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  • NSW 10th Annual Tax Forum

NSW 10th Annual Tax Forum

Published on 18 May 2017 | Took place at Sofitel Sydney Wentworth, Sydney, NSW

This event covered many topics including:

  • pensions
  • sale of a business
  • earnouts
  • CBC reporting
  • financing – debt equity
  • states taxes
  • not-for-profits
  • justified trust
  • GST update

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Individual sessions

Restructuring rollover vs CGT concessions – And the winner is...

Author(s):  Jol DARE

This paper covers:

  • some background – the rollovers we already had
  • SBRR 101 – a quick primer
  • the rollover and small business CGT faceoff...
  • some other (non-tax) thoughts with rollover
  • when is the SBRR the clear category winner (and when is caution needed?)
Materials from this session:

New small business restructure rollover – How generous is it really?

Author(s):  Dung Lam

This paper covers:

  • what conditions must be satisfied to claim the SBR rollover?
  • what are the consequences of the SBR rollover applying?
  • ultimate economic ownership
  • consideration for the transfer
  • other issues to consider
  • when would you use this SBR rollover?
Materials from this session:

Division 7A – An old chestnut

Author(s):  Andrew Noolan

This paper covers:

  • issues with the operation of Division 7A
  • the future of Division 7A.
Materials from this session:

Innovative entities – How to get the tax office to pay for your good ideas

Author(s):  Adrian Bailey

This paper covers:

  • earlystage innovation companies
  • early stage venture capital limited partnerships
  • ESS incentives for start-ups
  • research and development incentives.
Materials from this session:

So many changes to pensions: How will you see the wood for the trees?

Author(s):  Graeme COLLEY

This paper covers:

  • what increases or decreases a person’s transfer balance account?
  • increases in the transfer balance account
  • decreases in the transfer balance account
  • transition to retirement income atreams
  • death benefit pensions and the transfer balance cap.
Materials from this session:

Issues on a sale of a business and business restructures

Author(s):  Michelle HARTMAN

This paper covers:

  • small business roll-overs
  • use of the small business CGT concessions
  • are earnouts a bad idea for SMEs?
  • share or asset sale?
Materials from this session:

ATO disputes with SME taxpayers – How to navigate uncertain waters

Author(s):  Timothy Fraser

This paper covers:

  • the ATO reinvention program
  • the SME market
  • how we minimise disputes in PGH
  • dispute management in PGH.
Materials from this session:

What is happening with BEPS and other elements of international taxation?

Author(s):  Richard J VANN

This paper covers:

  • multilateral instrument to implement treaty-related BEPS measures
  • other BEPS developments 2016-2017
  • diverted profits tax.
Materials from this session:

Dealing across Asia Pacific

Author(s):  Peter Radlovacki,  Kylie Robbins

This paper covers:

  • establishment and operation
  • divestment
  • recent developments.
Materials from this session:

AMIT regime implementation – Where are we at?

Author(s):  Craig Marston

This paper covers:

  • background to the regime
  • key elements of the regime
  • is it compulsory? carrots and sticks
  • technical issues.
Materials from this session:

What do mum and dad property developers really need to know?

Author(s):  Scott McGill

This paper covers:

  • assumed knowledge
  • comments
  • practical examples
  • revisit the lay of the land in the revenue v capital distinction
  • the distinction between revenue & capital
  • specific GST issues.

 

 

Materials from this session:

What is royalty?

Author(s):  Paul MCNAB

This paper covers:

  • outline of royalty principles
  • practical observations on common transactions
  • recent decisions
  • how to analyse fact patterns in this area.
Materials from this session:

Justified trust

Author(s):  Judy MORRIS

This paper covers:

  • fair and functioning tax system
  • obtaining justified trust
  • obtaining justified trust - ‘key taxpayers’ (‘the top 100’)
  • outcomes of justified trust approaches.
Materials from this session:

The DPT - Why was it top of the ATO wish list?

Author(s):  Tony COOPER

This paper covers:

  • background to the DPT in Australia
  • the structure of the DPT
  • how is the DPT to be imposed?
Materials from this session:

Some key cases – 2016/17

Author(s):  Bob Deutsch

This paper covers:

  • international tax
  • procedure
  • income
  • trusts
  • tax administration
  • GST.
Materials from this session:

Structuring infrastructure investments

Author(s):  Peter FEROS

This paper covers:

  • the tax environment and infrastructure
  • recent developments
  • key observations.
Materials from this session:

Tax risk and financing transactions – An ATO perspective

Author(s):  Jeremy HIRSCHHORN

This paper covers:

  • landscape of transactions with respect to financing arrangements
  • legislative framework
  • the Chevron decision
  • related party debt financing issues.
Materials from this session:

The way ahead for executive and employee incentives

Author(s):  Andy Hutt,  James Trainor

This paper covers:

  • impact of employee share scheme (“ESS”) taxation rules
  • alternative incentive structures
  • private companies and start-ups
  • thoughts on how the tax law can further support economic growth.
Materials from this session:

Not-for-profits: What are the recent changes affecting this area?

Author(s):  Danielle Mawer,  John KING

This paper covers:

  • what are the recent changes at the federal level?
  • what are the changes at the state and territory level?
  • upcoming changes.

 

Materials from this session:

The tax avoidance taskforce

Author(s):  Jennifer Kong

This paper covers:

  • what is the tax avoidance taskforce
  • our key work programs
  • further information about the tax avoidance taskforce projects
  • ATO warns against profit-shifting arrangements.
Materials from this session:

Managing Part IVA

Author(s):  Tim KYLE

This paper covers:

  • Part IVA warning signs
  • where many expect to be ok - but may not be
  • where many think they are no ok - but probably are
  • particular issues with group restructures
  • obtaining Part IVA comfort.
Materials from this session:

Financing – Debt equity, Section 974-80

Author(s):  James H MOMSEN,  Denis Larkin

This paper covers:

  • the repeal of section 974-80 and rewrite of scheme aggregation rules
  • implementation of BEPS reforms – some observations on the future financing of corporates and other widely held vehicles.
Materials from this session:

State taxes - What's been happening?

Author(s):  Katie Lin,  Adam Carter

This paper covers:

  • Winday International Pty Ltd v Chief Commissioner of State Revenue [2016] NSWCATAD 270
  • UNSW Global Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1852
  • Eastside Veterinary Emergency & Specialists Pty Ltd v Chief Commissioner of State Revenue [2016] NSWCATAD 104.
Materials from this session:

The new Superannuation tax reforms- Is this the end of the generalist superannuation adviser?

Author(s):  Gordon MACKENZIE

This paper covers:

  • grouping the reforms
  • the transfer balance cap
  • due diligence in the new world of advising on contributing
  • CGT modifications.
Materials from this session:

Taxing settlements and compromises – Not a penny more, not a penny less

Author(s):  Chris PEADON

This paper covers:

  • sole director/shareholder companies
  • family trusts
  • SMSF trustee companies
  • unrelated business partners – companies, partnerships and unit trusts.
Materials from this session: