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  • 34th National Convention

34th National Convention

Published on 13 Mar 2019 | Took place at Hotel Grand Chancellor Hobart, Hobart, National

This event covered some of the following topics:

  • residency
  • taking the CGT path less travelled
  • what’s hot in state taxes
  • challenges with the ATO’s evolving approach to information gathering
  • super reporting – what is in and what is out?
  • testamentary trusts and taxes
  • where are we with GST and where could we be going?

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Individual sessions

Justice Graham Hill Memorial lecture – In defence of the income tax

Author(s):  Richard J VANN

This paper covers:

  • what is income?
  • why has the approach to tax reform shifted?
  • how should labour income and families be taxed?
  • how should capital income and saving be taxed
  • how should SMEs, HWIs and trusts be taxed? of income splitting and diversion
  • corporate and international taxation.

 

 

 

Materials from this session:

Testamentary trust and taxes

Author(s):  Dung Lam

This paper covers:

  • Division 6AA and the testamentary trust exceptions
  • the impact of the May 2018 Federal Budget
  • the CGT death rollovers and testamentary trusts
  • one testamentary trust to rule them all or multiple trusts
  • main residences in testamentary trusts.

 

 

 

Materials from this session:

Super reporting – What is in and what is out?

Author(s):  Shirley SCHAEFER

This paper covers:

  • transfer balance account reporting
  • non arms length income/expenses
  • SG amnesty
  • auditor reporting.

 

 

Materials from this session:

Black economy measures – They don’t affect your clients right…?

Author(s):  Paul BANISTER

This paper covers:

  • no deduction for “non-compliant payments”
  • extension to taxable payments reporting system
  • reinforcement of employer & other business-related responsibilities
  • other proposed measures & issues.

 

 

 

Materials from this session:

Fraud and evasion

Author(s):  David W MARKS

This paper covers:

  • fraud and evasion
  • the First High Court decision
  • a Customs duty decision
  • early Australian income tax statute
  • a second case in the High Court about the 1922 Act
  • need for caution in relation to earlier cases
  • Barripp
  • Denver Chemical.
Materials from this session:

When does ‘tax advice’ become ‘legal advice’ which contravenes state or territory law

Author(s):  F. John MORGAN

This paper covers:

  • overview of the area
  • unqualified practise of the law
  • specific v’s general prohibitions - including the Victoria 1958 Act 
  • case law on ‘engaged in legal practice’
  • Commonwealth law prevails over State law to extent of inconsistency 
  • registered tax agents – a statutory ‘profession’.

 

 

 

 

Materials from this session:

Dispositions of partnership interests post US tax reform

Author(s):  Scott Hes

This paper covers:

  • US taxation of partnerships generally
  • US taxation of a non-US person that owns a US partnership interest
  • Australian tax resident investor considerations.
Materials from this session:

Restructuring tricks and traps

Author(s):  Megan Bishop

This paper covers:

  • alienation of income
  • guidelines
  • Everett assignments
  • service arrangements.

 

Materials from this session:

Challenges with the ATO’s evolving approach to information gathering

Author(s):  Fiona Knight,  Angelina Lagana

This presentation covers:

  • methods of gathering information from taxpayers
  • practical challenges faced by the ATO and taxpayers in complying with information requests
  • potential outcomes of non-compliance.
Materials from this session:

Australia’s response to the OECD/G20 BEPS Project – What is the reality?

Author(s):  Peter MADDEN

This presentation covers:

  • multinational anti-avoidance legislation
  • diverted profits tax
  • hybrid mismatches
  • multilateral instrument
  • taxation of the digital economy.
Materials from this session:

Tax and technology: Automation, the digital economy and single touch payroll

Author(s):  Robyn Jacobson,  Colin Walker

This presentation covers:

  • ATO: automation and the digital economy
  • online services for agents
  • enabling online services to be delivered through software
  • engaging and communicating with the tax profession
  • the future of the tax profession and its challenges.

 

Materials from this session:

Transfer pricing update

Author(s):  Cameron Smith

This presentation covers:

  • the new TP landscape for intangibles
  • ATO activity – what’s of interest on TP aspects of intangibles
  • practical steps to defend TP positions on intangibles.
Materials from this session:

Reconstructing financing transactions: A focus on the debt and equity rules, Division 815 and thin capitalisation

Author(s):  Stuart Landsberg,  Rasool Tariq

This presentation covers:

  • the ATO’s increasing focus on cross-border (re)financing transactions
  • a focus on the debt and equity rules and Australia’s transfer pricing regime
  • a focus on real-world examples and flow-on considerations
  • a focus on the thin capitalisation regime.

 

 

 

Materials from this session:

CGT small business concessions

Author(s):  Michael PARKER

This presentation covers:

  • Treasury Laws Amendment (Tax Integrity and Other Measures) Act 2018
  • 2018/19 Budget announcements
  • reconsidering structures
  • Board of Taxation review of small business tax concessions.
Materials from this session:

Elder practice - King Lear and the baby boomers last stand

Author(s):  Tim TIERNEY

This paper covers:

  • what does “capable” mean?
  • what are the capacity related obligations of practitioners?
  • what are the limits and nature of the attorney’s role?
  • what if there is no Attorney and no one capable to appoint one? 
  • how do you future proof aging clients and their affairs?
  • trustee and director succession 
  • when do you recommend corporate versus individual trustees?

 

 

Materials from this session:

Div 7A and UPEs – The road ahead

Author(s):  Chris WOOKEY

This paper covers:

  • the road so far
  • October 2018 proposals
  • practical implications
  • in practice
  • current issues and threats.

 

 

Materials from this session: