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Now available: Videos On Demand

The 2016 National Convention Video Bundle brings 6 tax experts covering topical issues, timely guidance and strong technical content directly to your office or boardroom. 9 CPD hours

Bonus videos include:

  • Digital and Technological Disruptors to Your Business – How to Prepare For and Manage Them, Peter Williams, Deloitte
  • Tax Issues for Digital Business, Joanne Dunne, CTA, Minter Ellison
  • Australian Taxation Office Round Table, Andrew Mills, CTA (Life), Australian Taxation Office; Kirsten Fish, CTA, Australian Taxation Office; Gordon Cooper, AM, CTA (Life), Cooper & Co; Cameron Rider, FI, PwC

Each video includes the synced PowerPoint slides.

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Purchase single sessions or purchase the bundle and
save 20%

$475.20 - Member
$580.80 - Non-member

Presentations

5 minute preview

SMSF Real Property Investments

By Chris Balalovski, CTA, Perpetual Private Wealth

Presented by Rob Warnock, CTA, Bernie O’Sullivan Lawyers

The ATO is increasing activity in the review and audit of CGT small business concession claims. This session will consider the continuing challenges around managing the $6 million net asset threshold including a review of recent cases and issues arising in practice, such as:

  • Connected entities, control and the Gutteridge and De Vuba cases
  • Liabilities and the Bell and Byrne Hotel cases
  • The blurred lines around assets with a partial private use
  • Valuation issues and the ATO’s view – Syttadel
  • Assets and the Breakwell case
  • CGT exempt amounts.
Individual video

$99 - Member

$121 - Non-member

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5 minute preview

CGT Small Business Concessions - Selected Practical Issues

Presented by Rob Warnock, CTA, Bernie O’Sullivan Lawyers

The ATO is increasing activity in the review and audit of CGT small business concession claims. This session will consider the continuing challenges around managing the $6 million net asset threshold including a review of recent cases and issues arising in practice, such as:

  • Connected entities, control and the Gutteridge and De Vuba cases
  • Liabilities and the Bell and Byrne Hotel cases
  • The blurred lines around assets with a partial private use
  • Valuation issues and the ATO’s view – Syttadel
  • Assets and the Breakwell case
  • CGT exempt amounts.
Individual video

$99 - Member

$121 - Non-member

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5 minute preview

CGT Rollover – An SME’s Perspective

Presented by Stuart Glasgow, CTA, Mutual Trust

With trusts becoming more complex to administer and the ATO’s position on UPEs being subject to Div 7A, more and more taxpayers are reviewing their structures with the view to restructuring their activities into corporate vehicles without triggering capital gains tax or income tax consequences. This practical session will examine some of the more common CGT rollovers utlised by SME taxpayers when restructuring their affairs. The session will be case study/example based and will involve looking at the following rollovers:

  • Division 122-A and B
  • Division 124-N
  • Division 615
Individual video

$99 - Member

$121 - Non-member

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5 minute preview

Succession Planning to Avoid Disputes Between Trustees and Beneficiaries

Presented by Sam McCullough, ATI, Worrall Lawyers

The relationship between Trustee and beneficiary can give rise to a risk of conflict in certain situations. This is particularly the case when the control of family wealth held in a Trust is passed between generations, as illustrated by the recent Rinehart litigation. This session will consider:

  • Effectively transferring Trustee and other controlling roles between generations
  • Strategies to “rule from the grave” by controlling future Trustee decisions
  • Considerations when there are significant beneficiary loan accounts/unpaid present entitlements
  • When the Court will review a decision of a Trustee, including a decision to amend the terms of the Trust
  • Succession planning options for family business structures that include a Trust or Trusts
Individual video

$99 - Member

$121 - Non-member

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5 minute preview

Self-funding a Private Group Business or Investment, Including Div 7A and Trust Considerations

Presented by Greg Nielsen, CTA, Pitcher Partners

Often the most accessible source of funding for a private group business or investment activity is the private group itself. However, moving funds among private groups has several potential adverse taxation implications. This session will consider the various tax laws that may apply to transferring funds within commonly controlled private groups, including:

  • Loans by shareholders and beneficiaries
  • Debt/equity rules
  • Taxation of Financial Arrangements (TOFA) regime
  • Interest deductibility, including in respect of unpaid present entitlements through chains of entities
Individual video

$99 - Member

$121 - Non-member

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5 minute preview

SMSF Participation in Private Business

Presented by Matthew Andruchowycz, CTA, DMAW Lawyers

Increasingly, clients are looking to SMSFs to provide their business with working capital or manage their business’s tax bill. Transactions and strategies involving SMSFs in private businesses (eg SMSFs lending to, leasing to, buying from, or taking equity in private businesses) require careful consideration, because the goalposts between SMSFs assisting private businesses (prohibited) and appropriately investing in private businesses (permitted) are hard to define. This case-study based session aims to identify the goalposts and provide tools for discussions with clients and will address:

  • SMSF equity participation case study : In-house asset standard/Part IVA
  • SMSF lending case study: Financial assistance/sole purpose test
  • SMSF asset acquisition case study: related party dealings
  • SMSF leasing/Non-arm’s length income.
Individual video

$99 - Member

$121 - Non-member

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5 minute preview

BONUS: Australian Taxation Office Round Table

Presented by Sam McCullough, ATI, Worrall Lawyers

Speakers: Andrew Mills, CTA (Life), Australian Taxation Office; Kristen Fish, CTA, Australian Taxation Office; Gordon Cooper, AM, CTA (Life), Cooper & Co.; Cameron Rider, FTI, PwC

Senior Australian Taxation Office (ATO) representatives have been invited by The Tax Institute to communicate directly with tax professionals in a discussion-based format. The ATO Round Table will involve a series of questions and answers covering an array of current technical issues of importance to tax professionals. Following the convention, the questions and answers will be published and will provide practical guidance on the ATO’s position on these topical areas.

5 minute preview

BONUS: Digital and Technological Disruptors to Your Business – How to Prepare for and Manage Them

Speaker: Peter Williams, Deloitte

This session will address the potential digital disruptors in your firm and the tax industry as a whole, and assist you in developing strategies to embrace these developments, including:

  • Dealing with the digital government
  • Entire digital interaction with your clients
  • The use of mobile technology
  • Cognitive computing (IBM Watson)

5 minute preview

BONUS: Tax Issues for Digital Business

Speaker: Joanne Dunne, CTA, Minter Ellison

A number of taxation issues arise for digital businesses or businesses transitioning to have a digital presence. This session will consider the taxation issues impacting upon digital business of all sizes, including:

  • Practical issues to consider when transitioning to a digital presence - hosting arrangements, customer terms and conditions, record retention for tax purposes and the deductibility of costs such as website establishment and maintenance
  • In-house software and software development – depreciation and R&D
  • Residence and taxable presence – where a digital business is resident, how a permanent establishment (Pes) arises (touching briefly on the OECD's BEPS project on PEs)
  • Source issues – how the source of income is determined, when is a contract concluded, the use of digital signatures and GST source issues
  • The character of income – withholding tax issues and when royalties arise (including the Seven Network case)
  • Tax developments offshore and the potential for further law changes in Australia.

Get all of the 2016 National Convention videos from $594 + 3 Bonus Videos. Purchase single sessions or purchase the bundle and save 20%

Member
$475.50
$594 (20% discount)
Non-member
$580.80
$726 (20% discount)