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ondemand_video Common issues and pitfalls in tax loss preservation and loss carry back video

18 Oct 2021 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Presented at: The Tax Summit

This video covers:

  • Applying loss carry back – the do’s and don’ts – and what we have learned in the first 4 months
  • Continuity of ownership issues
  • The same or similar business test
  • Practical planning opportunities and problems (including whether claiming full expensing and then using loss carry back is an acceptable approach)
  • Aggregated turnover test
  • Board of Taxation review went into detail on this topic, nothing eventuated but it still referred to it.

ondemand_video Risky Business – advisers acting on behalf of clients and their entities video

18 Oct 2021 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Presented at: The Tax Summit

This video covers:

  • Pros and cons of accepting a role
  • Motivation of the various parties
  • Risks of completing standard online documents
  • Potential for conflicts of interest to arise
  • Should you accept the appointment?

ondemand_video Transfer Pricing – where to from here? video

18 Oct 2021 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Presented at: The Tax Summit

This video identifies and explores the areas of continuing uncertainty in the transfer pricing landscape following the High Court’s rejection of special leave in Glencore.

ondemand_video Reconstruction or recharacterisation under transfer pricing – arguments for and against video

18 Oct 2021 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Presented at: The Tax Summit

This video covers the relevant provisions in Division 815, the OECD Guidelines and recent Court decisions which focus on these issues.

ondemand_video Tax treaties – benefits conferred? benefits denied? video

18 Oct 2021 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Presented at: The Tax Summit

This video covers the principal purpose test, as well as a range of other similar measures.

ondemand_video Building trust with the ATO video

18 Oct 2021 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Presented at: The Tax Summit

This video covers:

  • How to pro-actively engage with the ATO and build trust (early engagement)
  • Obtaining certainty in relation to filed positions
  • What to do when the ATO comes knocking
  • How to manage a dispute with the ATO
  • Key issues and challenges which may arise during the objection, litigation and settlement processes
  • How to positively influence your relationship with the ATO, including the role of evidence and contemporaneous documents
  • Current trends in tax disputes.

ondemand_video Promoter penalties video

18 Oct 2021 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Presented at: The Tax Summit

This video covers:

  • Recent cases, including FCT v Bogiatto, FCT v Rowntree
  • The Courts’ approach to penalties – the factors and assessment
  • Is imprisonment a likely consequence for a convicted promoter?
  • The Commissioners revised approach, including PSLA 2021/1.

ondemand_video 40 years of Part IVA – a mid-term scorecard video

18 Oct 2021 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Presented at: The Tax Summit

This video covers:

  • Has it achieved the Government’s original objectives?
  • Is it still fit for purpose?
  • What does its future look like?

ondemand_video Capital versus revenue – expansion of the basic principles video

18 Oct 2021 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Presented at: The Tax Summit

This video covers covers the basic principles underpinning the distinction between capital and revenue expenditure and the extent to which the following cases expand upon the basic principles.

ondemand_video Are you dealing with a valid trust? video

18 Oct 2021 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Presented at: The Tax Summit

This video covers common trust problems.