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ondemand_video An update with the Australian Taxation Office video

17 Jun 2021 | Source: WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This video covers:

  • Reflections on what we learned in 2020, particularly about supporting the community and the tax profession
  • Highlighting areas of focus for the ATO in 2021.

ondemand_video Job maker plan – the “temporary” budget measures: Loss carry back and full expensing video

17 Jun 2021 | Source: WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

Presented at: 2021 WA Tax Forum

This video covers:

  • Temporary loss carry-back
  • Temporary full expensing
  • Changes to the Instant asset write-off.

ondemand_video Year-end trust distributions – what do I need to know? video

17 Jun 2021 | Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Presented at: 2021 Local Tax Club Series – Year-end trust distributions – what do I need to know? (Sydney)

This video covers:

  • Trust income and net (taxable) income – what’s the difference and should I be concerned?
  • Distributions after a trust has vested – why change the status quo?
  • Distributions to non-resident beneficiaries
  • Resolutions – what should a trustee consider?
  • Section 100A – where are we at?

ondemand_video Navigating the trustee’s annual minefield video

17 Jun 2021 | Source: VICTORIAN DIVISION, THE TAX INSTITUTE

Presented at: 2021 Local Tax Club – Melbourne CBD Trust distributions – Navigating the trustee’s annual minefield

This video covers:

  • Distributing income of the trust estate and the net income
  • Streaming franking credits and capital gains
  • Section 100A and the coming tsunami
  • Issues for family trusts and their interposed entities
  • The obligations of closely held trusts.

ondemand_video Recent cases video

17 Jun 2021 | Source: WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

Presented at: 2021 WA Tax Forum

This video covers tax case law which has been determined in the Federal Court, Full Federal Court and High Court between January and August 2020, including an analysis of the win–loss percentage. Administrative Appeals Tribunal cases of significance may also be touched on.

ondemand_video Superannuation member balance strategies upon death video

17 Jun 2021 | Source: WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

Presented at: 2021 WA Tax Forum

This video covers:

  • Implications of recent cases
  • The importance of valid binding death benefit nominations (BDBNs)
  • Transfer balance cap strategies and solutions
  • Dealing with properties and other “lumpy” assets when paying death benefits
  • The changing role of superannuation in estate planning.

ondemand_video Update on advocacy activities & case study/special topic video

17 Jun 2021 | Source: WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

Presented at: 2021 WA Tax Forum

This video covers a tax policy and advocacy update.

ondemand_video Attracting additional investors to Australian primary production video

09 Jun 2021 | Source: QUEENSLAND DIVISION, THE TAX INSTITUTE

Presented at: 2021 Agribusiness Intensive

This video covers issues including the identification of appropriate entities that may assist in attracting additional domestic and overseas investment in Australian agriculture.

ondemand_video Division 7A - Where are we heading? video

09 Jun 2021 | Source: QUEENSLAND DIVISION, THE TAX INSTITUTE

Presented at: 2021 Agribusiness Intensive

This video covers:

  • Loans in existence on 4 December 1997
  • Unpaid present entitlements (UPE) including UPEs that are held on sub-trust and those in existence before 16 December 2009
  • The ongoing relevance of a company having a “distributable surplus”
  • The maintenance of existing Division 7A arrangements with particular reference to the cash flow considerations
  • Unwinding existing Division 7A arrangements
  • Primary production companies with substantial retained earnings being a source of finance to associated individuals and related entities for commercial and other purposes
  • The interaction with other taxation provisions.

ondemand_video Taxation of non-primary production receipts video

09 Jun 2021 | Source: QUEENSLAND DIVISION, THE TAX INSTITUTE

Presented at: 2021 Agribusiness Intensive

This video covers an update on the current state of play in this area and consider the taxation of some of the more common non-primary production receipts that practitioners may encounter.