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33rd South Australian State Convention
Published on 30 Apr 1998 | Took place at Paradise Wirrina Cove Resort, SA
Topics covered include: interest deductibility; Part IVA; the arm's length test; primary production investments; superannuation; eucalypt plantation investment; and the alienation of income
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Individual sessions
Interest deductibility
Author(s):
Des MALONEY
Topics covered include:
- when deductible
- new businesses
- characterisation
- apportionment of interest
Materials from this session:
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The commercial side of the Internet
Author(s):
Christine CUMBERFORD
Topics covered include:
- researching tax on the internet
- electronic commerece
- doing business online
- establishing Internet access in the tax practice
Materials from this session:
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Part IVA - Q & A
Author(s):
Des MALONEY,
Greg MAY,
Alice MCCLEARY,
Terry MURPHY
Topics covered include:
- Part IVA and discretionary trusts
- independent contractors
- getting round s160ZZS
- generating capital losses
- using franking to maximise after tax income
Materials from this session:
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Small Business rollover and excemption
Author(s):
Tim SANDOW
Topics covered include:
- scope of legislation including sale of shares
- limitations
- active asset rules
- how to structure to maximise benefit
- tax planning opportunities
Materials from this session:
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The Arm's Length Test
Author(s):
Terry MURPHY
Topics covered include: the difference between arms length relationships and arms length; does the price determine the relationship or does the relationship determine the price; and armless arrangements.
Materials from this session:
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Primary Production Investments
Author(s):
John RAWSON
This session will briefly consider the range of primary production investments and investment products commonly made available and will address common concerns such as: specific tax concessions; structures used; carrying on a business of primary production; CGT consequences.
Materials from this session:
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The Reform Proposal for Taxation of Trusts
Author(s):
Ken SCHURGOTT
Topics covered include:
- the need for reform
- The Commissioner's CEDA remarks
- the changes so far
- the 1997 Budget Reform Paper
- practical problems of changing the taxing basis
Materials from this session:
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DIY Superannuation
Author(s):
Alex WONG
Everyone either has, or has a client who has, a self managed super fund. It is critical to keep up to date with the latest tax issues in relation to superannuation generally and DIY funds particularly.
Materials from this session:
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Eucalypt Plantation Investment
Author(s):
Neville HILL
Topics covered include:
- what plantations are and why they are profitable
- client security
- State and Federal Governments' role
- year end client opportunities
Materials from this session:
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Alienation of Income - The Conflicting Views
Author(s):
Michael FOX
This session will provide the practitioners experience of the ATO's Alienation of Personal Services Income Project.
Materials from this session:
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Offshore Investment
Author(s):
Con TRAGAKIS
This session will examine the common issues raised by accountants associated with offshore investment. Topics covered include appropriate structuring of investments and consequences of structure adopted on effective tax rate on investment income.
Materials from this session:
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Superannuation - choice of fund
Author(s):
Suzanne MACKENZIE
The new 'choice of fund' rules will apply to you and your clients from 1 July 1998, will you be ready?
Topics covered include:
- What are the new rules?
- are all employees caught?
- federal v state employees
- employer liability - how to avoid it
Materials from this session:
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Warrents - Maximising Gains / Minimising Losses
Author(s):
Guy COLLISON
Topics covered include:
- what are Warrents?
- how are they priced?
- what are the different types of Warrents?
- why use Warrents over shares and options?
- the tax treatments of Warrents
- role of Warrents in super funds
Materials from this session:
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Section 108 - the new Regime
Author(s):
Arlene MACDONALD,
Malcolm WRIGHT
Topics covered include:
- what do the amended provisions do?
- what are commercial loans?
- the do's and don'ts
- old/new loans
- trust distributions to corporate beneficiaries
- what is the status of genuine loans to non arm's length entities?
- is there a more appropriate structure?
Materials from this session:
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