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Practical Year End Solutions

Published on 20 Mar 2013 | Took place at Tattersall's Club, Brisbane, QLD

    This seminar helped attendees gain an understanding of the reasoning that has led to the following topics:
  • FBT – before immersing yourself in FBT returns, have you ever wondered why would FBT apply when your clients are the only shareholders and directors?
  • Division 7A and UPE issues – what you need to give your clients to consider to avoid a June crush
  • trust distributions – clients will not make your life easier when preparing them, but there are general rules that will.

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Individual sessions

FBT

Author(s):  Harry M RIGNEY

FBT – Before immersing yourself in FBT returns, have you ever wondered why would FBT apply when your clients are the only shareholders and directors? This paper gives a perspective on FBT you may not have seen before:

  • in the SME area you do not always have an employer/employee relationship
  • Knowles and Slade Bloodstock – two cases all practitioners dealing with SMEs should know about
  • do you ever consider the residual benefits category?
  • LAFHA reforms and what they mean for your clients.
Materials from this session:

Division 7A and UPE issues

Author(s):  Domenic FESTA

Division 7A and UPE issues – what you need to give clients to consider to avoid a June crush:

  • are the PSLA 2010/4 7 and 10 year options just kicking a spoiled can down the road
  • what are the implications for a sub-trust and how do you account for them and document them?
  • when should you consider a 25 year S.109N loan?
  • other options to consider.
Materials from this session:

Trust distributions in practice

Author(s):  Stephen HOLMES

Trust Distributions – clients will not make your life easier when preparing them, but there are general rules that will:

  • when do you 'resolve', when do you 'minute' and why does it matter?
  • my client will make a capital gain so when do you think about what the trust deed says and can you use the 'precedent' resolution giving the 'net income' to dad, mum and the kids? 
  • practical tips and pitfalls for streaming capital gains and franked income.
  • should you use percentages, figures or a mixture and how do you account for discrepancies and amendments?
  • getting the accounting right – you will be surprised how important it is.
Materials from this session: