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NSW 12th Annual Tax Forum

Published on 23 May 2019 | Took place at Sofitel Sydney Wentworth, Sydney, NSW

This event covered some of the following topics:

  • circular trust distributions
  • company tax changes – where are we now? six to 12 months down the track…
  • small business CGT concessions: have the new rules turned structuring on its head?
  • superannuation and estate planning
  • the FIRB tax consultation process
  • changes to the US tax rules
  • better managing GST – new developments
  • pre-nups – are they worth the effort?
  • the onus of payroll tax
  • GST update.

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Individual sessions

SMSF Update – The hot topic issues

Author(s):  David BARRETT

This paper covers:

  • recent SMSF case law
  • the transfer balance cap
  • SMSF developments and update.

 

Materials from this session:

Frozen: It’s not always Disney

Author(s):  Ken LORD

This paper covers:

  • challenges all around in tax collection
  • remember the big picture
  • statutory garnishee notices - elements and ATO practice
  • responding to a statutory garnishee notice
  • freezing orders in tax matters
  • responding to a freezing order - taxpayers and third party recipients
  • orders under Proceeds of Crime Act.

 

 

 

 

 

Materials from this session:

Digital assets: Novel property concepts and emerging concerns and issues

Author(s):  Peter Leonard

This paper covers:

  • a ‘most sterile of debates’?
  • digital assets and intellectual property
  • examining data value
  • new digital assets laws
  • digital services tax.

 

 

Materials from this session:

Review of the “source of income” rules

Author(s):  King TAN

This paper covers:

  • significance of the term “source” in Australian income tax law
  • the meaning of “source” in Australian income tax law
  • source of dividend income
  • source of interest income
  • source of royalty income
  • source of real property income
  • source of business income
  • statutory provisions which override source
  • treaty source rule.
Materials from this session:

Capital assets and allowances

Author(s):  Jake Berger

This paper covers:

  • basic concepts
  • interesting cases.
Materials from this session:

The ABC of SGE and why it's relevant for the SME

Author(s):  Lauren Whelan,  Craig MILNER

This paper covers:

  • what is matters
  • what is a SGE?
  • case studies 
  • the small Australian subsidiary
  • joining a group during the year
  • leaving a group during the year
  • foreign currency conversion.
Materials from this session:

GST clauses and contracts for the sale of land

Author(s):  Andy MILIDONI

This presentation covers:

taxable supply
standard GST clauses
variations on a theme.

Materials from this session:

Making sure foreign investors pay their fair share of tax in Australia and other measures

Author(s):  Minh Dao

This presentation covers:

  • non-concessional MIT income
  • cross stapled arrangements
  • transitional arrangements
  • new infrastructure investment
  • foreign superannuation funds.

 

 

 

 

Materials from this session:

The ATOs use of data and advanced analytical techniques

Author(s):  Marek Rucinski

This presentation covers data, insights and industrialisation at the ATO.

 

Materials from this session:

The FIRB tax consultation process

Author(s):  Charlotte Brierley

This presentation covers the FIRB tax consultation process.

 

Materials from this session:

Tax incentives for start-ups

Author(s):  Cameron Reid,  Amanda Primmer

This presentation covers:

  • research and development (R&D) tax incentive
  • early stage Innovation company (ESIC) incentives
  • employee share scheme (ESS) concessions.
Materials from this session:

Pre-nups – Are they worth the effort?

Author(s):  Jodylee Bartal,  Rose Clayton,  Eleni Martakis

This paper covers:

  • what is a financial agreement?
  • Thorne v Kennedy – case summary
  • advantages of financial agreements
  • stamp duty and CGT
  • division of property in the absence of a financial agreement
  • financial agreements after separation – post-nups
  • drafting considerations post Thorne v Kennedy
  • The Australian Law Reform Commission recommendations.

 

 

Materials from this session:

Changes to the US tax rules

Author(s):  Richard J VANN

This paper covers:

  • business tax rate and tax base
  • international measures
  • export of US tax reform to the world.
Materials from this session:

Negotiation: In context

Author(s):  Michael Daniel,  Sam Wheeler

This paper covers:

  • advising on disputes 
  • dispute resolution frameworks
  • negotiation in practice.

