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All Categories : CPD & Events : Series Event Registrations - Tier 3 Local events

Series Event Registrations - Tier 3 Local events

   
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Corporate Tax Series - Part 4: Topical issues affecting cross-border capital management

Part 4 – Topical issues affecting cross-border capital management

This session will provide a technical summary of key topical tax issues affecting capital structures, including perspectives on current approaches and future trends in responding to these issues. Specific matters to be considered include:

  • Thin capitalisation developments
  • Re-characterisation of debt and equity instruments through operation of transfer pricing rules
  • Other relevant income tax and transfer pricing matters
  • Recent guidance released by ATO
  • In bank and non-bank settings
  • Levels of borrowing increasing. Levels of assets decreasing
  • Also referring to hybrid legislation, anti-hybrid recent developments.

Presenter: Shahzeb Panhwar, Australian Taxation Office

Shahzeb Panhwar, is an Assistant Commissioner in the Public Groups and International area of the ATO and has responsibility for issues relating to related party financing and thin capitalisation. Previously, Shahzeb spent two years as a Director in the ATO’s International Structuring and Profit Shifting area.

Price: $90.00
Item Code: NAT_CORP_SERIES

Death... and Taxes Online - Part 1: Take on executor roles at your peril!

Part 1: Take on executor roles at your peril!
The risk of being an executor can often be underestimated. As a trusted adviser, clients will often want you to act as their executor. But should you? Don’t accept until you have attended this session where we will explore the obligations and risk profile of an accountant and other professionals taking on the role of executor, including:
– Risks? What risks?
– Does my professional insurance cover me if I accept an appointment as an executor?
– Can I charge for my work?
– What can I do to limit personal exposure?
Price: $90.00
Item Code: NAT_DNT_SERIES

Death... and Taxes Online - Part 2: Post death main residence CGT traps

Part 2: Post death main residence CGT traps
One of the largest assets of a typical deceased estate is often the deceased's principal place of residence. What is often inadvertently overlooked is that the sale of the residence may trigger a number of capital gains tax issues for the estate, which may leave the executor personally liable. The presenters will use case studies to delve into the issues that should be considered in assessing the possible capital gains tax implication on the sale of the deceased's residence, including:
– Is the full exemption available?
– Two-year rule including extension under PCG 2019/5
– Complexities from multi-generational transfers and/or joint owners
– Applying the absence rule
– Cost base chaos
– Main residence changes for the deceased estates of non-residents.
Price: $90.00
Item Code: NAT_DNT_SERIES

Death... and Taxes Online - Part 3: Payment and taxation of death benefits

Part 3: Payment and taxation of death benefits
Superannuation is often a significant part of an individual’s asset pool and practitioners should be aware of how superannuation should be addressed on death including the different payment options and the tax implications. Case studies will be drawn upon to unpack the following issues:
– Death benefit payment decisions and how to manage the transfer balance cap on the death of one spouse
– Hidden taxes on paying death benefits – who should the benefits be paid to?
– The appropriate use of superannuation proceeds trusts post-death to minimise death benefits tax – when should they be used?
– In specie transfers of assets post death
– Withdrawals by members and attorneys pre-death to minimise death benefits tax: cash and other non-cash assets
Price: $90.00
Item Code: NAT_DNT_SERIES

Death... and Taxes Online - Part 4: Emerging International Issues

Part 4: Emerging International Issues
With no separate taxation regime dedicated specifically to deceased estates, executors/administrators and beneficiaries fall under the trust taxation regime in Division 6. In an increasingly globally mobile world, this can lead to some unexpected consequences for all involved, particularly when applying “catch-all” provisions such as s. 99B. This session will consider the range of issues that can arise where there is an international aspect to a deceased estate; and examine how to mitigate risks in administering the estate.
Specific consideration will be given to a number of significant international issue for deceased estates which will include:
– The impact of the tax residency of the deceased, executors and beneficiates
– The expansion of s. 99B beyond original policy intent
– The unexpected impact of the Division 6 AAA interest charge.
– The loss of concessions in some cross-border estate
Price: $90.00
Item Code: NAT_DNT_SERIES

Death... and Taxes Online - Part 5: Passing of a Life Tenant

Part 5: Passing of a Life Tenant
Establishing a life interest in a deceased estate was once a popular estate planning strategy. With the increase in blended families and different competing interests for capital and income, life estates are again topical. This webinar will explore the following aspects of life interests:
– Asset protection
– Choice of trustee
– Renouncing a life interest
– Competing interests of income and capital beneficiaries
– Family trust elections
– Death of the life tenant and vesting of the trust.
Price: $90.00
Item Code: NAT_DNT_SERIES

Expanding your range of influence - Online event

Develop your communication and networking skills, widen opportunities and achieve your goals at work

Drive your career - join Julissa Shrewsbury, Director of New Work Consulting and personal brand expert, at this online event.

This event is free for members.
Price: $25.00
Item Code: WA_YTP_BREAKFAST

SA Tax Briefing Session 6

SA Tax Briefing Series – Final session for 2020

The SA Tax Briefings are geared for small and sole practitioners looking for convenient and effective tax updates to stay up to date with all the key current tax developments throughout the year.

Delivered by tax practitioners with expertise in the private client and SME areas these sessions will ensure you:

  • Understand all the current key tax development
  • Are best placed to provide your clients with current practical advice and support
  • Are positioned to assist your clients for future planning and growth
  • Have an extensive and diverse perspective on all the current issues
  • Have the opportunity to ask questions and get answers that are most relevant to you and your clients

Presenters

Christopher Annicchiarico & Nicholas McCann

WRP LEGAL

Price: $75.00
Item Code: SA_TB_6

Tax Updates Breakfast Series - Session 3

Wednesday, 2 September - Tax Update & International Tax for SMEs
Speaker: Mathew Chamberlain, CTA, EY
Mathew is a partner at EY and leads their Perth International Tax group. A legal practitioner admitted in WA and NSW, he has more than 26 years’ experience in international tax, focusing on the large multinational and corporate environments across Australia, the US, Europe, Asia-Pacific and Africa.

Including a light breakfast & coffee. Only four seats remaining!

Price: $105.00
Item Code: WA_TAXUPDATE_3

Tax Updates Breakfast Series - Session 4

Wednesday, 21 October - Tax Update & Property
Speaker: Ross Prosper, CTA, Bentleys
Ross is a Partner leading up the tax consulting division of Bentleys Perth. Ross has over 20 years’ experience in providing taxation and business services, including business structuring, superannuation, complex tax advice and tax effect accounting.

Including a light breakfast & coffee. Only four seats remaining!

Price: $105.00
Item Code: WA_TAXUPDATE_4

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