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hamper
 

Thank you for being a member of The Tax Institute.

As a token of our appreciation, we've put together a tax content Holiday Hamper as our gift to you!

This year, we’re excited to bring you a hamper that's been curated with favourite sessions from events held in some of Australia’s most stunning destinations—it’s like a virtual getaway! This year our events travelled east to west, and as far south as Tasmania, and now we're sharing the best! Take a glimpse inside the Noosa Tax Convention, the Yarra Valley Tax Retreat, and more!

Don't forget, these resources count toward your CPD, so log your CPD hours in your Member Portal to keep your records up to date. All up, there's a total of 6 CPD hours when you watch or read the entire hamper, as each resource equals 1 CPD hour.

So, it's time to reflect on the year’s best insights and take a peek at which sessions made our 2024 Holiday Hamper! 

We hope you've enjoyed the past year as a member and wish you a happy holiday!

 
 
 

Navigating the complexities of the small business CGT concessions remains a challenge. Although the provisions can be tricky to apply in practice, the upside of successful application can be significant, potentially legitimately saving taxpayers very large amounts in tax. This session will explore real-life scenarios focused on the uncertainties in applying the concessions in practice including:

  • Tips and traps in applying the maximum net asset value test and aggregated turnover tests 
  • Application of the ‘active asset test’ 
  • Additional tests to be satisfied where the CGT events in relation to shares in a company or units in a trust 
  • Common errors in applying the small business retirement exemption and small business roll-over
  • Extracting the proceeds of sale from unit trusts and companies tax effectively; and 
  • (Re)structuring into trouble…Part IVA.
 
 
 
 

Assisting trustee clients with compliance and other obligations in your practice is an exercise full of traps for the unwary. This session explores issues that have reemerged in more recent years that need to be considered by advisers, including:

  • What to do if you can’t locate a trust deed? 
  • Assessing some of the more challenging provisions, including s 99B (and s 99C), s 100A, and Part IVA. 
  • The impact of the ‘Owies’ decision – how that might impact trustee decisions.
 
 
 
 

Through the use of case studies and real-life examples, this practical session will dig into a number of important Division 7A issues that often don’t get the coverage that they should. Some of the areas that will be addressed include: 

  • When is a repayment not a ‘repayment’ for Division 7A Which entity did the loan really come from and go to 
  • Can a loan or use of a company asset for private purposes be caught under both Division 7A and FBT at the same time 
  • Is using a 25-year loan the hidden diamond in the Division 7A rough; and 
  • Who is taxed on a deemed dividend and is it actually as problematic as you might think.
 
 
 
 
 

This session explores important issues to be aware of, regarding: acquisitions to; and disposals from; an existing group:

  • What are the advantages and disadvantages of consolidating at all?
  • What entities within the client’s SME group, are ‘in’, or ‘out’ of the consolidated group?
  • Be aware of unintended consequences where reality differs from the highlighted claims of efficiency; and
  • Case studies working through an acquisition and a disposal.
 
 
 

A practical case study driven presentation on the importance of structuring for your estate plan including battle stories from lawyers, accountants and independent trustees and advice on how to spot and defeat the dragons hiding in your estate. This presentation will cover:

  • The importance of a fact-find and having the necessary documents to facilitate a clean succession plan including case studies and example summaries  
  • Considerations for this generation and the next generation • The extension of your estate plan from your individual (personal assets) to your companies and trusts; and 
  • Succession of control of your entities including independent trustees (planned or unplanned)
 
 
 

The past year has seen a host of significant decisions on the application of general and specific anti-avoidance regimes to trusts and trust distributions. The Commissioner appears eager to test the limits of these regimes, particularly in relation to transactions that were once considered low risk. This session will:

  • Present an overview of important cases, including Minerva, Guardian, Ierna, Merchant, MJH Trading Trust, and Collie & Grant 
  • Analyse the evidentiary burden in relation to the identification of tax benefits and dominant purpose; and 
  • Provide practical tips on how to prepare for and manage disputes where the ATO seeks to apply an anti-avoidance regime.
 
 

 

See you in 2025