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ondemand_video Consolidation for smaller clients video

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

Presented at: The Tax Summit

This video covers:

  • What will a private group need to do to enter tax consolidation and what will result?
  • Forget about it? Why your group cannot enter consolidation
  • No other option? Strategies to approach consolidation and how can you might minimise the pain (and avoid immediate and short-term tax costs)
  • Commercial and administrative advantages of being consolidated
  • Looking to the future.

ondemand_video SMSFs – the current state of play video

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

Presented at: The Tax Summit

This video covers some of the consequences of recent super and SMSF announcements.

ondemand_video Tax write offs versus accounting write offs in an instant asset write off world video

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

Presented at: The Tax Summit

This video covers:

  • High-level examples of tax-write offs versus accounting write-offs
  • What happens when the timing difference takes place?
  • Current year impacts in relation to trust - distributable and taxable income
  • Current year impacts to companies – dividends and franking accounts
  • Commercial implications – matching tax and accounting treatment – how financiers look at financial statements.

ondemand_video How much should I pay myself for what I do? video

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

Presented at: The Tax Summit

This video covers a focus on the Commissioner’s latest “nudge” approach to tax administration and compliance in the area of the extraction of profits from professional service firms and other businesses.

ondemand_video International transacations video

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

Presented at: The Tax Summit

This video covers a focus on a number of material international tax issues and outcomes associated with the pandemic.

ondemand_video Multiple party investment trust structures – Part 3: State Taxes video

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

Presented at: The Tax Summit

This video covers:

  • Landholder duty thresholds across various jurisdictions
  • Indirect and constructive landholdings
  • Aggregation and the double counting trap
  • Exemptions from landholder duty
  • Aggregation of exempt transfers in light of Razzy Australia Pty Ltd & Anor v Commissioner of State Revenue
  • Consideration of redemptions and new unit issues vs transfers between parties.

ondemand_video Unique COVID-19 Employment Tax issues video

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

Presented at: The Tax Summit

This video covers:

  • Provision of home office equipment as loan or gift
  • Payment of health care and quarantine costs or charter flights
  • Change in benefit profiles (eg car use)
  • Budget announcements, reskilling employees and the car parking threshold adjustment
  • Displaced interstate or international employees, including payroll tax and additional costs or change of LAFHA arrangements.

ondemand_video Multiple party investment trust structures – Part 1: Federal taxes video

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

Presented at: The Tax Summit

This video covers:

  • Unitised trust and revenue losses in light of PCG 2016/16
  • Unitised trust and dividend flow-through and former s 160 APHL (14)
  • CGT Event E4 on payment of a non-assessable amount
  • CGT Event C2 on redemption or unit buy back
  • Application of the value shifting rules to non-arms’ length transactions
  • Consideration of redemptions and new unit issues vs transfers between parties
  • Practicalities of the attribution managed investment trust (AMIT) within the SME market.
  • /ul>

ondemand_video Justice Graham Hill Memorial Lecture 2021 - The Process of Tax Reform: The Why, The When and The What video

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

Presented at: The Tax Summit

This video covers tax reform.

ondemand_video Arm’s length debt amount video

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

Presented at: The Tax Summit

This video covers:

  • What is the ALDA, and how is it used?
  • What are the practical issues and common pitfalls in applying the ALDA?
  • What is the ATO’s compliance approach to the arm’s length debt test outlined in PCG 2020/7?
  • What is the interaction with the transfer pricing regime?
  • Practical advice on managing the ATO’s risk assessment framework.