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22nd National Tax Intensive Retreat

Published on 06 Nov 2014 | Took place at Sheraton Resort & Spa, Noosa , National

This event focused on core taxation principles and their practical application by tax advisers to the SME and family business sectors.

Sessions and workshops covered the following:

  • when are receipts on revenue account, as opposed to capital account? Is there a trend in the cases towards treating receipts as being of a revenue nature?
  • the “flip side” – when will outgoings be allowable deductions, rather than on capital account; Where are the courts going on this issue?
  • what methods can be used to extract value out of companies and trusts; what specific tax issues need to be considered?
  • what are the ATO’s current views on trusts, s100A, professional practice structures, and dividend access shares and related issues?
  • what is the current thinking regarding structuring and restructuring professional practices; what should be done given the technical framework and the ATO’s current position?

Get a 20% discount when you buy all the items from this event.

Individual sessions

Deductions – Revenue v capital what’s good for the goose is good for the gander?

Author(s):  Justice John LOGAN

This paper covers deductions – revenue v capital – what’s good for the goose is good for the gander?

Materials from this session:

Structuring and restructuring professional practices – The technical landscape

Author(s):  David MARSCHKE

This paper covers:

  • ATO publication – September 2014
  • service entities
  • personal services income & Part IVA
  • goodwill issues
  • Everett assignments.
Materials from this session:

Getting value out of companies

Author(s):  Evan Beissel,  Chris WOOKEY

This paper covers:

  • ordinary dividends
  • share buy-back
  • share capital reduction
  • redemption of shares
  • liquidation
  • small business CGT concessions
  • family law property settlements.
Materials from this session:

Getting to the molten core: ATO hot spots

Author(s):  Fiona DILLON

This presentation covers:

  • trusts - taxpayer alerts
  • section 100A
  • unpaid present entitlements
  • professional practice structures
  • dividend access shares and related issues
  • Project Do It.
Materials from this session:

Journey back to core principles workshop 1: General principles

Author(s):  Scott MCGILL

This paper covers:

  • professional practice case studies
  • start up costs & capitalised wages
  • property, profit, scheme & business
  • wider impacts than just taxable income?
  • trade tie payments.
Materials from this session:

Structuring & restructuring professional practices – The options

Author(s):  Mark NORTHEAST

This presentation covers:

  • environmental factors
  • structural efficiency objectives
  • the options – practice entities.
Materials from this session: