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2021 Barossa Convention

Published on 28 Apr 2021 | Took place at Novotel Barossa Valley Resort, SA

This event had a diverse range of high-profile, expert presenters from across the profession who delivered the top-quality technical sessions. There was plenty of key takeaways with all sessions having practical examples, tips and strategies delivered in a range of formats including case studies, panels and plenaries.

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Individual sessions

Unique COVID FBT issues

Author(s):  Ben Turner

This presentation covers the FBT challenges in interpreting and applying the law to these benefits.

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Corporate residency and private groups

Author(s):  Phil Shepherd

This paper covers:

  • Quarantining the profits of the foreign entity at the foreign corporate tax rate (subject to Australia’s CFC rules and transfer pricing regime)
  • Accessing the dividend exemption under Subdivision 768-A ITAA 1997
  • Accessing CGT reductions under Subdivision 768-G ITAA 1997
  • Application of s23AH branch exemption to ‘foreign’ subsidiaries
  • Determining the members of a tax consolidated group and whether foreign subsidiary members may be considered part of an Australian group depending on where decisions are made
  • Whether the CFC rules apply to the entity and implications for common foreign ‘hybrid’ flow through entities
  • Application of Australia’s double tax treaties.
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Individual Residency, with consideration of COVID implications

Author(s):  Danielle Ellershaw

This presentation covers:

  • Recent key cases
  • Residence under the Double Tax Agreement and why it’s important
  • Impact of COVID-19
  • Documents and evidence – what the ATO may ask for.
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State tax update

Author(s):  Paul INGRAM

This paper covers:

  • Land tax
  • Stamp duty
  • Payroll tax.
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ATO Rulings on travel expenses

Author(s):  Megan FIELD

This presentation covers:

  • Travelling for work
  • Living away from home or
  • Relocating.
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CGT Main residence exemption – A look at impacts for foreign residents

Author(s): 

This presentation covers:

  • The importance of understanding residency and the impacts whilst away
  • Selling the home whilst a foreign resident
  • The exceptions available if a foreign resident satisfies certain ‘life events’
  • Interaction with the “absence rule”, the 6-year limit
  • The choice between more than one main residence
  • Renting out a portion of property (eg consulting/hairdresser)
  • Interaction and application of the CGT discount rules, including the different methods available
  • When valuations are required and what records should be kept
  • Missing out on the main residence exemption, what are the considerations?
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Lost in (company) losses

Author(s):  Sean VAN DER LINDEN

This paper covers the continuity of ownership test and the business continuity tests.

 

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Tax Policy and Advocacy Update

Author(s):  Robyn Jacobson,  Scott TREATT

This presentation covers an update on the key advocacy activity and further insight into current hot policy topics.

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Opportunities for attracting capital and incentivising staff

Author(s):  George HODSON,  Fiona Stapleton

This paper covers:

  • The state of play of the ESIC regime and how start-ups can take advantage
  • How to incentivise employees when cash is tight and the benefits of the start-up tax concession
  • Are there any restructuring opportunities in the context of the ESIC regime and start-up tax concession?
  • Must founders always miss out?
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Professional firm structuring & professional firm allocation of profits

Author(s):  Marg Marshall,  Paul BANISTER,  Gavin Favelle

This paper covers:

  • Structuring professional practices—ATO’s 2015 Guidelines (withdrawn in 2017)
  • Draft PCG 2021/D2
  • Worked examples & commentary.

 

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Estate and Succession Planning

Author(s):  Matthew Andruchowycz

This presentation covers modern estate planning issues and techniques for more complex and/or higher net worth clients.

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Discretionary Trusts – Issues: New and old

Author(s):  Julie VAN DER VELDE

This paper covers:

  • Why – the benefits
  • Why not – PSI, R & D, etc
  • 100A – the rise of the spectre
  • 99B – an unforeseen result.
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The Post-COVID wasteland impacting SME deals

Author(s):  Simon HOW

This paper covers navigating restructuring and transaction decisions which have been impacted by COVID and other concessions.

 

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