Seminar and Convention papers from all Taxation Institute events are available online to be downloaded in PDF format.
Seminar papers and presentations
The Tax Institute runs over 300 CPD seminars a year and the majority of our speakers dedicate considerable time and effort in preparing and writing papers and presentations. All papers and powerpoint presentations provided by the speakers from our seminars are available through the website individually or through a Tax Knowledge eXchange subscription.
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2020 National Superannuation Webinar Series - An update from the regulator on practical issues within SMSF & Audit and record keeping27 May 2020 | Online | National
This session is in two parts. Session one outline the ATO’s current program of work and key risk focus areas and discuss how the Royal Commission has informed the ATO’s approach as the SMSF regulator over the past 12 months and into the future. The session also provided an update of the number of proactive communication strategies and projects currently in the pipeline to better inform and assist SMSF trustees.
The outcome of the Baumgartner and McGoldrick cases have changed the course of SMSF audit. The second part of this session, examined these new focus areas and the fundamental shift in the questions SMSF auditors are asking.
22 May 2020 |
This session looked beyond the current COVID-19 crisis and forward to end of year tax planning. The seminar addressed up to ten key tax issues, including:
- getting tax planning right for 2020 (and beyond). Recap on declaring dividends and trust distributions
- opportunities to "reset" how clients treat certain tax issues
- traps arising from COVID-19 cash-flow constraints.
14 May 2020 |
Guidance change has again been rapid over the past few weeks. This session heard from experts as they shared insight into the recent change, and key issues as they relate to eligibility and gaining access to the critical JobKeeper funding.
13 May 2020 |
Related party dealings can be a significant risk for funds being taxed at 47%. With the recent changes to the non-arm’s length income rules, this risk is now heightened. This presentation looked at areas of concern including:
- why does it matter?
- when do we need to worry about related parties?
- related party rules
- definitions of related parties – break down and practical examples
- traps and issues.
06 May 2020 |
This session discussed the following:
- update on Aussiegolfa and Domacom cases
- considerations of related party issues with property including related party tenants
- changes to non-arm’s length income considerations
- JV arrangements and recent ATO activity
- property development in an SMSF and recent ATO guidance undertaking improvements/R&M.
01 May 2020 |
When crisis occur, the importance of estate planning is critical for clients and their advisers. This session considered:
- the importance of reviewing the estate plan
- separation, divorce and their impact on the estate plan
- can you protect the family jewels the children will inherit?
- the bank of mum and dad…
- de facto partners vs domestic partners and where it matters.
29 Apr 2020 |
Non-arm’s length income was historically an afterthought as it impacted very few SMSF transactions. Changes introduced from 1 July 2018 have turned the whole thing on its head with non-arm’s length expenses now the catalyst for widespread concern about not only our clients but also how we as SMSF professionals deal with our own fund. This session explored the following areas of interest:
- new law changes, how they apply including ATO interpretation
- specific and general nexus between expenses and income
- trustee v personal remuneration – SIS v tax
- application to practitioners with their own SMSF.
23 Apr 2020 |
This webinar covered:
- how wide should the class of beneficiaries of income and capital be and what happens in default of an appointment of income and upon vesting?
- who should hold controlling roles and what powers should they have?
- what rights should the trust deed grant the beneficiaries?
- issues related to foreign beneficiaries
- hard wiring succession vs enabling incumbent controllers to pass control as they see fit.
22 Apr 2020 |
Since 1 July 2017, it has become even more difficult to build up superannuation benefits for retirement. There are many elements we must now navigate to provide advice to our clients in this area. This session identified the issues, strategies and opportunities to contribute to superannuation, as well as provided practical considerations for our clients, with the aim to optimise their overall benefits by retirement.
16 Apr 2020 |
This interactive webinar was be lead by Yan Wong, who is responsible for Grant Thornton’s tax advice practice regarding COVID-19, and included input from Matthew Andruchowycz, who is a tax director at Kovich & Co Lawyers.
- Yan and Matthew shared the benefit of many coal face client and adviser questions, issues and answers over the past and coming weeks
- webinar participants heard the essential rules and practicalities for their own business and discussions with clients
- there was a particular focus on examples and risks of borderline cases who may seek to access the Cash Flow Boost and Job Keeper Payment.