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29th National Convention

Published on 26 Mar 2014 | Took place at Hotel Grand Chancellor, Hobart , National

The national convention program was developed by an expert team to bring a program that is technically relevant and practical, and designed to meet the needs of tax professionals in all industries, at all stages of their career.

This event covered some of the following topics:

  • ethics in practice for tax advisers
  • Division 7A – Choice of entity and restructuring for SME clients
  • tax and financial reporting
  • alternative dispute resolution and the Australian Taxation Office
  • trusts – State of play
  • transfer pricing
  • penalty provisions
  • business succession planning – Buy/sell investor agreements
  • recent cases
  • utilising flexible share rights
  • consolidation
  • establishing residence in the global village.

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Individual sessions

Ethical conflicts and the tax practitioner

Author(s):  Gino DAL PONT

This paper covers:

  • ethics
  • ethics translating into law
  • translation to non-lawyer tax practitioners
  • application of duty-interest conflic rule
  • application of duty-duty conflict rule
  • chinese walls
  • pre-emptive retention.
Materials from this session:

Tax and financial reporting

Author(s):  Jason de Boer

This paper covers:

  • basic tax effect accounting concepts
  • recognition criteria and exceptions
  • common technical issues in practice
  • future developments.
Materials from this session:

Independent review and dispute resolution

Author(s):  Deborah HASTINGS

This paper covers:

  • background to ATO dispute resolution strategies
  • independent review
  • other strategies to manage disputes.
Materials from this session:

Alternative dispute resolution and the Australian Taxation Office

Author(s):  Judy SULLIVAN

This paper covers:

  • background to ATO disputes
  • the fundamentals of ADR
  • the practicalities of ADR
  • recent ATO initiatives
  • learnings from disputes and ADR
  • further reading relevant to ADR.

 

Materials from this session:

Restructuring – Avoiding harm’s way

Author(s):  Andrew SINCLAIR

This paper covers:

  • introduction to restructuring
  • income tax issues (consolidated vs non-consolidated group)
  • application of Part IVA to restructuring
  • commercial and legal considerations
  • stamp duty issues.
Materials from this session:

Strategies in business succession planning

Author(s):  Matthew BURGESS,  Patrick Ellwood

This paper covers:

  • why is succession planning important?
  • insurance funded buy sell agreements
  • considerations in establishing a buy sell agreement
  • further insurance solutions
  • insurance ownership
  • what if insurance funding is not available?
  • CGT issues on policy ownership and following receipt of the proceeds.
Materials from this session:

Structuring for the small business concessions: Getting it right from the start

Author(s):  Richard J FRIEND

This paper covers:

  • structuring: The issues
  • CGT concession stakeholder test
  • active asset test
  • which tests are relevant?
  • consolidated example.
Materials from this session:

E-commerce, cloud and cross-border transactions

Author(s):  Spyros KOTSOPOULOS,  Manisha Singh

This paper covers:

  • E-Commerce v cloud computing
  • traditional basis of international taxation
  • the OECD steps in
  • royalties
  • business profits
  • the OECD BEPS report - a step in the right direction
  • Australia's response
  • international approach
  • so what does this mean for Australian multinationals?
Materials from this session:

Will your current approach to transfer pricing compliance meet the new legislative requirements?

Author(s):  Paul BALKUS

This paper covers:

  • Australia’s new transfer pricing legislation
  • what do the new rules mean for multinational businesses?
  • other issues for business tax compliance and reporting
  • conclusion and action steps for taxpayers.
Materials from this session:

Recent cases

Author(s):  Melanie BAKER

This paper covers full court of the Federal Court tax cases (15 March 2013 – 10 February 2014).

Materials from this session:

Do you (not just your clients) need to appoint a guardian as well as an attorney?

Author(s):  Kate Hanslow

This paper covers:

  • what is an enduring guardian?
  • the need for a guardian
  • powers of a guardian
  • when powers of a guardian are triggered
  • what if a guardian has not been appointed?
  • emergency orders for the appointment of a guardian
  • how is a guardian appointed
  • choice of guardian
  • legislative developments.
Materials from this session:

Establishing residence in the global village

Author(s):  Mary Italiano,  Katya KROTOVA,  Tony UNDERHILL

This paper covers:

  • the key issues
  • what recent cases tell us about the ATO’s position
  • current issues in changing or establishing residency
  • current tax issues for global villagers.
Materials from this session:

Division 7A structuring - The contortionist

Author(s):  Ron JORGENSEN

This paper covers:

  • introduction
  • post implementation review
  • structuring
  • conclusion.
Materials from this session:

Trusts – The state of play

Author(s):  Alexis KOKKINOS

This paper covers:

  • the use of trusts in Australia
  • The Board of Taxation review
  • UPEs and debt
  • reimbursement agreements.
Materials from this session:

The penalty provisions and their administration: Living meaning or dead letter?

Author(s):  Paul SOKOLOWSKI

This paper covers:

  • uniform penalty regime
  • some propositions to test
  • penalties in perspective
  • sub division 284-b - introduction - the 3 steps
  • step 1: The imposition of liability
  • step 2: Assessing the amount of the penalty
  • step 3 - notify the penalty assessed
  • challenging a penalty decision
  • propositions 1 to 12: Correct or incorrect?
Materials from this session:

Contractor/employee – Do we still care?

Author(s):  Rebecca Johnson,  Brent MURPHY

This paper covers:

  • the employee/contractor definition in murky waters
  • the relevance of the employee/contractor definition
  • common mistakes – myths to avoid
  • construction industry withholding
  • interaction of interposed entities.
Materials from this session:

CGT discount and non-residents

Author(s):  Gordon S COOPER

This paper covers:

  • interaction of the new law with CGT events I1 and I2
  • valuation issues
  • impact for non-resident beneficiaries of trusts
  • trustee assessment under section 98.
Materials from this session:

Utilising flexible share rights

Author(s):  John Ioannou

This paper covers:

  • issues to address
  • value shifting
  • Division 974 – debt/equity rules
  • Division 152
  • subdivision 204-D – dividend streaming
  • Part IVA and dividend stripping.
Materials from this session:

Director penalty notices - Extended liabilities for directors

Author(s):  Barry Hamilton

This paper covers:

  • director penalty notices (DPN)
  • the need for change
  • DPN - delivery and timing
  • meaning of service by post
  • the ATO reaction
  • summary of the current law.
Materials from this session:

Reducing de facto death duties on the payment of superannuation death benefits to adult children

Author(s):  Suzanne MACKENZIE

This paper covers:

  • an overview of the taxation of superannuation benefits
  • element taxed in the fund
  • establishing ‘dependency’
  • accessing super pre-death
  • re-contribution strategies
  • other relevant issues for adult children beneficiaries.
Materials from this session:

Part IVA - How’s your postulate?

Author(s):  David W MARKS

This paper covers:

  • postulate
  • running cases - annihilating or reconstructing?
  • attempted refocusing of s.177D
  • new words leave 8 factors intact
  • words won’t fix some things
  • unit trend.
Materials from this session:

Borrowing arrangements and SMSFs

Author(s):  Paul BANISTER,  Amy Tickle

This paper covers:

  • the rise of the LRBA
  • the borrowing restriction & LRBA’s
  • from the bankers.
Materials from this session:

Tax risks in acquiring an entity from a tax consolidated group

Author(s):  Ian KELLOCK

This paper covers:

  • key tax liability issues where an entity is acquired out of a tax consolidated group
  • interaction with share sale agreement
  • proposed changes.
Materials from this session:

Trusts and passing control – Trusts succession strategies

Author(s):  Adam LEVIN

This paper covers:

  • conflicting objectives in the succession of trusts
  • the trust due diligence
  • ownership, control and decision making
  • ownership
  • control through appointors
  • control through guardians
  • cecision making – the role of the trustee
  • trustee’s power of amendment
  • complex strategies.
Materials from this session:

GST and property transactions

Author(s):  Bastian Gasser,  Shoba Kanniappan

This paper covers:

  • residential premises
  • commercial residential premises
  • new residential premises
  • going concern
  • margin scheme
  • joint ventures and partnerships.
Materials from this session:

Current issues with debt funding

Author(s):  David ANDERSON,  Tim SHERMAN

This paper covers:

  • section 25-90
  • thin capitalisation, section 23AJ and transfer pricing
  • the novation of financial arrangements.
Materials from this session:

Tax deductibility of interest

Author(s):  Simon STEWARD

This presentation covers tax deductibility of interest.

Materials from this session:

Commissioner's address

Author(s):  Chris JORDAN This video covers the Commissioner's address.

Materials from this session:

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