 

Materials from this session:

Better managing GST – New developments

Author(s):  Andrew Cavenor,  Ravnit Narayan

This paper covers:

  • new GST Developments
  • ATO GST streamlined assurance reviews – what is expected of taxpayers?
  • digital developments – better managing GST.

 

Materials from this session:

Tax issues of buying real property

Author(s):  Elizabeth Bishop

This paper covers:

  • stamp duty
  • FRCGW regime
  • GST property withholding regime.
Materials from this session:

Testamentary trust and taxes

Author(s):  Dung Lam

This paper covers:

  • Division 6AA and the testamentary trust exceptions
  • the impact of the May 2018 Federal Budget
  • the CGT death rollovers and testamentary trusts
  • one testamentary trust to rule them all or multiple trusts
  • main residences in testamentary trusts
  • non-resident beneficiaries
  • disability
  • capacity – can your will maker even sign that testamentary trust will?

 

 

 

 

 

Materials from this session:

Corporate residency – A practical guide to ensuring your offshore subsidiaries remain non-resident

Author(s):  Clint Harding

This paper covers:

  • corporate residency
  • how did we get here?
  • determining CM&C
  • the transitional and ongoing compliance approaches
  • the application of Australia’s tax treaties.

 

 

 

 

Materials from this session:

Property - Capital versus revenue distinction

Author(s):  Jo-anne HOTSTON

This presentation covers:

  • sale of property - revenue or capital?
  • general principles
  • small scale “developments”
  • what’s not covered in this presentation – GST and stamp duty.
Materials from this session:

This year’s key corporate tax cases explained in 60 minutes

Author(s):  David Lewis,  Chris PEADON

This paper covers:

  • Commissioner of Taxation (Cth) v Sharpcan Pty Ltd
  • Commissioner of Taxation v BHP Billiton Limited
  • Commissioner of State Revenue v Placer Dome Inc
  • Commissioner of Taxation v Resource Capital Fund
  • Moreton Resources Ltd and Innovation and Science Australia (Taxation)
  • Satyam Computer Services Limited v Commissioner of Taxation
  • Victoria Power Networks Pty Ltd v Commissioner of Taxation.
Materials from this session:

Taxation and the digitalisation of the economy

Author(s):  Tony Chen,  Jonathan Malone,  Brady Dever,  Lirize Loots

This paper covers:

  • background to the consultation paper
  • pillar 1 (BEPS action 1: version 2.0)
  • pillar 2 (global anti-base erosion proposal: BEPS version 2.0)
  • the alternative – continuing unilateral action.

 

 

Materials from this session:

ATO and corporate tax – What is the ATO doing?

Author(s):  Marcus RYAN,  Megan Yong

This presentation covers:

  • large market landscape
  • justified trust
  • action differentiation framework.
Materials from this session:

Superannuation and estate planning

Author(s):  Graeme COLLEY

This paper covers:

  • estate planning - introduction
  • obligation to pay death benefit 
  • who can receive a superannuation death benefit?
  • in what form will the death benefit be paid?
  • who decides who will receive a superannuation death benefit?
  • binding nominations
  • taxation issues of death benefit payments
  • death benefits and the transfer balance cap
  • future liability deduction
  • SMSF trustee structure on death 
  • court case selections.

 

 

 

 

 

Materials from this session:

Strategies for SMSF property transactions

Author(s):  Chris Balalovski

This paper covers:

  • transfer of real property into a self-managed superannuation fund
  • transfer of property from a SMSF to a member
  • transfer of property from one SMSF to another 
  • investment by an SMSF in a geared unit trust which acquires property.

 

Materials from this session:

Current issues in M&A/demergers

Author(s):  Richard HENDRIKS,  Michael Carroll

This paper covers:

  • demergers
  • M&A dividend sweeteners
  • stapled group takeovers.

 

Materials from this session: