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52nd Western Australia State Convention

Published on 22 Aug 2019 | Took place at Crown Perth, Perth, National

This event had local and interstate speakers who presented on a range of relevant and topical issues, the convention offered the delegates a fantastic forum to keep up to date with our changing tax landscape and gain technical knowledge as well as practical and commercial insights. Some of the topics covered included:

  • the current tax administration landscape – a private client
  • sharing the responsibility – how the black economy and related measures affect you and your clients’ rights
  • M&A and capital management: key issues to watch for
  • the big issues in SMSF
  • buying or selling land-rich entities
  • the use of everett assignments in modern-day partnerships
  • justified trust – observations to date and the future landscape.

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Individual sessions

The current tax administration landscape – A private client

Author(s):  Tim Dyce

This presentation covers:

  • the private groups population
  • private groups & tax gaps
  • engagement with private groups
  • early engagement services & initiatives
  • commercial deals
  • early engagement for advice.

 

 

 

 

 

Materials from this session:

Sharing the responsibility – How the black economy and related measures affect you and your clients’ rights

Author(s):  Paul BANISTER

This paper covers:

  • no deduction for “non-compliant payments”
  • extension to taxable payments reporting system
  • reinforcement of employer & other business-related responsibilities
  • other proposed measures & issues.
Materials from this session:

The big issues in SMSF

Author(s):  Liz Westover

This presentation covers:

  • the big issues in SMSF
  • the SMSF sector
  • what are SMSFs investing in?
  • government policy
  • budget announcements.
Materials from this session:

Buying or selling land rich entities

Author(s):  Matthew Budge,  Rachael Munro

This paper covers:

  • income tax issues on disposal of a ‘land rich’ entity
  • income tax issues on acquisition of a ‘land rich’ entity
  • stamp duty issues on the acquisition of land rich entities
  • income tax and stamp duty valuation issues.
Materials from this session:

Top 10 SME cases

Author(s):  Clare Thompson

This paper covers the top 10 SME cases.

Materials from this session:

WA stamp duty update: Need to start again?

Author(s):  Scott GRIMLEY,  John MAHER

This paper covers:

  • proposed changes to farm-in concessions 
  • foreign purchaser aurcharge
  • changes to transfer and landholder duty provisions in the Duties Act
  • connected entity exemption.

 

 

Materials from this session:

The use of Everett assignments in modern-day partnerships

Author(s):  Michael Butler

This paper covers:

  • what has happened in the 39 years since the High Court’s decision in 1980?
  • what is ATO's current position – can Part IVA potentially apply?
  • what are the advantages & disadvantages?
  • where does this leave professionals?

 

 

Materials from this session:

Justified trust – Observations to date and future landscape

Author(s):  Faith Harako,  Philip Beswick

This presentation covers:

  • justified trust concept and the ATO’s journey implementing this concept
  • ATO Programs for top 100 and top 1000 taxpayers and their key findings
  • emerging application of JT model for GST assurance program and top 320/500 program
  • how businesses have been responding, especially concerning tax governance
  • future landscape considerations.
Materials from this session:

Intangibles and transfer pricing

Author(s):  Ockie Olivier,  Belinda Kiem

This paper covers:

  • defining intangibles
  • OECD guidance on the transfer pricing aspects of intangibles
  • typical cross-border arrangements involving intangibles.
Materials from this session:

Division 7A – A moving feast

Author(s):  Greg TRAVERS

This paper covers:

  • the proposed amendments
  • associates and the BHP case
  • interposed entities and distributable surplus
  • unit trusts
  • 100A and Division 7A.
Materials from this session:

Post-election economic outlook & tax settings

Author(s):  David WATKINS,  Noel Richards

This presentation covers:

  • headline growth figures in WA appear positive
  • most of WA’s economic pain is due to the unwinding of business investment
  • investment activity and conditions in the resources sector matters for the WA economy
  • the broader community still benefits from the production phase of the commodity cycle
  • discretionary and non-discretionary consumption has been flat for a prolonged period 
  • Asia is characterised by short term volatility but long term opportunity.

 

 

 

 

Materials from this session:

Small business CGT concessions: Impact of the new rules

Author(s):  Linda Tapiolas

This paper covers:

  • basic requirements for accessing small business CGT concessions
  • maximum net asset value test (NAT)
  • CGT small business untity
  • active asset test
  • additional tests for shares and interests in trusts
  • CGT concession stakeholders.
Materials from this session:

Division 250 – Will your capital allowance or expenditure deductions be available?

Author(s):  Lauren Jones,  Michael Okely

This paper covers:

  • Section 51AD and Division 16D
  • when does Division 250 apply?
  • exclusions
  • application of Division 250.
Materials from this session:

Current issues in M&A demergers

Author(s):  Cameron BLACKWOOD,  Richard HENDRIKS,  Michael Carroll

This paper covers:

  • demergers
  • M&A dividend sweeteners
  • stapled group takeovers.
Materials from this session:

The MLI - Australia's other income tax treaty

Author(s):  Graeme Cooper

This paper covers:

  • some history and source documents
  • the MLI procedural maze
  • more mechanics: choices and reservations and more choices
  • getting certainty – notifications
  • the operative provisions: Just what does the MLI do to our existing DTAs?
Materials from this session: