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Unpack the technical and practical issues arising from the ATO’s recent release of TD 2022/D1. This session helps you understand the ATO’s new approach to dealing with unpaid distributions owed to corporate beneficiaries, align the treatment of unpaid distributions to a company with Division 7A, deal with the treatment of a UPE where it includes the creation of a sub-trust and manage the cash flow implications of distributing trust income to a company.
Our panel of experts identify the risks, outline the options and deliver the solutions. Topics include: Trust deeds with incorrectly recorded terms, Payroll Tax, Employees & Contractors, Lost trust deeds and Incorrectly prepared trust deed amendments.
When an SMSF investor is looking at investing in a unit trust, careful consideration needs to be given to a number of important factors. We investigate some of these factors including: Related trusts, Part 8 Associates concept, Regulation 13.22, Non-arms length income and Pre-99 unit trusts.
Our experts tackle your big questions when it comes to protecting your clients’ assets, covering the risks, the strategies and the benefits for companies. Topics include: brand protection, director issues, shareholder risks and company structures, restructures and strategies to change current company structures
Explore the latest thinking on superannuation, challenging many of the accepted norms around current strategies. Topics include: why we should go back to spouse splitting, making big deductions for young kids via trust distributions, bringing forward non-concessionals for high income earners and getting rid of death benefits taxes.
An overview relating to deductions to the individuals and taxation of the contributions in the fund for all the different types of contributors, including contributions from employers; contributions from other persons; member contributions; foreign roll-overs; and excess contributions.
Advocating the importance of starting with the end in mind and the impact clear planning at the outset of a business venture can have when it comes time to exit. Topics include why shareholders agreements are important; preparing for a business exit; and an adviser's role during an exit.
An overview of important considerations, common issues, and tips and tricks when establishing trusts. This session reviews different trust types and focus on positions held – key considerations in determining trust roles; structuring – which trust type is right for your client; and asset protection and succession planning.
The latest updates regarding companies – what you need to know and how temporary changes will impact your clients. Topics include new look dividend access shares, Director identification numbers, an overview of the tax implications of share buy-backs and capital reductions, resident directors, declaring dividends vs resolving to pay dividends and temporary changes to the Corporations Act 2001 (Cth).
Banks are making lending harder than ever before. Throw a trust into the mix, and it can be almost impossible to accommodate the barrage of requests being fired at your clients. The fundamentals of trusts covered in this session include family law, land tax legislation in various jurisdictions and meeting the banks' expectations.
There are downsides and risks when using testamentary trusts. This presentation looks at scenarios for using a testamentary trusts and exploring the misunderstandings around testamentary trusts including pre and post death controversies. (Section 102AG ITAA & '36 (Cth))
The current hot industry topics, including a technical discussion on BDBNs vs. reversionary pensions and how this can be managed in your clients’ SMSF deeds. Topics include types of BDBNS, communting death benefit pensions and binding in accordance with trust deeds.
The technical complexities surrounding share buy-backs and capital reductions, common misconceptions and what to be mindful of. Topics include technical & practical considerations, types of share buy-backs, technical & administrative requirements and tax implications.
Restructuring for asset protection is a topic that never grows old, but there are so many options available it can be difficult to gain in-depth knowledge of specific strategies. This session provides tips and traps to look out for and zones in on two popular strategies: 328-G and Division 152.
Getting trust resolutions wrong will cost you. This session runs a microscope over trust resolutions, dissecting the common mistakes and misunderstandings and covers essential elements for achieving relevant resolutions. It will provide solutions for complying with tax laws, as well as examining latest points of interest around trusts.
We’ve asked our experts to compile the questions they regularly field about Discretionary Trusts, with all answers revealed in this sharp, practical webinar. Questions that will be answered include: What constitutes a trust resettlement? Should I have a corporate trustee? Why remove an automatic removal of trustee clause?
Getting trust resolutions wrong will cost you. This session runs a microscope over trust resolutions, dissecting the common mistakes and misunderstandings and covers essential elements for achieving relevant resolutions. It will provide solutions for complying with tax laws, as well as examining latest points of interest around trusts.
Many strategies involving business and asset restructure are motivated by the need for asset protection. In this context various ITAA integrity measures should be fully considered to ensure that the restructuring has no unwanted taxation consequences. As to which and how the various integrity provisions apply to the specific taxpayer circumstances require proper consideration of the law and the facts. In essence, the reasons for asset protection strategy must be genuine and proper.
With almost three quarters of Australians owning real property, clients will be turning to you – their accountant – to discuss the structuring and tax implications of disposal, sub-division or development opportunities. The presentation discusses practical case studies to ensure your clients get the most out of their property transactions. *Please note that this webinar refers to MT 2000/1, which has since been replaced by MT 2006/1. The examples highlighted throughout the presentation remain factual and relevant.
At the core of success for any business is its foundation and structure. Taking on a case study of a typical small business entity facing issues around business growth, Division 7A and estate and succession planning, this seminar looks at restructuring solutions for greater success for your clients. Topics include the various strategies to restructure the business, choosing a structure based on the client’s objectives, income distributions and estate planning matters, and asset protection strategies.
In this presentation we discuss recent developments impacting the application of the affiliate and connected entity rules, as well as the calculation of the MNAV test and how to determine the net value amount. Without any prospect of some form of trust tax reform, the ATO continues to issue its interpretation on various trust matters. We look at recent UPE taxation developments which provide some clarification of the ATO approach in relation to UPEs.
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An overview relating to deductions for individuals and the taxation of contributions into the fund from different types of contributors, including contributions from employers; contributions from other persons; member contributions; foreign roll-overs; and excess contributions.
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Back in 2012, the team at Acis had a "light bulb" moment. They realised the legal services team was providing an incredible wealth of one-on-one information and education to clients, but it wasn't being accessed more broadly.
In partnership with Redchip, Tax Events was born out of this moment and our experts are able to share insights and education with accountants and professional advisers around the country.
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