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Alice Springs Seminar

Published on 24 Nov 2006 | Took place at Crowne Plaza, Alice Springs, NT

This seminar covered:
- superannuation update
- CGT small business concessions
- salary packaging
- tax update.

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Individual sessions

Tax update 2006

Author(s):  Marc ROMALDI,  Catriona INGRAM

This tax update paper covers the most significant tax changes occurring during the year including:

  • 2006 Federal Budget announcements
  • promoter penalty regime
  • CGT and non-resident changes
  • significant legislation and cases generally.
Materials from this session:

Salary packaging

Author(s):  Jennifer REES

Issues addressed in this paper include:

  • types of employers
  • popular fringe benefits included in packages
  • effective salary sacrifice arrangements
  • is salary packaging still worth it considering recent changes to income tax?
Materials from this session:

Government's plan to simplify & streamline superannuation: where are we now?

Author(s):  Matthew TRIPODI

The extent of the Government’s ‘Plan to simplify and streamline superannuation’, as announced in the Federal Budget, came as quite a surprise to many. This paper provides an overview of the Government’s proposals and the further developments since the budget announcement, including discussion of the following specific aspects of the proposals:

  • taxation of benefit payments
  • payment rules
  • contribution rules
  • age pension assets test (Centrelink)
  • other measures
  • untaxed schemes.
Materials from this session:

CGT small business concessions

Author(s):  Paul INGRAM

Two press releases issued by the Treasurer as part of the May Federal Budget (Nos. 038 and 039) proposed some important changes to the CGT Small Business Concessions, which significantly expand their scope. This presentation examines the proposed changes, including the following:

  • Changes to apply from 1 July 2006
    • $5m maximum net asset value test
    • active asset test
    • SB CGT Affiliates
    • significant individual test
    • application of the concessions in the event of death of significant individual
    • changes to specific concessions
  • changes to apply from 1 July 2007
    • $5m threshold to increase to $6m
    • STS taxpayers to qualify regardless of $6m threshold.
Materials from this session: