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50th Western Australia State Convention

Published on 17 Aug 2017 | Took place at Crown Perth, WA

This convention covers:

  • tax policy and advocacy update
  • tax administration
  • superannuation – current state of affairs post 1 July 2017
  • companies - residency and the corporate tax rate
  • workshop – the new small business restructure rollover
  • workshop – cross-border debt
  • appointors and guardians – getting deeds right
  • panel discussion – managing tax risk
  • when is expenditure incurred
  • Division 7A
  • consolidations
  • wealth management, part IVA and related issues
  • keynote address – recent tax cases
  • emerging issues for private businesses conducted via trusts
  • the potential income tax costs of forgiven debt
  • property development
  • tax dispute resolution.

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

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Individual sessions

Tax Administration Continuum - "The Law was Made for Man, not Man for the Law"

Author(s):  Andrew MILLS

This papers covers:

  • tax administration continuum
  • substantive rules and how to make them better
  • application of resources
  • binding rulings
  • behavioural insights
  • transparency in all forms - voluntary regime, credit agencies, CbC reporting
  • obtaining juducial clarification
  • commissioner's remedial power
  • influencing law design
Materials from this session:

Superannuation – Current state of affairs post 1 July 2017

Author(s):  Jemma SANDERSON

This paper covers:

  • contributions to superannuation
  • transfer balance cap
  • special rules upon death
  • capital gains tax relief
  • transition to retirement pensions
  • non-arm’s length income.
Materials from this session:

The New Small Business Restructure Rollover: The opportunities

Author(s):  Alan KRAWITZ,  Daniel Taborsky

This paper covers:

  • background to the Small Business Restructure Roll-over (Subdivision 328-G)
  • case study
  • when is roll-over available?
  • genuine restructure requirement
  • small business entity requirement
  • ultimate economic ownership requirement
  • the active asset requirement
  • the residency requirement
  • the choice requirement
  • effect of the roll-over
  • some practical uses for the roll-over.
Materials from this session:

Corporate Tax: Residency and the tax rates

Author(s):  Robert DEUTSCH

This paper covers:

  • Bywater decision
  • ATO ruling
  • case studies
  • is the corporate tax rate that important?
Materials from this session:

Appointors and Guardians: Getting trust deeds right

Author(s):  Grahame Young

This paper covers:

  • a common situation?
  • looking back
  • looking forward - what are the problems?
  • some drafting suggestions.
Materials from this session:

Division 7A: Dealing with the “Here and Now”

Author(s):  Richard J FRIEND

This paper covers:

  • who or what is an associate?
  • interposed entities
  • subdivision EA issues
  • dealing with corporate beneficiaries and sub-trusts 7 years on.
Materials from this session:

All the things I forgot I knew about tax consolidations

Author(s):  Tracey RENS

This paper covers:

  • background
  • rationale for consolidation regime
  • core principles of the consolidation regime
  • future direction of the consolidation regime.
Materials from this session:

Wealth management, part IVA and related issues – Cold trusts and hot topics

Author(s):  Peter WALMSLEY

 This session covers:

  • current wealth extraction strategies attracting the Commissioner’s attention
  • use of self-managed superfunds
  • tax-driven restructures
  • dividend stripping
  • part IVA
  • tax planning
  • GAAR panel overview.
Materials from this session:

The Potential Income Tax Costs of Forgiven Debt

Author(s):  Tristan Boyd

This paper covers:

  • introduction
  • debts subject to the rules
  • forgiveness
  • gross forgiven amount
  • net forgiven amount
  • application of net forgiven amount
  • record keeping.
Materials from this session:

Bob the Builder – But is He Also a Developer?

Author(s):  Corey BEAT

This paper covers:

  • overview
  • profits from isolated transactions – land
  • CGT consequences of property subdivision and sale
  • GST issues with one-off property subdivisions or developments.
Materials from this session:

Tax Dispute Resolution in the Modern Era

Author(s):  Jonathon LEEK

This paper covers:

  • tax risk management
  • risk reviews, audits and the like
  • objections
  • AAT or Federal Court?
  • alternative dispute resolution 
  • code of settlement 
  • burden of proof 
  • evidence
  • debt management pending resolution.
Materials from this session: