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2021 Financial Services Taxation Conference

Published on 22 Apr 2021 | Took place at Crown, Sydney, National

This event covered some of the following topics:

  • Economic outlook
  • The new principal purpose test in anti-avoidance rules
  • M&A in financial services
  • Loan variations and bad debts
  • Retirement income and the role of the tax system
  • Recent cases and rulings.

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Individual sessions

Economic outlook

Author(s):  Danielle Wood This video covers observations on the outlook for the Australian and global economies post COVID-19 and implications for financial services.

Materials from this session:

Loan variations and bad debts

Author(s):  Matt OSMOND,  Raffaella Malkoun

This paper covers:

  • The different income tax rules that apply to loans
  • How loan variations are treated for income tax purposes
  • When bad debt deductions arise for tax purposes
  • The integrity rules for claiming bad debt deductions for companies and trusts
  • Other relevant considerations.
Materials from this session:

Recent cases and rulings

Author(s):  Joanne DUNNE,  Andrew Hirst

This paper covers recent cases and rulings.

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Keynote: Australia's transfer pricing landscape

Author(s):  Julianne JAQUES

This paper covers recent developments with a focus on the approach that Courts have taken to transfer pricing issues and the practical implications for taxpayers in the financial services industry.

Materials from this session:

The new principal purpose test in anti-avoidance rules

Author(s):  Jennifer BATROUNEY,  Khai-Yin Lim

This paper covers:

  • The context and background to those rules and their significance to the financial services industry
  • The difference between the principal purpose test and Part IVA
  • The ATO’s published approach to the principal purpose test and
  • How a Court may approach a case requiring it to assess the principal purpose test.
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ATO Q&A

Author(s):  Nick Maley

This presentation covers an update on current areas of ATO focus in banking and finance, including Justified Trust, GST, treatment of goodwill and other issues on disposal of entities / assets / businesses, transfer pricing, and the hybrid rules and a moderated Q&A.

 

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