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33rd National Convention

Published on 14 Mar 2018 | Took place at Cairns Convention Centre, Cairns, National

Key sessions throughout this event looked at how practitioners have been working with recent changes in tax law and policy. Presenters from the ATO offered their perspectives and provided guidance on their interpretation in the keynote sessions, the ATO Roundtable, and the Commissioner’s address. Some of the topics covered included:

  • broad-acre subdivisions and developments
  • deductibility of employee travel expenses – The ATO’s guidance
  • cutting-edge issues affecting primary producers
  • current SMSF challenges – CGT relief and event-based reporting
  • employees versus independent contractors.

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Individual sessions

Employees versus independent contractors

Author(s):  George Bendall

This paper covers current issues such as deliberately setting up as a contractor rather than an employee, which models are acceptable and what will attract the ATO’s attention. 

 

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Cutting edge issues affecting primary producers

Author(s):  Tom DELANY

This paper covers:

  • structural impediments to accessing the full benefit of some of the concessions available
  • the benefits that might be available as a SBE due to the different turnover test
  • inclusion of assets in an SBE pool
  • acquisition of second-hand fencing and fodder storage assets
  • proper treatment of employee accommodation on farming properties
  • developments in relation to the non-commercial loss provisions
  • other recently introduced incentives
  • land tax and primary production exemptions.
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Practical examples of utilising the small business CGT concessions

Author(s):  Richard J FRIEND

This paper provides practical insights and case studies relevant to those concessions that require particular attention.

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Managing the Australian tax obligations of a globally mobile workforce

Author(s):  Mardi Heinrich

This paper covers the key elements of the international tax and social security framework that employers need to consider when sending employees from Australia to work temporarily overseas (outbounds) or when receiving employees from overseas to work temporarily in Australia (inbounds).

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Stapled securities: Where are we up to and what is the future for infrastructure?

Author(s):  Warren Knight

This paper covers:

  • impact on transaction structuring
  • where are stapled structures still relevant or no longer relevant?
  • which investors are adversely or positively affected
  • where the ATO stands and their views
  • state of play going forward.
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ATO compliance approach to cross-border financing arrangements

Author(s):  Stuart Landsberg

This paper covers:

  • background to the ATO’s compliance activities around cross-border financing
  • the debt Practical Compliance Guideline – an overview
  • practical considerations for taxpayers and advisers.

 

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Franking credits: What a waste

Author(s):  Marg Marshall

This paper covers how the new rules will impact the franking credits available for use by companies that have $10m–$50m turnover.

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Deductibility of employee travel expenses – The ATO’s guidance

Author(s):  Judy White,  Adele Townsend

This paper covers:

  • TR 2017/D6 what does it cover?
  • TR 2017/D6 what doesn’t it cover?
  • TR 2017/D6 general principles
  • TR 2017/D6 examples.

 

Materials from this session:

What’s attracting the Commissioner’s attention?

Author(s):  Jade Isaacs,  Will Day

This presentation covers:

  • self managed super funds & SMEs
  • small business/CGT concessions
  • Division 7A/UPEs
  • Section 100A reimbursement agreements.

 

Materials from this session:

Recent cases

Author(s):  Angus Murray,  Florence Chen

This paper covers:

  • full Federal Court cases
  • Federal Court cases
  • Administrative Appeals Tribunal cases.
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Current SMSF challenges – CGT relief and event-based reporting

Author(s):  Graeme COLLEY

This paper covers:

  • the object of Subdivision 294-B
  • event based reporting – a scrambled egg in disguise?
  • estate planning.
Materials from this session:

Trusts - Australian trust law in the context of Australian income tax law: Some perennial issues and some topical issues

Author(s):  Ian FULLERTON

This paper covers:

  • the nature and establishment of a trust
  • trustees
  • beneficiaries
  • trust income and trust distributions.

 

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Doing something overseas – Have you understood the practical Australian taxation consequences correctly?

Author(s):  Briar Evans,  Paul Skellett,  Mathew CHAMBERLAIN

This paper covers:

  • summary of key tax considerations
  • investment vehicle
  • foreign subsidiary
  • branches.
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Fraud or evasion?

Author(s):  Melanie BAKER

This paper covers:

  • understanding the concepts
  • challenging the Commissioner’s opinion on fraud or evasion.

 

 

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Recent developments in Australia’s international tax rules

Author(s):  Dr Michael DIRKIS,  Brett BONDFIELD

This paper covers:

  • transparency: public disclosure of tax information
  • taxation information gathering regimes
  • selected transfer pricing changes
  • tax treaties.

 

 

 

 

 

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Broadacre subdivisions and developments

Author(s):  Sarah Dewar

This paper covers:

  • structures
  • partnerships for tax purposes
  • mere realisation of a capital asset
  • profit making undertakings
  • carrying on a business
  • summary of GST considerations.
Materials from this session:

Are hubs in or out?

Author(s):  Stephanie Lucas,  John BLAND

This paper covers:

  • commodity trading hubs
  • benefits of establishing a hub
  • ATO concern
  • implications for taxpayers.
Materials from this session:

The future of tax: What’s in it for you?

Author(s):  AH (Tony) SLATER

This paper covers:

  • the role of tax in society
  • a brief history of taxation
  • a new tax system?
  • what does the future hold for the profession?
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