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WA Convention 2010

Published on 12 Aug 2010 | Took place at Abbey Beach Resort, Busselton, WA

The WA State Convention represents the premier annual tax event for tax practitioners in the West. This event provided an opportunity for delegates to hear and interact with some of the country’s most respected presenters who delivered technical papers on issues that matter to you.

Topics included:

  • bad debts and the BHPB Case
  • Part IVA
  • unpaid present entitlements and Division 7A: A new approach to taxing trust distributions
  • extending the life of a trust
  • tax agent services regime
  • GST update
  • expatriate issues
  • state taxes - The Duties Act
  • deceased estates -taxation issues that arise on a person’s death
  • small business CGT concessions
  • valuation of professional practices
  • family law, tax and family breakdown part 2 -The empire strikes back! A tax lawyer’s rebuttal
  • superannuation and SMSFs: latest strategies and news.

Please note materials from this event are currently being uploaded this message will be removed once all materials are available.

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

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Individual sessions

Part IVA

Author(s):  Martin KEATING This paper covers:

  • ways of not paying tax
  • Section 260
  • Part IVA
  • the general anti avoidance rules panel
  • News Australia Holdings litigation.
Materials from this session:

Unpaid present entitlements and Division 7A: A new appnroach to taxing trust distributions

Author(s):  Graeme COTTERILL This paper covers:

  • why is the impact on traditional family trust planning so dramatic?
  • ordinary loans ("Section 2 loans")
  • loans within the extended meaning ("Section 3 loans")
  • sub trusts that are accepted as not being Division 7A loans.
Materials from this session:

Extending the life of a trust

Author(s):  Michael FLYNN This paper covers:

  • background - perpetuity period and life of trust
  • the requirements for extending the life of a trust
  • capital gains tax consequences of changing the vesting date.
Materials from this session:

GST update

Author(s):  Karen DILL-MACKY This paper covers:

  • recommendation 4: adjustments for changes in use
  • recommendation 10: tax invoices
  • recommendation 17: indirect tax rulings
  • recommendation 20: limited time to claim input tax credits
  • recommendation 22: changes to the margin scheme
  • recommendation 23: financial supplies
  • recommendation 32: GST groups and GST joint ventures: indirect tax sharing agreements.
Materials from this session:

The ins and outs of expatriate taxation

Author(s):  Tony UNDERHILL This paper covers:

  • brief overview of the changes to expatriate taxation
  • inbound employees
  • outbound employees.
Materials from this session:

The Duties Act 2008

Author(s):  Celia LONG This paper covers:

  • understanding the scope of the transfer duty provisions
  • practical problems with the landholder rules in practice
  • restructures - the connected entity exemption
  • risks with the NSW duty provisions.
Materials from this session:

Deceased estates - Taxation issues that arise on a person's death

Author(s):  Jocelyne BOUJOS This paper covers deceased estates - taxation issues that arise on a person's death.

Materials from this session:

Valuations of professional practices

Author(s):  Andrew EDWARDS This paper covers:

  • first principles
  • valuing professional practices
  • buy/sell situations - practical issues and valuation impact
  • challenging disputed valuations and the courts.
Materials from this session:

Family law, tax and family breakdown part 2 - The empire strikes back! A tax lawyers rebutal

Author(s):  Adam LEVIN This paper covers:

  • property settlements
  • general developments with discretionary trusts
  • third party rights
  • unpaid present entitlements
  • breach of trust
  • timing of trust distributions.
Materials from this session:

Small business CGT concessions: Some traps, twists and tips

Author(s):  Chris SMAILES,  Alan KRAWITZ

This paper covers:

  • who is an 'affiliate' and who is not?
  • who is 'connected with' who?
  • $6 million maximum net asset value test
  • active asset test
  • the additional basic conditions for shares in a company or units in a trust in the context of the 15 year exemption
  • the retirement concession
  • CGT caps.
Materials from this session: