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Tax Intensive

Published on 09 Oct 2008 | Took place at Cathedral Centre, Toowoomba, QLD

This event catered to delegates in the Toowoomba and Darling Downs region.

This seminar included updates on recent changes, gave insights into the issues perceived to be relevant and dealt with the income tax, CGT and GST issues relevant in an SME environment.

Some of the topics covered include:

  • trust deeds and discretionary trusts
  • Small Business CGT Concessions–Practical case studies
  • extracting value from business entity
  • superannuation funds and the borrowing rules
  • GST and property
  • Division 7A loan issues.

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Individual sessions

Trust deeds and other matters

Author(s):  John MIDDLETON

This paper covers:

  • ATO position on trust cloning
  • recent changes to trust loss election rules
  • defining classes of beneficiaries for flexibility
  • preparing the trust distribution minute - some tips and traps
  • disclaiming a benefit after Pearson and Ramsden
  • defining income in the trust deed after Cajkusic
  • resettlements and the Statement of Principles.
Materials from this session:

Small business CGT concessions

Author(s):  Philip KEIR

This paper covers:

  • recent changes to the small business CGT concession rules
  • structuring with the small business CGT concessions in mind
  • the importance of being connected or affiliated
  • practical issues - applying the rules using case studies.
Materials from this session:

The end game - Extracting value

Author(s):  David MARSCHKE

This presentation covers:

  • share sales (allocation of the purchase price and valuation issues)
  • restraint of trade and exit payments
  • withdrawal of profits and non-assessable gains from companies
  • tax issues - winding up private companies
  • earn outs and CGT
  • dividends, capital reductions and buy-backs.
Materials from this session:

Self manged funds–The new borrowing rules

Author(s):  Allan MCPHERSON

This presentation provides an explanation of the new borrowing rules for superannuation funds including:

  • what assets can be purchased
  • what is a limited recourse borrowing
  • ATO view on related party loans and personal guarantees
  • tax implications
  • what are the alternatives.
Materials from this session:

GST issues associated with integrated property developments

Author(s):  Senthuran ELALINGAM

This paper covers:

  • acquisition phase - how to buy and manage your GST exposure
  • the development lifecycle - GST issues you may encounter while building
  • how to sell your property - the type of property you are selling
  • changes to your use of property and GST adjustments.
Materials from this session:

Private entity loans–Has the dust finally settled?

Author(s):  Jamie TOWERS

This paper covers:

  • recent changes in the law related to private company loans
  • the impact of the Commissioner's "moratorium" in PS LA 2007/20
  • recent rulings related to Div 7A and their impact
  • strategies for cleaning up or living with existing loans
  • practical examples on the operation of Div 7A.
Materials from this session: