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12th National Tax Intensive Retreat

Published on 26 Aug 2004 | Took place at Sheraton Noosa Resort, Qld, National

This Retreat provided an in depth analysis of several key practical issues confronting clients.

The focus of the Retreat was on liberating wealth from corporate and trust structures. In particular it focussed on using schemes of arrangement, capital reductions, winding up and resettling trusts, and formal and informal liquidations to liberate wealth. The emphasis of the Retreat was on practical problems.

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Individual sessions

Grappling with Division 7A in the real world

Author(s):  Les SZEKELY This paper covers the following topics:
- the most common Div 7A errors and exposures
- the interaction between Div 7A and FBT
- loan strategies to minimise 'gap' tax
- the interaction between Div 7A and FBT Loan strategies to minimise 'gap' tax
- wrinkles in the new Subdivision EA.

Materials from this session:

The trust has served its purpose

Author(s):  Ken SCHURGOTT

What are the difficult isues in distributing from trusts? This paper contains a detailed analysis of issues including:

  • winding up trusts
  • what are the dangers when trying to get the money out?
  • effective intervivos capital distributions
  • the complex issues arising from CGT events
  • how can we effectively wind up trusts on death of the main players?

This was also presented by the author at the Small Business Intensive held in Fremantle, WA, on 29 October 2004.

Materials from this session:

Getting money out of companies

Author(s):  Paul SOKOLOWSKI

This paper covers the intricacies of distributing or liberating wealth from continuing companies including:

  • the advantages of schemes of arrangement in complex client structures
  • what to do to deal with value shifting traps
  • dealing effectively with possible debt forgiveness implications
  • structuring and optimising capital reductions / buybacks - avoiding assessable dividends
  • capital benefits and dividend streaming implications.

This paper was also presented by Michael Hennessey at the 'Roadmap to Business Structures' seminar held in Brisbane on 19 November 2004. Michael also presented a large proportion of the paper at the 'My Client the Retiree/Investor' seminar held in Maroochydore on 8 April 2005 and at the '2005 North Queensland Convention' held in Townsville on 19 and 20 May 2005.

Materials from this session:

Restructuring or winding up a company

Author(s):  Peter MOLTONI This paper covers getting wealth out of the company, including an in-depth examination of the issues and the tools available, including:
- consolidations and demergers - tools for restructuring
- the challenges with formal and informal liquidations
- how we can deal with the conflicting issues arising under stamp duty, income tax and CGT.

Materials from this session:

The Hart of Part IVA

Author(s):  John W DE WIJN What's the current state of Part IVA following the Hart decision? Specific issues addressed in this paper include:
- when does tax planning become tax avoidance
- wide scheme/narrow scheme, the implications of commercial purpose
- focusing on the means of liberating wealth - substance and form
- importance of considering alternative options.

Materials from this session: