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Featuring the highest rated content from our recent events. Supercharge with up to 20 CPD hours per pack. 

New Release - 2021 Corporate Power Pack (6 Parts)

Recent cases and rulings video 1 CPD hours
Presented by Joanne DUNNE, Andrew Hirst,

  • This video covers recent cases and rulings.

Intangibles in the spotlight – Cross border tax issues video 1 CPD hours
Presented by Tim Heberden, Jacques Van Rhyn, Chris Ferguson,

  • This video covers practical insights into the requirements of Chapter VI of the OECD TP Guidelines when dealing with Intangibles and the Australian Taxation Office’s guidance when transacting on a cross-border basis with related parties.

Topical issues affecting cross-border capital management video 1 CPD hours
Presented by Kevin GRIFFITHS, Catherine Parkinson,

  • This video covers a technical summary of key topical tax issues affecting capital structures, including perspectives on current approaches and future trends in responding to these issues.
  • This video covers the background to the BEPS 2.0 Pillar 1 and Pillar 2 proposals in the context of the broader BEPS initiative, recent developments as well as the various tensions and unresolved issues.
  • This video covers an overview of our compliance approach and what will attract the ATO’s attention if you make a claim.

State taxes for corporates – stamp duty video 1 CPD hours
Presented by Matthew CRIDLAND

  • This video covers the state taxes landscape, and in particular, current tax issues that should be on the radar of taxpayers.

Purchase all New Release - 2021 Corporate Power Pack (6 Parts) sessions.

Member
$105.00
Non-member
$210.00

New Release - 2021 SME Power Pack (14 Parts)

Tax Policy and Advocacy Update video 1 CPD hours
Presented by Robyn Jacobson, Scott TREATT,

  • This video covers an update on the key advocacy activity and further insight into current hot policy topics.

Professional firm structuring & professional firm allocation of profits video 0 CPD hours
Presented by Michael Butler, Tom Hendrick,

  • This video covers: Structuring professional practices—ATO’s 2015 Guidelines (withdrawn in 2017) Draft PCG 2021/D2 Worked examples & commentary.

Thought leadership – Leading the charge on tax reform video 1 CPD hours
Presented by Peter GODBER, Robyn Jacobson,

  • This video covers: The Institute’s current tax policy and advocacy activities The key tax reform issues identified during the Institute’s recent The Tax Summit: Project Reform event series The Institute’s final position paper which was submitted to government A range of tax policies, both existing and proposed, that are relevant to private clients, and how our tax system could be improved for all stakeholders.
  • This video covers: The additional conditions which are now required to be satisfied, including how they apply to “later entities” How the choice of legal structure can affect the availability of the concessions Some traps for the unwary The special rules which apply when seeking to use the small business roll-over in Subdivision 152-E to acquire shares or units as a replacement active asset Downturn in turnover and reduction in valuation issues Case study/ies with numbers – deep dive with legislation, rulings (if any) and numbers to work through the problem – merging the study into the presentation with a mix of numerical mini examples.

FBT and tax consequences of new working arrangements video 1 CPD hours
Presented by Paul HOCKRIDGE

  • This video covers: FBT fundamentals – the rates and dates What has changed and what the Commissioner has had to say on FBT FBT answers that we are still waiting on Victorian Payroll Tax in the COVID era Working from home deductions – the Commissioner’s views Travelling from home (your usual place of work).

What happens where the intended use of property changes video 1 CPD hours
Presented by Rachel O'Donnell, Adam Dimac,

  • This video covers both the direct and indirect tax consequences arising from the change of intention.

Division 7A - Where are we heading video 1 CPD hours
Presented by Mark Molesworth

  • This video covers: Loans in existence on 4 December 1997 Unpaid present entitlements (UPE) including UPEs that are held on sub-trust and those in existence before 16 December 2009 The ongoing relevance of a company having a “distributable surplus” The maintenance of existing Division 7A arrangements with particular reference to the cash flow considerations Unwinding existing Division 7A arrangements Primary production companies with substantial retained earnings being a source of finance to associated individuals and related entities for commercial and other purposes The interaction with other taxation provisions.
  • This video covers: Current trends in the burden of proof in RDTI claims, focusing on requirements around documentary evidence to substantiate eligibility (including an examination of historic and more recent decisions) Reasons for why a claimant may have an incomplete trail of contemporaneous documentation to substantiate claims and the role of lay or viva voce evidence in plugging the gaps Trends in the use of independent expert evidence in RDTI claims What this means for claimants going forward.

The future of R&D video 1 CPD hours
Presented by David GELB, Georgia King-Siem,

  • This video covers: A discussion on the Government’s proposed ‘Patent Box’ initiative Insights to guide practitioners and taxpayers on R&D compliance matters A discussion on Board of Taxation reviews and implications for regulators and taxpayers.
  • This video covers what is understood to be the current ATO view on, and also how to proactively manage and mitigate the risks in relation to, reimbursement agreements.

Transparency when dealing with the ATO video 1 CPD hours
Presented by Fletch HEINEMANN, Sarah Lancaster,

  • This video covers a focus on providing practical strategies in managing ATO reviews and audits.

Superannuation member balance strategies upon death video 1 CPD hours
Presented by Jemma SANDERSON

  • This video covers: Implications of recent cases The importance of valid binding death benefit nominations (BDBNs) Transfer balance cap strategies and solutions Dealing with properties and other “lumpy” assets when paying death benefits The changing role of superannuation in estate planning.

Family trust elections – why bother making one? video 1 CPD hours
Presented by Danielle Constantine, Todd Want,

  • This podcast covers a practical explanation of the main situations in which an FTE or IEE may be required and sets out some of the pitfalls and planning opportunities associated with making an FTE.

SMSFs and property development – where are we at? video 1 CPD hours
Presented by Philip BRODERICK

  • This video covers: What is the current state of play? The ATO’s view in SMSFRB 2020/1 How can SMSFs safely undertake property development? SMSF property development structures.

Purchase all New Release - 2021 SME Power Pack (14 Parts) sessions.

Member
$245.00
Non-member
$490.00

Corporate Power Pack (14 Parts)

  • This video covers: NSW electricity industry NSW govt reform package agreement between NSW and Origin capacity charges issues capital payment CGT regime.
  • This video covers: key facts decision implications for taxpayers.

Seat 1A on the digital tax plane: Chasing source – or chaos? video 1 CPD hours
Presented by Jayde THOMPSON, Greg Weickhardt,

  • This video covers: will it deliver on the G-20’s mandate? a truce through tough times, or will digital services taxes pile on? how did we get here and should Australians care?

Permanent establishments in 2020 and beyond video 1 CPD hours
Presented by Amber Agustin, Cameron Forbes,

  • This video covers permanent establishments in 2020 and beyond.

Capital or Revenue – Implications of the counterfactual video 1 CPD hours
Presented by Dioni Perera, Shashi SIVAYOGANATHAN,

  • This video covers: analysis of Sharpcan relevance and comparison against recent and seminal capital/revenue cases future landscape of capital/revenue analysis.

Thin capitalisation rules - How arm’s length is arm’s length? video 1 CPD hours
Presented by Shahzeb Panhwar, Cindy Perryman,

  • This video covers: history of ALDT use availability of guidance history of disputes availability of comfort? two headed monster – TR 2020/4 and PCG 2020/7.

Issues with the treatment of sovereign wealth funds and pension funds video 1 CPD hours
Presented by Luke Bugden, Christina Sahyoun, David Stevenson,

  • This video covers: history of SFFR amendments concepts and issues compliance & rulings.

What Directors are looking for from a tax risk management perspective video 1 CPD hours
Presented by Teresa DYSON, Michael Carey,

  • In the past few years Boards have become more involved with tax risk management. There are a number of reasons for this: tax has become a more important and topical issue in general; there is a deeper understanding of the financial and reputational impact associated with tax risks, and of course, the ATO’s recommended governance frameworks for tax functions and its expectations regarding board-level controls. This video explores the impact of these developments from the perspective of Board members.

Topical issues and developments in M&A video 1 CPD hours
Presented by Enzo COIA, Cameron BLACKWOOD,

  • This video covers topical issues and developments in M&A.

Keynote address – Economic update video 1 CPD hours
Presented by Noel Richards

  • This video covers an economic update.

