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Published on 18 Oct 2002 | Took place at Swan Inn, Swansea, TAS

This annual convention dicusses issues ranging from consolidations, small business CGT concessions and trusts to an examination of professional negligence.

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

Individual sessions

The new imputation rules

Author(s):  Stephen CARPENTER This seminar paper discusses: the imputation changes and how has franking been simplified, implications of simplified imputation for dividend policies/strategies, anti-streaming rules, valuing the benefit of franked dividends for shareholders in light of recent legislation developments, returning funds to shareholders and maximising shareholder value, maximum franking percentage - the benchmark rule and the 20% variation rule.

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Consolidation - implications for SME's

Author(s):  Mark NORTHEAST This seminar paper discusses topics including: what do my SME clients need to know, who are my relevant SME clients, should my clients consolidate - the pros and cons and timing, what's the process from here, action plans and checklist for implementation.

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Professional negligence

Author(s):  Gino DAL PONT This seminar paper discusses what negligence is considered and tips for avoiding it, what professional indemnity insurance does cover and what it doesn't, what the process is when a claim is made and how a claim in calculated.

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Practical difficulties of trusts

Author(s):  Ron JORGENSEN This seminar paper reviews Division 6 issues concerning distribution of trust income not reflecting the existence of CGT, dealing with significant differences between a trusts accounting income and taxable income, the inability to stream types of income and potential traps widely unknown or disregarded, Quantum v Proportionate approach and recent case law.

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Voluntary and involuntary tax litigation and penalties

Author(s):  Chris WALLIS This seminar paper covers amending an objection, late objections, assessing the evidence, the benefits and consequences of objecting, test cases, prosecutions of taxpayers and professionals.

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Small business CGT concessions - case studies

Author(s):  Mark PIZZACALLA This seminar paper discusses the controlling individual and CGT concession stakeholder test, analysis of the maximum net asset value test and the connected entities rule, the application of the rules to a chain of entities within a group and structuring for the concessions.

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General tax update

Author(s):  Michael PARKER The object of this paper is to provide a brief discussion of various cases, rulings, announcements and legislation that have been released during the last 12 months. We have attempted to highlight some of the topics which we believe are of particular significance to practitioners in the SME market.

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Debt and equity, value-shifting and de-merger rules

Author(s):  Michael HINE This seminar discusses debt and equity, value shifting and demerger rules in relation to their potential application from corporate group down to the surburban practitioner.

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