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ondemand_video Refresher on Part IVA video

14 Jun 2016 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Presented at: Part IVA and Anti-avoidance

This video is the recorded 14 June webinar tax refresher series - Part IVA and anti avoidance. It covers:

  • why is Part IVA important?
  • Part IVA - objective
  • Part IVA - policy
  • requirements of Part IVA
  • scheme - Section 177A
  • the “new” Part IVA.

ondemand_video Family provision claims: How to safeguard assets outside of your will video

02 Jun 2016 | Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This video is a filmed session from the NSW 9th Annual Tax Forum, PowerPoint slides are incorporated with the presentation. The focus of this session explored cutting-edge strategies in relation to protecting assets that do not form part of the deceased’s actual estate from family provision claims. Disgruntled family members may use the NSW estate provisions to bring a family provision claim (or the threat of such a claim) against the deceased estate. These estates provisions are wide reaching, and can form a dangerous weapon to with which claimants can dismantle an estate plan. The Succession Act (NSW) 2006 enables court to treat certain property such as trusts and superannuation death benefits that is not actually part of their estate. This means that for a family provision claim, a court not only looks at the assets that were actually part of the deceased’s estate on death but also the assets of the estate.

ondemand_video Practical strategies with business succession video

02 Jun 2016 | Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This video is a filmed session from the NSW 9th Annual Tax Forum, PowerPoint slides are incorporated with the presentation. With a large number of private business owners nearing retirement, how do we pass control to the next generation, or prepare for exit? This session looked at:

  • the key tax consequences to be aware of when advising in this challenging area
  • strategies for family succession and management buy-outs
  • financing the entry and exit of shareholders
  • other consequences that you need to consider.

ondemand_video Revenue v capital: Review of recent cases and what they mean for your business video

02 Jun 2016 | Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This video is a filmed session from the NSW 9th Annual Tax Forum, PowerPoint slides are incorporated with the presentation. Recent cases show that the “divide” between the fruit and the tree remains a difficult one. By considering High Court and Full Federal Court decisions, this session will explore the vexed issue of characterisation. This survey of cases included coverage of the Ausnet Transmission High Court decision (expenditure side), and a discussion on how these cases may have broader application to other items of business expenses and business income.

ondemand_video New employee share scheme rules: SME start-ups video

02 Jun 2016 | Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This video is a filmed session from the NSW 9th Annual Tax Forum, PowerPoint slides are incorporated with the presentation. The recent government announcements and the change rules as at 1 July 2015 have prompted many to reconsider employee share schemes (ESS). It is worth remembering that traditional ESS have never really suited private businesses. This session covered the alternatives that are likely to continue to be relevant:

  • trends in ESS and applications to private companies
  • making the “start-up” concession work for private business - ESS with deferral and CGT discount
  • issues for businesses which do not qualify for the start-up concessions
  • alternative employee incentive arrangements.

ondemand_video Extracting value out of business acquisitions and avoiding unnecessary costs video

02 Jun 2016 | Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This video is a filmed session from the NSW 9th Annual Tax Forum, PowerPoint slides are incorporated with the presentation. The acquisition of businesses continues to represent an important linchpin of corporate growth strategies. However, the complexity of the existing legislative framework, combined with the wide ranging impact of proposed changes, means that taxpayers and their advisers need to exercise great care when approaching such acquisitions from an Australian tax perspective. This session focused on issues which affect value in the context of business acquisitions and included discussion on the following:

  • financing considerations - impact of changes to thin capitalisation, transfer pricing and the regulatory views on s 974-80
  • transaction costs - maximising recoverability through appropriate structuring
  • an update on the impact of recent developments in the selection of an appropriate acquisition structure.

ondemand_video Superannuation: Structure and uses in estate planning video

02 Jun 2016 | Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This video is a filmed session from the NSW 9th Annual Tax Forum, PowerPoint slides are incorporated with the presentation. The use of superannuation as a wealth-building tool in Australia has grown exponentially, and with it issues dealing with the wealth on death. The issues become more complex where there are blended marriages or second relationships. This session examined two key areas dealing with superannuation in estate planning:

  • strategies for maximising the tax-free amount on death if paid to a non-death benefit dependant
  • ensuring that the funds end up with the right beneficiary.

ondemand_video Division 7A video

02 Jun 2016 | Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This video is a filmed session from the NSW 9th Annual Tax Forum, PowerPoint slides are incorporated with the presentation. Effectively dealing with Division 7A is an ongoing concern for SME practitioners. Many Division 7A problems are persistent issues that have been around since the provisions were introduced, while others have only arisen in more recent times. This session went through many of these recurring and new issues including

    :
  • what to do about pre-December 1997 loans that are still on the balance sheet
  • when is a loan statute-barred and what should you do with it?
  • how does Division 7A interact with trusts, UPEs and forgiveness?
  • what structuring opportunities are available to minimise the impact of Division 7A?
  • what does the post-implementation review of Division 7A mean for practitioners?

ondemand_video Practical issues with trusts: Important updates video

02 Jun 2016 | Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This video is a filmed session from the NSW 9th Annual Tax Forum, PowerPoint slides are incorporated with the presentation. The focus of this presentation is on the practical problems of compliance with tax laws and a “where are we now” update with some speculation as to where the legislature might take us. The discussion includes the following:

  • preparation of effective trusts resolutions
  • streaming issues
  • disclaiming and renouncing trusts interests
  • varying the trust terms in particular extending the vesting date
  • CGT events A1 and E1 – why is the difference important?
  • absolute entitlements and bare trusts.

ondemand_video Does the ATO think your client is risky? video

02 Jun 2016 | Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This video is a filmed session from the NSW 9th Annual Tax Forum, PowerPoint slides are incorporated with the presentation. This video covers the following:

  • what does the ATO’s new risk differentiation mean to an SME?
  • is it really too much disclosure of information?
  • how do taxpayers know, change or address disputed risk profiles - what’s next for high-risk taxpayers?
  • how are taxpayers’ rights protected?
  • how do we get clients on board with the new approach?