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ATO and FIRB – are they one and the same? podcast

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Published on 18 Oct 21 by NATIONAL DIVISION, THE TAX INSTITUTE

This podcast covers the trends, issues and experiences (through ATO and practitioner eyes) of the long-lasting impact of the everevolving “Guidance Note 47” on the Australian mergers and acquisitions tax landscape.

Author profiles

Keir Cornish
Keir is Assistant Commissioner at the Australian Taxation Office of the Foreign Investment Program, which provides advice to Treasury on the tax issues arising from foreign investment proposals and administers foreign investment in residential property. Keir also manages federal registers of foreign investment in agricultural land and water entitlements, and is the business lead for the new expanded register of foreign ownership of Australian assets. Keir joined the ATO in in 2018 and has worked on a range of projects, including the inbound supply chain PCG, and the Advance Pricing Agreements program as Competent Authority. Prior to joining the ATO, Keir worked as a tax adviser specialising in transfer pricing. - Current at 09 August 2023
Click here to expand/collapse more articles by Keir CORNISH.
Michael Parris

 

This was presented at The Tax Summit .

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Individual sessions

Unique COVID-19 Employment Tax issues

Author(s):  Hayley Lock,  Stacey Biggar

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International transactions

Author(s):  Mathew CHAMBERLAIN,  Madeleine Ottaviano,  Adele Williams

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Tax write offs versus accounting write offs in an instant asset write off world

Author(s):  Stuart Glasgow

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Employee versus Contractor – when is it still important?

Author(s):  Matthew McKEE

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How to structure professional practices

Author(s):  Corey BEAT

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Justice Graham Hill Memorial Lecture 2021 - The Process of Tax Reform: The Why, The When and The What

Author(s):  Julianne JAQUES

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Tax management of worker costs

Author(s):  George Bendall

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Residency – Individuals – Part 2

Author(s):  Leanne Connor,  Neil Brydges

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Mr Spock’s Guide to Division 7A – XC ZB CA ZD RB

Author(s):  Ron JORGENSEN

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Risky Business – advisers acting on behalf of clients and their entities

Author(s):  Loreena Gillon

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Multiple party investment trust structures – Part 1: Federal taxes

Author(s):  Daniel SMEDLEY,  Laura Spencer

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Multiple party investment trust structures – Part 3: State Taxes

Author(s):  Steven PATERSON

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How much should I pay myself for what I do?

Author(s):  Paul SOKOLOWSKI,  Yina Tang

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SMSFs – the current state of play

Author(s):  Liz Westover

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Consolidation for smaller clients

Author(s):  Michael CHARLES,  Lucy Goldwater

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Retaining and rewarding employees post pandemic

Author(s):  Cameron BLACKWOOD,  Toby EGGLESTON

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Pitfalls of private practice

Author(s):  Alistair Little

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40 years of Part IVA – a mid-term scorecard

Author(s):  Eugene Wheelahan

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Reconstruction or recharacterisation under transfer pricing – arguments for and against

Author(s):  David BOND,  Fiona DILLON,  Dioni Perera

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Current issues in consolidation

Author(s):  Ellen Thomas,  Adam Vassilieff,  Joseph Sahyoun

Materials from this session:

BEPS Pillars 1 and 2 – the latest developments in international tax reform

Author(s):  David BRADBURY

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The rise of tax governance in the world of ATO Justified Trust engagements

Author(s):  Chris Vanderkley,  Glenn Cooper

Materials from this session:

ATO and FIRB – are they one and the same?

Author(s):  Keir CORNISH,  Michael Parris

Materials from this session:

Arm’s length debt amount

Author(s):  David BELL,  Shahzeb Panhwar

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Legal Professional Privilege – The Accountant’s concession – recent cases and ATO activity

Author(s):  Mia Clarebrough,  Louisa Andolfatto

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The Division 328 threshold tests - more than small business gateways

Author(s):  Anna WILSON,  Andrew Brown

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Promoter penalties

Author(s):  Arthur ATHANASIOU

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Common issues and pitfalls in tax loss preservation and loss carry back

Author(s):  David W MARKS

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Tax aspects of insolvency in the current settings

Author(s):  Cameron Shaw,  Aaron Dominish,  Matthew Vines

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CGT Rollover review

Author(s):  Matt Ervin,  Stacey Hannam

Materials from this session:

Multiple party investment trust structures – Part 2: Superannuation (SMSF) issues

Author(s):  Philippa Briglia,  Philip BRODERICK

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Contemporary cross-border issues with trusts and estates

Author(s):  Sally BRUCE

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Family Trust Elections and the Family Court

Author(s):  Danielle Constantine,  Todd Want

Materials from this session:

Trusts and unpaid present entitlements (UPEs)

Author(s):  Paul HOCKRIDGE

Materials from this session:

CGT implications of the surrender of life interests

Author(s):  Peter BOBBIN

Materials from this session:

SMSFs – NALI and NALE in the “real world”

Author(s):  John Ioannou,  Andrew Butler

Materials from this session:

The new online world of our clients

Author(s):  Adrian CARTLAND

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Cryptocurrencies and NFT tax treatment – current state of play

Author(s):  Will Fennell,  Joni PIROVICH

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Cases update

Author(s):  Adam Craig

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Charity registration – what’s the purpose?

Author(s):  Anna Longley

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Are you dealing with a valid trust?

Author(s):  Linda Tapiolas

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Capital versus revenue – expansion of the basic principles

Author(s):  Kathryn Bertram,  Julian Wan

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Building trust with the ATO

Author(s):  Renae Ali,  Justin BYRNE,  Annemarie Wilmore

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Tax treaties – benefits conferred? benefits denied?

Author(s):  David WATKINS

Materials from this session:

Transfer Pricing – where to from here?

Author(s):  Kristen DEARDS,  Lorena Sosa

Materials from this session:

Current issues and considerations with corporate tax residency

Author(s):  Elizabeth Cullinan,  Vicky Lin

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Intangibles and royalties – where are we heading?

Author(s):  Chris Ferguson

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Tax Policy & Advocacy update: A debate by our experts

Author(s):  Scott TREATT,  Andrew MILLS,  Robyn Jacobson,  Julie Abdalla

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Technology and taxation

Author(s):  Jimmy Nguyen

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Structuring contractor arrangements

Author(s):  Adrian VARRASSO,  Wendy Lim,  Sasha Watkins

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Tax Practitioner Board activity

Author(s):  Payne Karen,  Keith JAMES

Materials from this session:

ATO focus areas for the large market over the coming year

Author(s):  Rebecca SAINT

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Shifting landscape of the distinction between capital and revenue

Author(s):  Angela Lee,  Terry MURPHY

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Cost base issues

Author(s):  Louise Hickman

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US and UK tax update session for Australian corporates

Author(s):  Stuart Landsberg,  Rob Hines

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Developments in M&A

Author(s):  Darren McClafferty,  Sylvester Urban

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