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  2014

22nd National Tax Intensive Retreat

Source: National

Published Date: 6 Nov 2014

 
This event focused on core taxation principles and their practical application by tax advisers to the SME and family business sectors.

Sessions and workshops covered the following:

  • when are receipts on revenue account, as opposed to capital account? Is there a trend in the cases towards treating receipts as being of a revenue nature?
  • the "flip side"? - when will outgoings be allowable deductions, rather than on capital account; Where are the courts going on this issue?
  • what methods can be used to extract value out of companies and trusts; what specific tax issues need to be considered?
  • what are the ATO's current views on trusts, s100A, professional practice structures, and dividend access shares and related issues?
  • what is the current thinking regarding structuring and restructuring professional practices; what should be done given the technical framework and the ATO's current position?

Deductions - Revenue v capital what's good for the goose is good for the gander?

Author(s): Justice John Logan
Materials from this session:

Getting value out of companies

Author(s): Evan Beissel , Chris Wookey CTA
Materials from this session:

Getting to the molten core: ATO hot spots

Author(s): Fiona Dillon CTA
Materials from this session:

Structuring and restructuring professional practices - The technical landscape

Author(s): David Marschke CTA
Materials from this session:

Journey back to core principles workshop 1: General principles

Author(s): Scott Mcgill CTA
Materials from this session:

Structuring & restructuring professional practices - The options

Author(s): Mark Northeast CTA
Materials from this session:

Details

  • Published On:6 Nov 2014
  • Took place at:Sheraton Resort & Spa, Noosa

The material is copyright. Apart any fair dealing for the purpose of private study,

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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