shopping_cart

Your shopping cart is empty

Videos on Demand


Search Videos

ondemand_video Session 9.1: Trust distributable income – the remaining gaps video

11 Mar 2020 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

The use of discretionary trusts in investment and business structuring for SMEs has enjoyed renewed interest following the 2019 federal election. However, many issues still remain unresolved in relation to the taxation of distributable income. This video explores:

  • selective streaming of other categories of trust income after Greenhatch
  • trustee determined allocation of expenses against categories of income
  • recoupment of carried forward losses
  • managing market value substitution capital gains
  • streaming and deceased estates particularly where there is a non-resident beneficiary.

ondemand_video Session 5.1: SME business structures - multiple owners, flexible profit sharing video

11 Mar 2020 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

As families and business relationships become more complex, the need for business structures that can cater to these complex situations is becoming greater. This video considers some of the structuring issues to consider with SME businesses with multiple owners.

ondemand_video Session 4.1: SMSFs – where are we now? video

11 Mar 2020 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Since 1 July 2017, building superannuation benefits for retirement is even more challenging, with a number of areas to navigate when providing advice to our clients. This video identifies the issues, strategies and opportunities to contribute to superannuation, as well as provides practical considerations for our clients, with the aim to optimise their overall benefits by retirement.

ondemand_video Workshop 3: R&D tax incentive video

11 Mar 2020 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Over the past few years Research and Development has been the focus of increased levels of regulator scrutiny as well as media attention. With business seeking further clarity and guidance, this session covered:

  • practical tips and advice to best identify and substantiate R&D activity
  • the decision in Moreton Resources and its impact on eligibility and administration
  • how software is treated
  • what to expect when engaging with the ATO and AusIndustry and how to deal with objections, reviews and debts should they arise.

ondemand_video Session 3.1: Division 7A and UPEs – what’s next? video

11 Mar 2020 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

We have had one false start on the Consultation Paper which outlined the elements of a proposed new regime for Division 7A. Are we any wiser 12 months later and do we have enough clarity about what the future holds? In an ever-changing environment, this video:

    briefly revisits the proposed reforms
  • considers any changes from the initial proposed reforms of 2019
  • reflects on things we should have implemented but haven’t
  • considers potential new best practices
  • identifies risks and potential management of them.

ondemand_video Workshop 2: Managing an ATO audit video

11 Mar 2020 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

An interactive workshop dealing with administrative issues, strategic options and practical considerations in an ATO review.

ondemand_video Workshop 1: Transfer pricing 101 video

11 Mar 2020 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

What is a significant global entity (SGE) and why should I care as an SME adviser? The concept of an SGE is a crucial ‘gateway’ to the application of international tax law, anti-avoidance and penalty provisions, and will only become more relevant as the scope and application of the definition increases. The definition is also important for small Australian businesses who are part of a large global group or owned by high net worth individuals. This video will help you identify whether your client is an SGE and highlight the issues applying to them.

ondemand_video Session 14.5: Disruptive Innovation Panel video

11 Mar 2020 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

This interactive session with our expert panel reflected on all of the issues raised throughout the day and discussed how tax teams and individuals can take advantage of the new era impacting the tax profession.

ondemand_video Session 5.5: Overview of the imputation regime video

11 Mar 2020 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

This video provides an overview of the imputation regime. It explains the circumstances in which a company can make a franked distribution, how shareholders are subject to tax on those distributions and the anti-avoidance rules and protections contained in the tax law which prevent the manipulation of the imputation regime. It also considers how changes to the company tax rate might impact a company's ability to frank distributions.

ondemand_video Session 13.5: Emerging technologies and trends – What tax advisers need to know video

11 Mar 2020 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

We are seeing a number of technology-led initiatives aimed at restoring trust in increasingly digital and data-driven economies – digital identity, the consumer data right, regtech, blockchain, cryptocurrencies, smart contracts, AI. These emerging technologies and trends will create economic and commercial models to advise upon – but when will it all become real? With Facebook intending to launch its cryptocurrency and its financial services offering by mid-2020, over the next 12 months we expect to see strong regulatory headwinds and focussed attention on the legal and tax policy frameworks needed to encourage the experimentation and adoption of emerging technologies.