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2018 Private Business Tax Retreat

Published on 31 May 2018 | Took place at The Palazzo Versace Hotel, Gold Coast, QLD

This event was designed to deliver the most up-to-date thinking on many of the private client advisers’ most common tools in trade and to bring to light emerging trends which may impact upon them. It covered trusts, Division 7A, Part IVA, small business restructure roll-over in practice, corporate and commercial, and ATO perspectives.

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Individual sessions

Structuring trusts for foreign stakeholders – It affects everyone

Author(s):  Melinda Peters,  Catherine Nufer-Barr

This paper covers:

  • who should be a beneficiary
  • varying the trust deed
  • FIRB and foreign trusts
  • surcharge purchaser duty
  • Division 115
  • land tax
  • rights of a discretionary object.
Materials from this session:

Superannuation and estate planning – The new frontier

Author(s):  Scott HAY-BARTLEM

This paper covers:

  • death benefit planning
  • removing the trustee’s discretion
  • binding death benefit nominations
  • challenging the validity of binding death benefit nominations.
Materials from this session:

Ongoing use of trusts after the next election

Author(s):  Bob Deutsch

This paper covers:

  • what is a trust?
  • what type of trusts are there?
  • what are the key rules for taxing trust under Division 6 ITAA 1936?
  • what is a present entitlement?
  • why is present entitlement important?
  • when is a present entitlement deemed to arise?
  • what other matters are relevant in the context of present entitlement?
  • can a beneficiary disclaim an entitlement once he she or it becomes aware of it?
  • when must the present entitlement arise for Division 6 purposes
  • does Division 6 ITAA 1936 apply to all trusts?
  • apart from Division 6 when dealing with trusts in general, are there other provisions that need to be considered?
Materials from this session:

Division 7A

Author(s):  Mark Molesworth

This paper covers:

  • cleaning up UPEs
  • going forward – trust structures
  • going forward – ‘new’ Division 7A.
Materials from this session:

SME demergers and capital returns – Is the small business restructure rollover the answer?

Author(s):  John MIDDLETON,  Christine PALMER

This paper covers:

  • demerger
  • demerger dividend
  • is small business rollover relief a solution?
  • unsafe harbour.
Materials from this session:

Financing start-ups

Author(s):  Ben Wood

This paper covers:

  • everyone needs capital
  • funding purposes
  • capital raising life cycle
  • pre seed – friends, family and fools
  • seed capital – angel investment
  • venture capital
  • crowd funding
  • crowd-sourced equity funding by public companies
  • catering for the other 99%
  • calculating the CSF issuer cap
  • template CSF offer document
  • other considerations for crowd funding
  • alternative – an IPO
  • snapshot of the ASX listing requirements
  • assessing an IPO.
Materials from this session:

Cash-back opportunities for private businesses

Author(s):  Greg PRATT

This paper covers:

  • R&D tax incentive
  • export market development grants
  • other government grants
  • early stage investor tax incentives.
Materials from this session:

What attracts the Commissioner’s attention for private business and resolving complex issues

Author(s):  Martin Jacobs

This presentation covers:

  • trusts – hot issues
  • Division 7A and unpaid present entitlements
  • small business CGT concessions – inappropriate access
  • professional firms – suspension of guidelines
  • research and development - specific concerns.
Materials from this session:

Intergenerational wealth transfers

Author(s):  Jodie Mills

This paper covers:

  • identifying assets / control and ownership
  • FTEs and IEEs
  • value shifting
  • trust cloning / trust splitting
  • duty issues.
Materials from this session: