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  2013

21st National Tax Intensive

Source: National

Published Date: 7 Nov 2013

 
  • Materials are currently being loaded for this seminar
  • The theme of this year's Intensive - Small Business Concessions, Part IVA & Trusts: Where are we now? - focused on three of the most important practical issues for tax advisers to the SME and family business sector.
  • Sessions covered:
  • the key areas in relation to the small business CGT concessions (including liabilities, dividend access shares, "earnouts"?, incorporation of partnerships and valuation of CGT assets)
  • the new anti-avoidance provisions in Part IVA of the ITAA36 (including the suggestion the amendments reflect a change in policy, assessing "alternative postulates"?, the importance of the "dominant purpose"? test, and the possible application of new rules to structuring to obtain the benefit of the small business CGT concessions)
  • the ATO's expectations of professionals in dealing with the multitude of reforms, in particular, the new Part IVA
  • the issues in relation to the interplay of trust provisions in Div 6 of the ITAA36, the deemed dividend rules in Div 7A, and the recent amendments to Divs 115 and 207 of the ITAA97
  • the future of trust taxation - where is the government's reform program going?

The "new" Part IVA

Author(s): Grant Wardell-Johnson
Materials from this session:

Trusts: Current state of play

Author(s): Arthur Athanasiou CTA-Life
Materials from this session:

Small business concessions

Author(s): Anna Tran CTA , Angie Hicks CTA
Materials from this session:

Case studies & solutions

Author(s): Vanessa Priest FTI
Materials from this session:

Trust reform: A practitioner's perspective

Author(s): Fabrizio Porcaro CTA
Materials from this session:

Details

  • Published On:7 Nov 2013
  • Took place at:Sheraton, Noosa Resort and Spa

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research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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