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23rd National Tax Intensive Retreat

Published on 05 Nov 2015 | Took place at Sheraton Noosa Resort & Spa, Queensland, QLD

Following on from the successes of previous years, the organising committee focused the technical program at The 23rd National Tax Intensive Retreat around the theme of “Re-invest, Divest or Just Fade Away”, with sessions addressing the key tax issues of preparing your client for, and/or supporting them through, their retirement. Experts from the private sector, the ATO and the judiciary delivered plenary sessions and interactive workshops, all aimed at providing delegates with practical responses to recent tax issues. Sessions included:

  • trusts and trust accounting - it is not getting any easier
  • vesting trusts - what should you do?
  • preparing for retirement and succession planning.

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

Individual sessions

Trusts & trust accounting - It is not getting any easier

Author(s):  Mark WEST,  Dung Lam

This paper covers:

  • the definition of trust income
  • trustee distribution resolutions and streaming
  • section 100A - reimbursement agreement provisions.
Materials from this session:

Winding back (or down) the company

Author(s):  Vanessa PRIEST

This paper covers:

  • housekeeping prior to winding up (or down)
  • taking the best path - liquidation? cancellation? buy back? capital reduction? or an informal winding up?
  • avoiding the anti avoidance specific provisions - 45A, 45B, and 177EA
  • pre CGT issues to consider
  • appointment of liquidator and timing issues.
Materials from this session:

Vesting trusts - Income tax

Author(s):  Terry MURPHY

This paper covers:

  • part one - the rule
  • part two - the vesting
  • part three - the holy grail.
Materials from this session:

Preparing for retirement & succession planning

Author(s):  Michael PARKER

This paper covers:

  • buy/sell agreements
  • timing of CGT events
  • amendments to CGT rules for compensation
  • sub-division 152-D retirement exemption where no proceeds
  • roll-over into superannuation if over 55.
Materials from this session:

Role of super in estate planning and issues on death

Author(s):  Paul Bannister

This paper covers:

  • contributions
  • reserving
  • insurance
  • asset migration
  • estate planning issues.
Materials from this session: