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Barossa Online - SME Tax Technical Part 1

Published on 25 May 2020 | Took place at Online, SA

Delivered by leading practitioners, this series of webinars will give practical, technical insight into matters critical to tax professionals who predominantly practice in the SME space. Consume the content, then interact in live Q&A’s and video chat sessions with the speakers and other delegates to further connect and explore the issues that matter. This webinar covered the following three sessions:

  • decoding trust income
  • the increasing use and threat of Section 100A
  • COVID-19 stimulus – accessing the tax benefits.

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

Individual sessions

Decoding trust income

Author(s):  Michael FLYNN

This paper covers:

  • trust law income vs taxable income
  • streaming trust income and capital gains
  • matters to consider when drafting trustee resolutions
  • default beneficiaries.
Materials from this session:

The increasing use and threat of Section 100A

Author(s):  Michael Butler

This paper covers:

  • State of the (Tax) Nation on June 11, 1978
  • conspectus of Section 100A
  • what is “ordinary family dealing”?
  • cases on Section 100A
  • what would Lord Denning have said?
  • ATO’s guidance and views.
Materials from this session: