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Barossa Convention

Published on 10 Aug 2022 | Took place at Novotel Barossa Valley Resort, NSW

This event has brought together a diverse range of high-profile, expert presenters from across the profession to deliver the top-quality technical sessions. There was plenty of key takeaways with all sessions having practical examples, tips and strategies delivered in a range of formats including case studies, panels and plenaries.

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Individual sessions

Life beyond Section 100A and investment structuring

Author(s):  Yan WONG

This paper covers practical observations around the approaches to structuring family businesses and investments.

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M&A – Navigating tax in the Risks & Opportunities that exist in a post-COVID world

Author(s):  D'Angelica Mark

This paper covers:

  • CGT rollovers: including in subdiv 615 and 125 and the “and nothing else” requirement, J1 event if you have applied 126-B rollover previously, impact on cost bases, impact on ESIC requirements
  • Debt forgiveness rules: In particular debt for equity swaps and the potential impact on tax attributes of the group
  • Asset versus share acquisition: Quirks of the tax consolidation regime that can have an impact on value of your acquisition, including application of Instant Asset Write Off, Temporary Full Expensing and Small Business Depreciation to the ACA process, entry history rule, understanding how the “step-up” works.
  • Contractual terms: Conditions precedent and conditions subsequent and the impact on timing of CGT event, and covering off on relevant indemnities.
  • Financing arrangements: Understanding critical aspects of Div 974 for the purposes of funding your acquisition, but also the aspects that may impact a target, including the Hybrid Mismatch rules in Div 832.
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South Australian Deeds

Author(s):  Julie VAN DER VELDE

This paper covers some common issues around trust deeds from a South Australian perspective.

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An adviser’s duties to a client

Author(s):  Arthur ATHANASIOU

This paper covers:

  • A comparative analysis of legal practitioners and tax agents for giving tax advice
  • If a client requests tax advice that is considered as being “risky” is the tax advisor compelled to provide the advice sought?
  • What are the issues that an adviser faces if the Commissioner disputes a transaction that has been advised on and issues a penalty assessment? What right does the trustee have? How can an advisor mitigate any potential loss from an aggrieved client?
  • The potential application of other laws such as the Australian Consumer Law, Promoter Penalties, Criminal Code and the general provisions of Taxation Administration Act, will also be considered.
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Professional practice profits allocation + PSI

Author(s):  Sonia Mascolo

This paper covers back to the beginning of PSI, then takes you on a journey to glimpse the future of professional practice structuring and profit allocation.

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Keynote address

Author(s):  Andrea Michaels This video covers a keynote address by Andrea Michaels MP.

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Tax Policy & Advocacy update

Author(s):  Julie Abdalla,  Robyn Jacobson

This presentation covers and update from the tax policy and advocacy team.

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Back (dated) to the future

Author(s):  Briony Hutchens

This paper covers:

  • Back dating – is it ever ok and what is the effect?
  • Documenting after the fact – acknowledgments, confirmations and ratifications
  • ‘Effective dates’ of documents
  • Minutes of meeting – is there a time limit on recording a resolution after it is made?
  • Future dating documents and the impact of s41AA of the Law of Property Act (SA)
  • The ability to make elections or choices for tax purposes after an event that have a ‘back dated’ effect
  • Statutory record keeping requirements.
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Cryptocurrencies, NFTs, DeFi and the future of blockchain

Author(s):  Will Fennell

This paper covers the key issues challenging this space including tracking cryptocurrency gains and losses, chain splits, token staking and wrapping transactions, the taxation of NFTs and the nature of a DAO for tax purposes.

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Determining employment status, a matter for judges or parliament?

Author(s):  Suzanne MACKENZIE,  Andrew STEWART

This presentation covers the concept of employee versus contractor in light of the recent High Court decisions in Personnel Contracting and ZG Operations. In particular on labour recruitment decisions and the unresolved impact on questions in relation to superannuation guarantee contributions. The panel also considers the prospect of regulatory reform on the statutory definition of employee and the application to income tax, superannuation, payroll tax and workers’ compensation.

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International expansion for SMEs

Author(s):  Phil Shepherd,  Angelica Caruso

This paper covers:

  • Exploration – identifying the key tax issues of expanding offshore
  • Establishment – setting up the right structure
  • Operations – efficiently operating with the structure and repatriating profits to Australia
  • Exit – selling / winding up the foreign business.
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Tax litigation and disputes – what we can learn from the past

Author(s):  Jessica Pengelly

This paper covers:

  • Standing and grounds of appeal
  • Information gathering powers & LPP
  • Time limits on assessments
  • Burden of proof
  • Model litigant issues
  • Debt recovery
  • Recent cases.
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