Suzanne Mackenzie

Suzanne Mackenzie, CTA

Bar Chambers

Suzanne Mackenzie, CTA, is a Barrister specialising in financial services, superannuation, trusts and equity, taxation and general corporate and commercial matters work.

Suzanne has a great depth of knowledge and experience in superannuation law and takes a keen interest in the latest changes and trends affecting the industry – having done so for more than 30 years. She acts for trustees of large industry and retail funds as well as public sector funds and also regularly acts in relation to smaller individual claims and matters affecting SMSFs.

Session details

Session 13.1: Assembling the Evidence

Establishing and documenting consideration on an arms’ length basis is a key evidentiary requirement when related parties transact, but fee pressure can lead to short cuts in establishing and documenting the process. These short cuts can expose the client to an ATO review and may ultimately demonstrate practitioner negligence.

This session examines the likely cost of short cuts in this area, and covers aspects of revenue legislation that are touched on in establishing arm’s length consideration (including NALI/NALE, PSI, debt/equity rules, market value substitution rules, and others).

Speakers: Paul Hockridge, CTA, Hockridge Advisory, Suzanne Mackenzie, Bar Chambers