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31st National Convention

Published on 02 Mar 2016 | Took place at Grand Hyatt, Melbourne, National

The 31st National Convention had broad appeal and relevance; for those with small practices through to those working in mid-tier or large accounting and legal firms.

Whether we like it or not, the digital world continues to transform our industry, therefore this event included several sessions to help you and your clients manage the threats and maximise the opportunities presented by this digital disruption. Some of the topics included:

  • tax reform
  • property investments
  • BEPS
  • recent cases.

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

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Individual sessions

Transfer pricing and the Chevron case

Author(s):  Damian PRESHAW

This paper covers:

  • overview of the Chevron case
  • Division 13
  • Subdivision 815-A
  • whether the Associated Enterprises article in Australia’s DTAs is a stand-alone taxing power?
  • potential implications for taxpayers
  • recent OECD and ATO developments in relation to cross-border financing arrangements.
Materials from this session:

Employment taxes - Focus on FBT

Author(s):  Elizabeth LUCAS

This paper covers:

  • (otherwise) deductible business travel
  • FBT rate changes
  • FBT treatment of salary packaged entertainment benefits
  • car parking
  • car deduction changes impact on PAYG
  • current ATO FBT consultations.
Materials from this session:

Tax issues for digital business

Author(s):  Joanne DUNNE,  Nathan Krapivensky,  Antonella Schiavello,  Hilary Taylor

This paper covers:

  • Australian small business transitioning to have a digital presence
  • going global - expanding the digital business outside of Australia.

 

Materials from this session:

Practical issues - Case studies - Tax & insolvency

Author(s):  Simon AITKEN

This paper covers:

  • winding up companies
  • trusts.
Materials from this session:

SMSF participation in private business

Author(s):  Matthew Andruchowycz

This paper covers:

  • SMSF lending to a related party
  • SMSF buying assets to release cash
  • SMSF lease/licence to a related party
  • SMSF taking equity in private business.
Materials from this session:

Best practice tax governance

Author(s):  Sarah Blakelock

This paper covers:

  • key principles - tax risk governance
  • how to approach the development of a tax risk governance framework?
Materials from this session:

The evolution of corporate taxation - A work in progress

Author(s):  Ken SPENCE

This paper covers:

  • overview
  • 1970-1984: plugging the gaping holes
  • 1985-1999: corporate tax reform avalanches
  • 2000-2014: implementation
  • 2015: internationalisation
  • where we are now.
Materials from this session:

Small business CGT concessions selected practical issues

Author(s):  Robert WARNOCK

This paper covers:

  • MNAV - just before the CGT event
  • MNAV - assets
  • MNAV - related liability issues
  • connected entities
  • retirement exemption - CGT exempt amount.
Materials from this session:

The very hungry (not-for- profit) caterpillar

Author(s):  Adam LEVIN

This presentation covers:

  • a brief overview of the NFP sector
  • recent ACNC activity
  • recent ATO activity
  • legislative changes affecting NFPs
  • recent NFP case law
  • future trends for NFPS.
Materials from this session:

CGT roll-overs - An SME’s perspective

Author(s):  Stuart Glasgow

This paper covers:

  • sub-division 122-A/B roll-over
  • division 124-N roll-over
  • division 615
  • other considerations.
Materials from this session:

Succession planning to avoid disputes between trustees & beneficiaries

Author(s):  Sam McCullough

This paper covers:

  • removal of a trustee by the court
  • trustee duties
  • returning to the analysis and outcome in Benson
  • could the parents in Benson have avoided removal?
  • what were their succession planning options before the relationship broke down and a dispute arose?
  • was there a failure to follow the notice requirements?
  • loan/beneficiary accounts considerations.
Materials from this session:

Recent developments in tax transparency

Author(s):  Dr Michael DIRKIS

This presentation covers:

  • recap the changes to domestic information gathering rules, including the supply of third party information
  • public disclosure of traditionally confidential information through the ATO’s publication of tax information & the proposed voluntary code for disclosure of taxation information
  • explore international information exchange.
Materials from this session:

The trusted adviser as a gate keeper

Author(s):  Ken SCHURGOTT

This paper covers:

  • the starting point: fiduciary obligations
  • code of professional conduct.
Materials from this session:

An inbound investor’s feast

Author(s):  Katrina PARKYN,  Tim SHERMAN

This presentation covers:

  • FIRB changes
  • inbound investments post-RCF case
  • features of MEC groups
  • new withholding tax regime affecting TARP
  • state tax considerations.
Materials from this session:

ATO Taxation Office roundtable

Author(s):  Gordon S COOPER,  Kirsten FISH,  Andrew MILLS,  Cameron RIDER This video is a filmed session from the 31st National Convention, PowerPoint slides are incorporated with the presentation.

Senior Australian Taxation Office (ATO) representatives were invited by the Tax Institute to communicate directly with tax professionals in a discussion-based format. The ATO Round Table involved a series of questions and answers covering an array of current technical issues of importance to tax professionals. Following the convention, the questions and answers will be published and will provide practical guidance on the ATO’s position on these topical areas.

Materials from this session:

Digital and technological disruptors to your business - How to prepare for and manage them

Author(s):  Peter Williams This video is a filmed session from the 31st National Convention, PowerPoint slides are incorporated with the presentation.

This session addressed the potential digital disruptors in your firm and the tax industry as a whole, and assist you in developing strategies to embrace these developments including:

SMSF real property investments

Author(s):  Stuart FORSYTH This video is a filmed session from the 31st National Convention, PowerPoint slides are incorporated with the presentation.

This session focused on the transfer of business real property to an SMSF. It will covered the available options to hold property via unrelated entities and within the in-house asset restrictions. The session:

  • examined the law and practice under both the Superannuation Industry (Supervision) Act 1993 (Cth) and income tax in acquiring and holding property, including options to fund the purchase
  • explored real-life situations, including whether sole purpose is ever an issue
  • possible changes to the regulations.

Materials from this session:

The private funding conundrum

Author(s):  Darren Catherall,  Greg NIELSEN,  William O’Sullivan

This paper covers:

  • the key authorities
  • key issues
  • TOFA
  • loan forgiveness.
Materials from this session:

Revisiting reimbursement agreements

Author(s):  Jeffrey CHANG

This paper covers:

  • Section 100A
  • ATO fact sheet
  • audit considerations.
Materials from this session:

2016 National Convention Video Package

Author(s):  Stuart FORSYTH This video is a filmed session from the 31st National Convention, PowerPoint slides are incorporated with the presentation.

This session focused on the transfer of business real property to an SMSF. It will covered the available options to hold property via unrelated entities and within the in-house asset restrictions. The session:

  • examined the law and practice under both the Superannuation Industry (Supervision) Act 1993 (Cth) and income tax in acquiring and holding property, including options to fund the purchase
  • explored real-life situations, including whether sole purpose is ever an issue
  • possible changes to the regulations.

Materials from this session: