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30th National Convention

Published on 18 Mar 2015 | Took place at RACV Royal Pines, Gold Coast , National

Designed to meet the needs of tax professionals from all industries and stages of their career, this event was a great way to stay up to date and maintain your technical knowledge.

Some of the topics covered included:
  • tax risk management
  • recent cases
  • trusts - current risk areas
  • grouping for payroll tax
  • M&A taxation.

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

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Individual sessions

Are tax havens dead?

Author(s):  David RUSSELL

This paper covers:

  • outline and scope
  • tax evasion
  • BEPS - sharing the misery?
Materials from this session:

The Board of Tax Review of the debt/equity rules

Author(s):  Teresa DYSON

This paper covers:

  • terms of reference
  • working group process
  • discussion paper
  • issues identified in submissions.
Materials from this session:

Tax issues in structuring an effective executive package

Author(s):  Andy Hutt

This paper covers:

  • governance of executive remuneration
  • executive equity plans
  • remuneration packaging.
Materials from this session:

Tax risk management

Author(s):  Alison Feather,  Peter Nearhos

This paper covers:

  • what is tax risk?
  • assessing tax risk?
  • tax risk management?
Materials from this session:

Recent cases

Author(s):  Philip BENDER

This paper covers:

  • stamp duty
  • GST
  • international tax
  • income tax
  • appeals and other matters pending in 2015.
Materials from this session:

Issues facing parents and subsidiaries in the current international tax climate

Author(s):  Peter MCCULLOUGH

This paper covers:

  • the tax climate for multinational enterprises
  • cross-border financing considerations for multinationals with an Australian connection
  • some transfer pricing considerations
  • managing tax risk and the tax function.
Materials from this session:

Tax effective extraction of retained earnings from “dormant” private companies: Case studies

Author(s):  Paul HOCKRIDGE

This paper covers:

  • dividends pre 1 July 2015
  • dividends from 1 July 2015
  • timing of dividends
  • using SMSF’s to strip private companies
  • can and should I declare dividends pre 1 July 2015?
  • can I declare a dividend? Corporations Act changes
  • Div 7A loans
  • no 50% CGT discount on sale of shares if the company recently acquired assets?
  • pre CGT shares and CGT event K6
  • share cancellations, buy-backs and reductions.
Materials from this session:

Small business CGT case study

Author(s):  Brian J RICHARDS

This paper covers:

  • case study – small business CGT concessions (Division 152 ITAA 1997)
  • case study facts
  • advices required
  • relevant information
  • suggested solutions.
Materials from this session:

Deceased estates: A practical perspective

Author(s):  Loreena Gillon

This paper covers:

  • practical issues for the professional executor
  • death & the will
  • securing the assets
  • probate, collection of assets & paying debts
  • joint tenants vs. tenants in common
  • deceased estate, income tax obligations and the distribution of assets
  • income tax
  • accounts
  • present entitlement
  • absolute entitlement and specific entitlement
  • concessional tax rates
  • equalisation/adjustment clauses
  • capital gains tax 
  • main residence exemption
  • losses - capital and revenue
  • life tenancies
  • family provision claims
  • companies
  • Division 7A issues
  • discretionary testamentary trusts
  • court-authorised wills.
Materials from this session:

The Income Tax Assessment Acts: Statutes in senescence

Author(s):  AH (Tony) SLATER

This paper covers:

  • the relationship between common law and statute law
  • legislating the impossible
  • the general law context of fiscal statutes
  • interpretation of tax statutes
  • the reach of deeming provisions
  • deeming provisions in the Assessment Acts
  • obscurity of language in the Assessment Acts
  • assumptions in the language of the Assessment Acts.
Materials from this session:

Practical management of Division 7A

Author(s):  Adele Townsend

This paper covers:

  • recent history
  • the models
  • self-correction
  • the case study.
Materials from this session:

Win your privatisation bid for infrastructure assets by optimising capital allowances

Author(s):  Chris McLean,  Hayden SCOTT

This paper covers:

