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51st Western Australia State Convention

Published on 17 Aug 2018 | Took place at Crown Perth, Perth, WA

This event covered the following topics:

  • lower company tax rate – practical implications
  • what’s current and where to next with the R&D tax incentive – an adviser’s and administrator’s perspective
  • SMSF audits – keeping the ATO from the door
  • capital management and restructuring update
  • related party loans – considerations for SMEs
  • doing something overseas – have you understood the practical Australian taxation consequence correctly?
  • CGT in the real world
  • tax issues for start-ups raising funds.

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

Individual sessions

Related party loans – Considerations for SMEs

Author(s):  Rachael Munro

This paper covers:

  • calculating the capital gain or loss
  • meaning of “dealing at arm’s length”
  • market value
  • other relevant rules
  • documentation.
Materials from this session:

CGT in the real world

Author(s):  Sean Neary

This paper covers:

  • CGT in the real world
  • small business CGT concessions
  • small business restructure rollover.
Materials from this session:

SMSF audits – Keeping the ATO from the door

Author(s):  Shirley SCHAEFER

This paper covers:

  • crypto currencies
  • in house assets
  • provision of financial assistance to members & relatives
  • early access of SMSF benefits
  • working with the ATO.
Materials from this session:

Tax issues for startups raising funds

Author(s):  Toby EGGLESTON

This paper covers:

  • formation
  • crowdfunding
  • ESIC issues.
Materials from this session:

Asset protection and succession planning management for UPEs and loans

Author(s):  Ron JORGENSEN

This paper covers:

  • overview of estate succession planning strategies
  • overview of asset protection planning strategies
  • overview relationship breakdown planning strategies
  • overview of Div. 7A deemed dividends
  • 2016 & 2018 Federal Budget Div. 7A Amendments
  • overview of Sec. 245 Commercial Debt Forgiveness
  • overview of Sec. 100A Reimbursement Agreements
  • overview of capital gain tax (CGT)
  • creation and discharge and satisfaction of UPE
  • asset revaluation reserve distributions
  • financier or intra-group refinancing or redrawing UPEs
  • bi-partite and tri-partite setting off of UPEs.
Materials from this session:

The post BEPS world – Lessons learned

Author(s):  Matthew POPHAM

This paper covers:

  • BEPS key themes
  • Australia’s response
  • lessons learned
  • key takeaways.
Materials from this session:

Dismantling corporate structures – Case studies

Author(s):  Simon AITKEN

This paper covers:

  • voluntary deregistration of a company
  • case study 1 – voluntary deregistration of a company
  • liquidator distributions
  • franking of liquidator’s distributions
  • withholding on payments
  • capital gains tax on shares and timing of CGT Event.

 

Materials from this session:

What’s current and where to next with the R&D tax incentive – An adviser’s and administrator's perspective

Author(s):  Steve Carroll,  Scott Parkinson,  Greg Thomas

This presentation covers:

  • R&D tax incentive
  • WA makes up 11% of registrations nationwide and the largest sectors are manufacturing and mining
  • Budget 2018 – reforming the R&D tax incentive
  • what’s current and where to next – ATO activity
  • claiming R&D tax.
Materials from this session:

Related party financing – State of play

Author(s):  Shahzeb Panhwar,  Niv TADMORE

This presentation covers:

  • state of play: ATO & advisor perspectives on financing
  • credit ratings - advisor perspective practical considerations
  • guarantees - advisor perspective
  • PCG 2017/4 - advisor perspective
  • PCG 2017/4 - advisor perspective cost of funds
  • conducting financing disputes – advisor perspective.
Materials from this session:

Taxing goodwill and taxing scotch mist

Author(s):  Michael WALPOLE

This paper covers:

  • what is goodwill?
  • the High Court Appeal.

 

Materials from this session:

The latest developments in succession planning for trusts

Author(s):  Daniel FRY,  Lisa Monaco

This paper covers:

  • discretionary trusts
  • memoranda of wishes
  • switching off appointor and guardian powers                  
  • introduction of guardian
  • corporate appointors and guardians
  • the strategy in Fischer & Nemeske Pty Ltd
  • trust splitting.

 

Materials from this session:

What do self-driving cars, game-playing robots and tax have in common?

Author(s):  Belinda TOWNSEND,  Zane Duncalf

This presentation covers:

  • what are the potential disruptive technologies for tax professionals?
  • what will the ATO of the future look like?
  • what has EY done to self-disrupt using these technologies?
  • how can you continue your digital tax journey?
Materials from this session: