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Podcasts


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  • headsetCGT small business concessions podcast

    03 Jun 2019 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

    Presented at: 34th National Convention

    This podcast covers:

    • what do the recent law changes mean for access to the concessions?
    • should we be reconsidering structures in light of those changes?
    • what recommendations have come out of the Board of Taxation review into small business tax concessions and how will these impact the CGT small business concessions?

  • headsetPensions and SMSFs podcast

    28 Mar 2019 | Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

    Presented at: 16th Annual Superannuation Intensive

    This podcast covers:

    • eligibility to claim ECPI - the two available methods and when they must be used
    • strategies to account for ECPI and segregation to optimise tax outcomes and simplifiy administration for a client
    • managing total superannuation balances
    • pros and cons of using TRIS in the new world.

     

  • headsetRestructuring tricks and traps podcast

    13 Mar 2019 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

    Presented at: 34th National Convention

    This podcast covers:

    • satisfying the ultimate economic ownership requirement when discretionary trusts are part of the group
    • alienation of professional practice income (as distinct from statutory PSI)
    • personal services/exertion (inalienable) vs business income (alienable)
    • ATO risk assessment guidelines and the allocation of profits within professional firms.

  • headsetTestamentary trusts and taxes podcast

    13 Mar 2019 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

    Presented at: 34th National Convention

    This podcast covers:

    • difficult current and perennial tax issues which practitioners may come across when dealing with estates and testamentary trusts
    • the taxation of capital gains as against the trustee
    • less common aspects of the testamentary trust exceptions in Div 6AA
    • the impact of the May 2018 Federal Budget announcement of an integrity measure for Div 6AA – was it at all needed?
    • trust splitting in the estate context in light of the draft Taxation Determination 2018/D3. Can the death rollover assist?
    • foreign beneficiaries and their impact on a testamentary trust – tax wise.