  • do exempt entity’s care about income tax?
  • directly acquiring assets
  • acquiring an exempt entity with assets
  • synthetically acquiring assets from an exempt entity.
Materials from this session:

Solving inherited problems

Author(s):  Andrew NOOLAN

This paper covers:

  • issue(s) and taxpayer(s)
  • identify the year
  • time limits
  • no time limits
  • Commissioner’s determinations
  • penalties
  • what to do
  • you gave the bad advice.
Materials from this session:

The latest on the ATO’s management of tax audits and disputes

Author(s):  Damien BROWNE,  Ashley KING

This paper covers:

  • review of recent history and the reasons for change
  • changes made and outcomes
  • what to expect in 2015.
Materials from this session:

Trusts - Current risk areas

Author(s):  Renuka SOMERS,  Daniel SMEDLEY,  Patricia Martins

This paper covers:

  • trustees resiling from resolutions
  • section 100A - reimbursement agreements
  • trusts mischaracterising property development receipts as capital gains.
Materials from this session:

Practical realities of being a tax advisor

Author(s):  Scott TREATT

This paper covers:

  • understanding the risk environment
  • addressing governance.
Materials from this session:

Grouping for payroll tax

Author(s):  Philip MAGOFFIN

This paper covers:

  • cause and effect of grouping
  • related bodies corporate
  • common control
  • common employees
  • exclusion from grouping - overview
  • criteria for exclusion - independence and absence of connection
  • factors for consideration
  • recent cases.

 

 

 

Materials from this session:

The abandoned education cap policy: Public participation in tax reform consultation

Author(s):  Peter BOBBIN

This paper covers:

  • part 1: owing, due or payable
  • part 2: garnishee payable
  • part 3: inventively attacking super
  • superannuation is garnishee exposed.
Materials from this session:

Professional practice structures

Author(s):  Ash CHOTAI

This paper covers:

  • limitation of scope
  • professional matters
  • legally effective structures
  • "no goodwill" practices
  • allocation of profits in professional practices: the Commissioner’s guidelines
  • looking after the principal.

 

Materials from this session:

Vesting trust deeds

Author(s):  Michael BUTLER

This paper covers:

  • process for vesting trusts
  • extending the vesting day
  • absolutely entitled
  • defective distributions.
Materials from this session:

Tax mistakes - The tax practitioner obligation

Author(s):  Mark Bird

This paper covers:

  • the taxpayer obligations on the discovery of a prior error
  • the tax practitioner’sobligation of dDiscovery of the taxpayer error
  • the corporation and the error
  • other issues.
Materials from this session:

When is a company incorporated outside Australia a resident of Australia?

Author(s):  Chloe BURNETT

This paper covers:

  • the traditional position
  • the Hua Wang Bank decision
  • the future of the corporate residence test.
Materials from this session:

Revenue versus capital: That old chestnut

Author(s):  Katrina PARKYN,  Jay Prasad

This paper covers:

  • SPI PowerNet Pty Ltd v Commissioner of Taxation
  • Commissioner of Taxation v Citylink Melbourne Limited
  • Commissioner of Taxation v Star City Pty Limited
  • Cliffs International Inc v FCT
  • reconciling the cases
  • capitalised labour
  • why capital treatment isn’t (necessarily) the end of the world - an analysis of various Division 40 provisions
  • taxpayer alert on property developers.
Materials from this session:

M&A taxation: Roasting old chestnuts

Author(s):  Edward Consett,  Ken SPENCE

This paper covers:

  • scrip-for-scrip relief
  • transaction-related distributions
  • consolidations regime - where the target company joins the acquiring company’s tax consolidated group
  • demergers.
Materials from this session:

Tax issues arising from maturing situations in the context of SMSFs

Author(s):  Chris BALALOVSKI

This paper covers:

  • eligible recipients of superannuation death benefits
  • taxation of superannuation death benefits
  • superannuation proceeds trust
  • taxation and duty within the superannuation fund
  • death benefit nominations
  • succession planning.
Materials from this session:

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