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Following on from the Trust Structuring Webinar, Emily Pritchard and Mick Nielsen sit down to answer questions from the Q&A. This can be watched as a standalone or following the Trust Structuring webinar.
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.
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.
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 understanding of the practical application of the "connected entity" and "affiliate" concepts which is also important when providing initial business structuring advice for a client. This session covers application of these concepts to the basic conditions: taxpayer eligibility; active asset test; and illustrates the concepts to business structuring advices.
The business context will be a significant determinant as to whether an item of expenditure is of a capital or revenue nature – this will determine the deductibility of the expenditure. When is a receipt/activity of a “revenue” nature? Taxpayers generally characterise a receipt as capital for gain purposes and revenue for loss purposes. The ATO has a different viewpoint and session will explore those cases and more!
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).
The latest requirements for SMSF deeds and strategies to reduce and eliminate death benefit taxes. Topics include tax planning strategies, contribution splitting, recontribution strategies and separating concessionals from non-concessionals.
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.
Dissecting the upcoming changes to Division 7A including its application to your clients. Topics include simplifying rules, self-correction mechanism, safe harbour rules and UPEs.
What the SMSF space looks like in 2019 and what it means for you clients. Topics include franking credits, protecting your superannuation bill, recently passed legislation and pending legislation.
An overview of the most interesting CGT Rollovers and what to look out for including some lesser known rollovers that may apply to your clients.
The new direction the ATO is taking in regards to resettlements and the effects on foreign beneficiaries and land tax.
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.
Can't find a resource? Contact courtney@acis.net.au and we will do our best to assist you.
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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