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1 CPD hours
 Presented by Neal DALLAS

  • This video covers: Who is an employee for SGC purposes? When is a contractor working under a contract that is wholly or principally for their labour Safeguards to reduce risk of shortfalls Managing the clearing house timing issue Identifying shortfalls and offsetting payments.

1 CPD hours
 Presented by Thomas Aitkenhead

  • This video covers: Subdividing, ‘flipping’, mere realisation, change of purpose Revenue v capital dichotomy The recently enacted vacant land changes that deny deductions for holding costs The recently enacted main residence exemption changes affecting non-residents Recent developments impacting on the active asset test in the small business CGT concessions.

1 CPD hours
 Presented by Melinda Peters

  • This video covers: The options now available to taxpayers involved in a potential dispute and how These can best be used to improve outcomes for your clients Looking at your client from the Commissioner’s perspective Practical insights into current experiences in the dispute space.

1 CPD hours
 Presented by Jemma SANDERSON

  • This video covers: Thresholds including impending indexation Downsizer and other contribution opportunities Bring forward rules and strategies Carry forward concessional contributions.

1 CPD hours
 Presented by Phil Shepherd

  • This video covers: Quarantining the profits of the foreign entity at the foreign corporate tax rate (subject to Australia’s CFC rules and transfer pricing regime) Accessing the dividend exemption under Subdivision 768-A ITAA 1997 Accessing CGT reductions under Subdivision 768-G ITAA 1997 Application of s23AH branch exemption to ‘foreign’ subsidiaries Determining the members of a tax consolidated group and whether foreign subsidiary members may be considered part of an Australian group depending on where decisions are made Whether the CFC rules apply to the entity and implications for common foreign ‘hybrid’ flow through entities Application of Australia’s double tax treaties.

1 CPD hours
 Presented by Danielle Ellershaw

  • This video covers: Recent key cases Residence under the Double Tax Agreement and why it’s important Impact of COVID-19 Documents and evidence – what the ATO may ask for.

1 CPD hours
 Presented by Paul INGRAM

  • This video covers: Land tax Stamp duty Payroll tax.

1 CPD hours
 Presented by Julianne JAQUES

  • This video covers recent developments with a focus on the approach that Courts have taken to transfer pricing issues and the practical implications for taxpayers in the financial services industry.

1 CPD hours
 Presented by Joanne DUNNE, Andrew Hirst,

  • This video covers recent cases and rulings.

1 CPD hours
 Presented by Alison Feather, Katrina Piva ,

  • This video covers: An overview of the Instant Asset Write Off and loss carry back measures Technical and practical issues arising from the implementation of the measures.

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.

1 CPD hours
 Presented by Emily Falcke, Chris Stewart, Lauren Markopoulos, Anthony Martin,

  • This video covers a highlight the significant federal tax case law from the past year including Glencore, Healius and others.

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.

1 CPD hours
 Presented by Mark WEST

  • 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.

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.

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.

1 CPD hours
 Presented by Simon JENNER, Andrew SHARP,

  • This video covers an overview of some key tax issues observed on recent and anticipated capital management transactions.

1 CPD hours
 Presented by Kristian Kolding

  • This video covers the year that was, and what’s to come as we start to put COVID-19 behind us and embrace a new normal.

1 CPD hours
 Presented by Mariana Von Lucken

  • This video covers: Changes from 1 July 2021 Changes to the AusIndustry guidance Recent cases.

1 CPD hours
 Presented by Chris ARDAGNA, Robyn Jacobson,

  • This video covers: Recent developments JobKeeper overpayments ATO compliance activities What is the exposure for your clients? Income tax treatment and liberating the funds.

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.

1 CPD hours
 Presented by Mark RYAN

  • 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.

1 CPD hours
 Presented by Ron JORGENSEN

  • This video covers the various problems that can and may arise and the practical insights to resolve these problems.

1 CPD hours
 Presented by Neil Brydges, Robyn Jacobson,

  • This video covers The vacant land measures which deny deductions for holding costs The impact of these changes on property developers The amendments which deny the CGT main residence exemption to foreign residents Strategies to mitigate the effect of these changes, including understanding the available exemptions.

1 CPD hours
 Presented by Scott Anderson

  • This video covers I am in financial stress – What to do now?

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.

1 CPD hours
 Presented by Linda Tapiolas

  • This video covers an in-depth review of the nature of structures that work well during the running of the agribusiness and enable an optimum tax and commercial outcome on exit.

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.

1 CPD hours
 Presented by Igor GOLSHTEIN

  • 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.

1 CPD hours
 Presented by Danielle Wood

  • This video covers observations on the outlook for the Australian and global economies post COVID-19 and implications for financial services.

1 CPD hours
 Presented by Ian Raspin, Robyn Jacobson,

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

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.

1 CPD hours
 Presented by Payne Karen

  • 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.

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.

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.

1 CPD hours
 Presented by David W MARKS

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

1 CPD hours
 Presented by Kim Reynolds

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

1 CPD hours
 Presented by Scott Wedgwood, Allison Caputo,

  • This video covers: case study divorce and de facto relationships property settlement sealing the deal.

1 CPD hours
 Presented by David HUGHES

  • This video covers: case study scenario.

1 CPD hours
 Presented by Matthew McKEE

  • This video covers: contractor provisions director related payments intra-group transactions case studies.

1 CPD hours
 Presented by Adam Gerard

  • This video covers the areas of related party arrangements and the grouping/degrouping provisions which are often areas of investigation for the Revenue Offices.

1 CPD hours
 Presented by Scott Pease

  • This video covers: relevant contract provisions employment agency arrangements liability of principal for contractors' payroll tax.

1 CPD hours
 Presented by Lee JURGA

  • This video covers state taxes highlights.

1 CPD hours
 Presented by Tim SANDOW

  • This video covers: tests for determining corporate tax residency current ATO guidance what is the risk?

1 CPD hours
 Presented by Paul HOCKRIDGE

  • 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.

1 CPD hours
 Presented by Philip BRODERICK

  • 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.

1 CPD hours
 Presented by Philip BRODERICK

  • This video covers: legislative framework components of the SGC the SG Amnesty and its benefits making disclosures and payments under the Amnesty practical issues with the Amnesty.

1 CPD hours
 Presented by Craig DAY

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

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.

1 CPD hours
 Presented by Nadia Alfonsi

  • This video covers: engaging with the ATO top 1000 super fund findings where to from here tax transparency code.

1 CPD hours
 Presented by Peter BURGESS

  • This video covers: COVID-19 relief measures enacted changes announced but not yet law other developments.

1 CPD hours
 Presented by Jemma SANDERSON

  • This video covers: work test changes carry forward concessional contribution cap bring forward periods – what’s new, and what does a new financial year mean? withdrawal and recontribution strategies downsizer contributions refunding excess contributions.

1 CPD hours
 Presented by Anna WILSON

  • This video covers: NSW electricity industry NSW govt reform package agreement between NSW and Origin capacity charges issues capital payment CGT regime.

1 CPD hours
 Presented by Rachel Law

  • This video covers: key facts decision implications for taxpayers.

1 CPD hours
 Presented by Chris SIEVERS

  • This video covers: the contractor provisions the Optical Superstore – the facts the tribunal decision the Supreme Court the Court of Appeal implications of the decision.

1 CPD hours
 Presented by Adrian CHEK, Michelle Owens, Vasko Nastevski,

  • This video covers: what are economic entitlements in property, and should they be subject to duty? current law – are they subject to stamp duty? the specific Victorian economic entitlement provisions duty on infrastructure transactions – the lease / licence distinction the WA fixed infrastructure right provisions.

1 CPD hours
 Presented by Tracey-Ann Oppedisano, Scott Pease,

  • This video covers: CSR v Optical Superstore [2019] VSCA 197 Chief Commissioner of State Revenue v Downer EDI Engineering Pty Ltd [2020] NSWCA 126 Compass Group v Commissioner of State Revenue [2020] QSC 184 Winlina Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 1080.

1 CPD hours
 Presented by Graeme Beattie, Chris Cook,

  • 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.

1 CPD hours
 Presented by Robyn Jacobson

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

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.

1 CPD hours
 Presented by Tim LAWLESS

  • 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.

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.

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.

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.

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.

1 CPD hours
 Presented by Edwin Baghdasarayan

  • 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.

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.

1 CPD hours
 Presented by Luke Bugden, Christina Sahyoun, David Stevenson,

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

1 CPD hours
 Presented by Daniel SMEDLEY

  • This video covers: reasons for using testamentary trusts – asset protection and taxation benefits testamentary trust integrity and anti-avoidance changes to Division 6AA of the ITAA 1936 and its impact on the administration of testamentary trusts dealing with main residences in testamentary trusts including the right to occupy and the acquisition of a new residence how to ensure superannuation death benefits obtain concessional tax treatment alternatives to testamentary trusts.

1 CPD hours
 Presented by Emma WOOLLEY

  • This video covers: international credentials immovable/movable estate multicultural/multiple laws conflict of laws inheritance tax.

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.

1 CPD hours
 Presented by Robyn Jacobson, Andrew MILLS,

  • This video covers: The Tax Institute’s recent and ongoing advocacy activities driving tax reform unfinished business for corporates and SMEs.

1 CPD hours
 Presented by Kaitilin LOWDON, Paul SOKOLOWSKI,

  • This video covers: a recap of the current rules and how they apply in practice key legal decisions and the evolving judicial interpretation of residency concepts The Board of Taxation review and current state of play impact of the COVID-19 crisis on the tax residency status of individuals The Commissioner of Taxation’s views.

1 CPD hours
 Presented by Jane Ballard, Tristan Boyd,

  • This video covers an overview of the regulatory framework for decommissioning under Australian offshore petroleum and environmental law, and potential areas for reform.

1 CPD hours
 Presented by O'Hare Janelle

  • This video covers: what the energy transition means for the tax mix and how it will it impact the revenues of Government the role of tax policy and fiscal settings for the energy transition the current tax regime in Australia relevant to the transition other global fiscal settings and incentives and how they compare to the Australian regime the potential reforms in Australia to support the transition.

1 CPD hours
 Presented by Martin FRY

  • This video covers: how arbitration works, with a focus on the final offer model adopted under most of Australia's DTAs, also known as the 'baseball' model how taxpayers get to arbitration, and whether the prospect of arbitration can be expected to affect MAP the tensions and complex decision making required in balancing domestic procedures for resolution with resolution achieved through MAP or arbitration international experiences in tax arbitration.

1 CPD hours
 Presented by David W MARKS

  • This video covers: Corporations Act and tax law dividends profits or s 254T – or both? frankable distributions capital reduction or share buyback – what is the difference anyway?

1 CPD hours
 Presented by Chloe BURNETT

  • 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.

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.

1 CPD hours
 Presented by Luigi Romanelli

  • This video covers managing stress and distress.

1 CPD hours
 Presented by Robyn Jacobson, Andrew MILLS,

  • This video covers: advocacy activities tax reform.

1 CPD hours
 Presented by Daniel BUTLER

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

1 CPD hours
 Presented by Travis Anderson

  • This video covers: COVID-19 temporary relief measures safe harbour corporate insolvency.