation law, at least at an appellate level.

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Pension and Estate Strategies

Author(s):  Suzanne MACKENZIE Little thought is generally given to structuring retirement incomes and succession planning. This seminar paper will look at the following issues:
- Allocated v complying pensions or SMSFs
- How to comence a pension (including checklist)
- Pension issues in estate planning
- Unusual death benefit issues

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Plantation Eucalypts and Tax Effective Investments

Author(s):  Neville HILL Topics covered in this seminar paper include:
- Timing
- Cut-off dates
- Product rulings
- non-commerical loss provisions
- Split fee arrangements
- GST - who should register?
- Commerical returns

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Simplified Tax System

Author(s):  Ian SNOOK This seminar paper look at the practical aspects of the Simplified Tax System such as:
- 3 critical elements of the STS
- Entry and Exit rules
- Eligibility requirements - can you do it, should you do it and how you do it?

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What do you do now and what do you do later?

Author(s):  Brenton ELLERY What do you tell your clients now? This seminar paper covers topics including:
- Comparative taxation treatment of companies, partnerships and trusts
- Commercial Issues: asset protection, equity raisings and transferability of interests
- Group structures for business asset, investment and private use assets

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CGT Small Business Concessions / Discount

Author(s):  Chris EVANS Access to the small business relief is a vital tax planning tool for all tax practitioners. This seminar paper will discuss the practical application of these provisions for different business entities, considering:
- Qualifying conditions to access concessions
- Application of the four concessions
- Interaction with the 50% general discount
- New developments

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Protecting the Client's Position

Author(s):  AH (Tony) SLATER Topics covered in this seminar paper include:
- Recognising 'unimplemented' transactions
- Beware of Scheme Merchants
- are the records correct?
- preserving the evidence
- making sure that transactions are properly implemented.

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R & D for Small and Medium Businesses

Author(s):  Terry LEWIS This paper considers which activities enable small and medium businesses to claim concessions for Research and Development, including: The Innovation Statement; Grants v. loans v. tax breaks; What costs to claim; Who qualifies for assistance; Documentation requirements; Government contacts.

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Capital Allowances

Author(s):  Wayne MANNA A new Capital Allowances regime is to commence on 1st July 2001. This paper provides a practical guide to this regime, including: First and second element costs; Holding a depreciated asset; Business establishment and capital raising expenditure; Balancing adjustments - interaction with CGT; Pooling and effective life.

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Social Security Update

Author(s):  Mark MOFFATT From January 1 2002, new legislation which changes the treatement of private trusts and private companies under the income and assets test may result in a significant change in a person's Centrelink entitlement. This paper discusses these issues in relation to: How attribution of the assets of the T&C will be decided; The options available; When to make the change; Late changes to policy/legislation.

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TIA Website Presentation

Author(s):  This paper presents an overview of the TIA website, including: Advantages of the website; How to buy products from the site; Browsing the site, including videos; How to obtain a password and how to research a question; Other sites necessary for a tax professional.

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