Transfer pricing aspects of cross-border transfers of intangibles video 1 CPD hours
Presented by Jacques Van Rhyn, Tim Heberden, Chris Ferguson,

  • This video covers: intangibles landscape OECD guidance on Intangibles OECD Action 8 the complexity of intangibles complexity of IP assets.
  • This video covers: the OECD’s pricing framework for intercompany financing transactions case study - how do I price an intercompany financing arrangement? the importance of contemporaneous documentation and evidence in the new world.

US business expansion, localised development video 1 CPD hours
Presented by Scott Hes, Elizabeth Cullinan,

  • This video covers: general US tax considerations (federal and salt) financing transfer pricing / permanent establishment / treaty discussion of models.

Takeover: Sale to a multinational video 1 CPD hours
Presented by Angie HICKS, Lauren Gatto,

  • This video covers: current structure vendor and purchaser priorities for transaction overview of transaction scenarios tax implications on sale – Scenario 1 (50% CGT discount) tax implications on sale – Scenario 2 (768-G ITAA97 concession) tax implications on sale – Scenario 3.

Purchase all Corporate Power Pack (14 Parts) sessions.

Member
$245.00
Non-member
$490.00

SME Power Pack (20 Parts)

Payment and taxation of death benefits video 1 CPD hours
Presented by Nathan Yii

  • This video covers: introduction to superannuation and pensions hidden taxes on paying death benefits – who should be benefits be paid to? death benefit payment decisions and how to manage the transfer balance cap on the death of one spouse the appropriate use of superannuation proceeds trusts post-death to minimise death benefits tax – when should they be used? in specie transfers of assets post-death withdrawals by members and attorneys pre-death.

Succession planning and trusts video 1 CPD hours
Presented by Magdalena Njokos, Daniel SMEDLEY,

  • This video covers: managing control of family trusts – understanding the legal mechanisms what should the power of appointment provide? key considerations if variation is required how to best manage trust control.

The broke trustee video 1 CPD hours
Presented by David W MARKS

  • This video covers: rights of indemnity assets available to the liquidator the bankruptcy laws.

Ready, set, go! Start up structuring 101 video 1 CPD hours
Presented by David HUGHES

  • This video covers: case study scenario.
  • This video covers: what did 2020 have in store for us? the lockdown the stimulus measures Australian government Covid-19 relief packages predictions for the next 6-12 months.

Tackling trust losses video 1 CPD hours
Presented by Neil Brydges, Daniel SMEDLEY,

  • This video covers: family trust elections interposed entity elections making a family trust election franking credit trading rules altering elections.
  • This video covers: what is a business buy-sell agreement? why do we need buy-sell agreements? what do the various buy-sell models look like? what if I can’t get the insurance that I want? contractual and drafting considerations.

The increasing use and threat of Section 100A video 1 CPD hours
Presented by Michael BUTLER

  • The ATO’s increasing compliance activity around section 100A has serious implications for every day clients. But the legislation has not changed – so why the change in administration? Advisers await the ATO’s new ruling with great anticipation. This session looked at what section 100A is really about, including the “original family dealing” exception, and whether the ATO’s increased activity is justified.

Contributions workshop video 1 CPD hours
Presented by Craig DAY

  • This video covered: catch-up concessional re-cap practical catch-up contribution advice issues advice strategy opportunities.

NALI and NALE video 1 CPD hours
Presented by Tim Miller

  • This video explored the following areas of interest: new law changes, how they apply including ATO interpretation specific and general nexus between expenses and income trustee v personal remuneration – SIS v tax application to practitioners with their own SMSF.
  • This video covers: key findings and statistics tax rules & rates timeline who should finalise the deceased’s tax affairs after their death? assets at death - part of the deceased estate? how to transfer? summary of potential recommendations.

Family trust elections video 1 CPD hours
Presented by Linda Tapiolas

  • This video covers: FTEs and IEEs family trust distribution tax passing control of a trust take home points.

The only constant is change… Restructuring video 1 CPD hours
Presented by Kim Reynolds

  • This video covers: restructure considerations managing the tax cost associated with restructuring other considerations financing the restructure.

Keeping it in the family – Family law considerations video 1 CPD hours
Presented by Scott Wedgwood, Allison Caputo,

  • This video covers: case study divorce and de facto relationships property settlement sealing the deal.
  • This video covers: s100A reimbursement agreement.
  • This video covers: validly appointing income issues with present entitlement trust splitting and resettlements use of asset revaluation reserves.

Navigating the maze of base rate entities video 1 CPD hours
Presented by Robyn Jacobson

  • This videos covers: the corporate tax cuts base rate entities implications for franking. other issues.

State taxes: Change is now! video 1 CPD hours
Presented by Lee JURGA

  • This video covers state taxes highlights.
  • This video covers: legislative framework who is an ‘employee’ for SG purposes? ordinary time earnings v total salary and wages interaction with other rules ATO powers.

Post-death main residence CGT traps video 1 CPD hours
Presented by Ian Raspin, Robyn Jacobson,

  • This video covers: general rules rules for deceased estates rules for foreign residents.

Purchase all SME Power Pack (20 Parts) sessions.

Member
$350.00
Non-member
$700.00

SME Power Pack 2 (12 Parts)

  • This video covers: the nature of a dispute in wealth distribution and the claims at hand ownership structures including personally held, family trust and superannuation the tax implications in dealing with estate and wealth disputes and not losing track of the tax bill tax-effectively addressing estate disputes by agreement or court order – what’s the difference and what do they deal with? Division 128 CGT Rollover and Victorian duty concessions on death and applying them in a dispute context factoring in superannuation death benefits in the dispute and minimising death benefits tax transferring control of family discretionary trusts without triggering tax using tax planning as a bargaining tool in negotiating an outcome remembering prevention is far better and cheaper than a cure.

Dealing with the fallout of COVID-19 video 1 CPD hours
Presented by John Ioannou

  • This video covers: identify opportunities to access small business CGT concessions for businesses that survive the fallout understand the tips and traps regarding the company and trust loss rules for entities that may be experiencing losses for the first time navigate through the plethora of forgiveness rules (Div 7A, commercial debt forgiveness and bad debts) know when to turn off the oxygen of a business — how safe is the insolvency safe harbour?

Update on s 100A video 1 CPD hours
Presented by Leo Gouzenfiter, Alexis KOKKINOS,

  • This video covers: current thinking and currently available guidance on s 100A how taxpayers can navigate a path through the provisions while we wait for further clarification consideration of the applications of s 100A to examples dealing involving families and private business groups interaction of s 100A with other provisions such as Division 7A and the trust loss provisions.
  • This video covers: international credentials immovable/movable estate multicultural/multiple laws conflict of laws inheritance tax.
  • This video covers: review the foundation principles from Sun Newspapers consider recent cases and rulings explore what constitutes a business discuss whether a one-off venture may be a profit-making undertaking on revenue account.

No longer business as usual: Utilising tax losses video 1 CPD hours
Presented by Stephen HOLMES

  • This video covers: a review of the continuity of ownership test the same or similar business test, including the business continuity ruling the impact of Div 35 for non-commercial losses practical planning opportunities.

Asset protection: Hard to make - easy to lose video 1 CPD hours
Presented by Andy MILIDONI

  • This video covers: what and who do we need protection from? identifying who is a risk identifying what is at risk if things go wrong structuring to provide clients with the ultimate protection.

SMSFs – Where are we now - video 1 CPD hours
Presented by Melanie Dunn

  • This video covers: contributions - what’s new? total super balance (TSB) considerations contribution issues for high income earners considerations when moving into retirement.

Tax implications of relationship breakdown video 1 CPD hours
Presented by Todd Want

  • This video covers tax implications of relationship breakdown.
  • This video covers: residential real estate underpins Australia’s wealth the rate of decline has been easing since July however Melbourne stands out, with no signs of an improvement in the rate of decline rental demand in particular will be materially impacted by stalled overseas migration the fiscal cliff is now a steep hill office market trends.

Vacant land rules video 1 CPD hours
Presented by Seema MISHRA

  • This video covers: rules apply from 1 July 2019 limit the deductibility of land related holding and financing costs for certain taxpayers that hold vacant land implications for CGT cost base Eichmann v Commissioner of Taxation [2020] FCAFC 155 Full Federal Court Decision of 17 September 2020.

Property and super – Tips and traps video 1 CPD hours
Presented by Daniel BUTLER

  • This video covers: structures SMSF trustee services SMSF acquiring materials rent relief LRBAs. downsizer.

Purchase all SME Power Pack 2 (12 Parts) sessions.

Member
$210.00
Non-member
$420.00