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26th National Convention

Published on 02 Mar 2011 | Took place at Convention and Exhibition Centre, Brisbane, National

The 26th National Convention was developed by an extensive team of taxation professionals and was both technically relevant and practical to meet the needs of all tax practitioners.

This event included corporate and SME streams plus a specialist stream covering a variety of areas including trusts, individuals, superannuation, MRRT and employment tax.

Get a 20% discount when you buy all the items from this event.

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Individual sessions

MITs, CIVs IMR and other TLAs: Developments and current issues for inbound capital flows

Author(s):  Andrew MILLS

This paper covers:

  • revised MIT withholding
  • scope of MIT definition
  • elective CGT for certain MIT assets
  • MIT review – Board of Taxation report and government response
  • proposed investment manager regime
  • collective investment vehicle review.
Materials from this session:

An overview of the big GST issues affecting SMEs in 2011

Author(s):  John OESTERHELD,  Kathryn Sewell

This paper covers:

  • current GST issues for corporate taxpayers
  • taxpayers’ charter and GST audits
  • BOTA – Proposed GST legislative changes commencing 1 July 2011
  • recent GST cases.
Materials from this session:

International clients and investors

Author(s):  John BALAZS

This paper covers:

  • residency of related entities
  • the “cost base” of assets and liabilities
  • offshore entities
  • unwinding a structure
  • elections
  • the deemed disposal of assets.
Materials from this session:

A limited partnership as trust beneficiary - Effective, or not?

Author(s):  Mark WEST

This paper covers:

  • Section 109BB amendment
  • limited partnership rules
  • possible tax issues.
Materials from this session:

Tax strategies for salary and wage earners

Author(s):  Alana HAIDUK,  Rita Staunton

This paper covers:

  • employees
  • superannuation
  • independent contractor.
Materials from this session:

Planning birthday parties in middle age

Author(s):  Scott HAY-BARTLEM

This presentation covers:

  • what changes and what opportunities arise:
    • 50
    • 55
    • 60
    • 65
  • other issues:
    • trust deeds
    • tidying up structures
    • estate planning.
Materials from this session:

Tax traps arising from family breakdowns

Author(s):  David MARSCHKE

This paper covers:

  • CGT
  • Division 7A
  • specific trust issues
  • alternative structuring.
Materials from this session:

Theories of modern tax reformers

Author(s):  Graeme COOPER

This paper covers:

  • the consensus of the 1980s
  • welfare economics and the optimal tax literature
  • some examples in the personal income tax context
  • corporate tax.
Materials from this session:

Recent High Court decisions

Author(s):  David BLOOM

This paper covers:

  • S8-1(2)
  • relevance of extrinsic material
  • use of extrinsic material in the interpretation of an Act.
Materials from this session:

An update on reform of the outbound investment rules

Author(s):  Jane MICHIE,  Cameron BLACKWOOD

This paper covers:

  • background to Australia's current international system
  • what will change?
  • foreign accumulation fund measures.
Materials from this session:

Case law developments for the corporate tax adviser

Author(s):  William (Bill) D THOMPSON

This paper covers:

  • in-house finance companies - claims for interest and bad debt deductions
  • commercial debt forgiveness
  • losses and the same business debt
  • holding company/subsidiary company relationships and agency issues
  • capital gains
  • statutory interpretation
  • reasonably arguable position
  • Part IVA.

 

Materials from this session:

When worlds collide: Accounting for and taxing trust income

Author(s):  Syd JENKINS

This paper covers:

  • the accounting framework
  • the problems
  • the tax process
  • the accounting process
  • the trustee resolution
  • unpaid present entitlements.

 

Materials from this session:

Property structures

Author(s):  Michael BUTLER

This paper covers:

  • selecting tax-effective structures
  • developing for resale or investment
  • deductibility of interest (including hybrid trusts)
  • obtaining favourable GST outcomes on purchase, construction and sale
  • managing gains in tax-efficient manner.
Materials from this session:

Unpaid present entitlements - Division 7A - UPEs - The red wine experiment

Author(s):  Ron JORGENSEN

This paper covers:

  • foundations of Division 7A
  • review of Commissioner's technical analysis
  • impact on past and future corporate beneficiary distributions
  • impact on trust deed, resolutions & accounts
  • preparing complying sub trusts & loans
  • corrective action
  • choice of entity & restructuring.
Materials from this session:

SME hot topics

Author(s):  Andrew O'BRYAN

This paper covers:

  • the do's and dont's when a trust deed disappears
  • resettlements settled?
  • Section 100A
  • penalties: When the Commissioner sinks the boot in!
  • Part IVA risk in 'ordinary family dealings' and sucession planning.
Materials from this session:

Practical approach to tax rulings

Author(s):  Michael HENNESSEY

This paper covers:

  • tax rulings in the context of self assessment
  • reliance on tax rulings
  • will the tax office give me a fair hearing and balance decision?
  • preparing a rap as an alternative to applying for a private ruling
  • commercial time constraints
  • resources required to apply for a tax ruling
  • tax risk management procedures/governance structure
  • taxpayers relationship with the tax office.
Materials from this session:

Readying privately owned business for sale

Author(s):  Ian KELLOCK

This paper covers:

  • structure of the sale - assets or shares
  • pre-completion distributions
  • dealing with liabilities (including debt forgiveness)
  • pre-completion restructuring (stamp duty and tax implications)
  • tax consolidation issues.
Materials from this session:

Resource & environmental tax changes

Author(s):  Grant CATHRO

This paper covers:

  • resource taxation
  • the minerals resource rent tax
  • an extended petroleum resource rent tax
  • the fuel tax credit regime
  • Henry Review - environmental tax recommendations.

 

Materials from this session:

M&A transactions: What are the issues? What are the opportunities?

Author(s):  David WOOD

This paper covers:

  • pre-sale dividends and Dick Smith
  • earnout arrangements
  • CGT straddle contracts
  • rights to future income
  • debt/equity implications.
Materials from this session:

Employment taxes: Who owns them?

Author(s):  Martin MORROW

This paper covers:

  • who owns the employment taxes in your organisation?
  • who is a 'common law' employee?
  • PAYG
  • superannuation obligations
  • fringe benefits tax obligations
  • employee share schemes
  • payroll tax.
Materials from this session:

SMSFs investing in property and borrowing

Author(s):  Daniel BUTLER,  Nathan PAPSON

This paper covers:

  • tax and regulatory hurdles of SMSFs undertaking property development
  • investing in related parties - tips and traps for the IHA rules
  • property development via unit trusts
  • structures for SMSFs undertaking property acquisitions and development.
Materials from this session:

Tips & traps with the SBE test for the CGT concessions

Author(s):  Richard J FRIEND

This paper covers:

  • the CGT SB threshold tests
  • SBE definition
  • the 2009 Amendments: Affiliates and connected.

 

Materials from this session:

What to do when the ATO asks for information from you or your clients

Author(s):  David W MARKS

This paper covers:

  • dealing with informal requests
  • dealing with formal requests
  • onerous, vague, ambiguous or uncertain request for information
  • various offshore enquiries.

 

Materials from this session:

The practical control and taxation of superannuation death benefits

Author(s):  Sam McCullough

This paper covers:

  • navigating the maze of 'financial dependance'
  • paying pensions to grandchildren beyond age 25
  • superannuation estate planning for a child with a disability.
Materials from this session:

Taxing trust income after Bamford's case

Author(s):  AH (Tony) SLATER

This paper covers taxing trust income after Bamford.

Materials from this session:

Speed updating

Author(s):  Arthur ATHANASIOU,  Meagan O'CONNOR,  Deepti Paton,  Ken SCHURGOTT,  Judy SULLIVAN This video covers quick updates on SME hot topics.

Materials from this session: