Tax

Issues covered include: proposed changes, loan rules, transitional rules, UPE's, Pre-1997 loans

Issues covered include: tax disputes, audits, assessments, objections, payment arrangements, garnishee notices, director penalty notices

Issues covered include: The Gerry Harvey Tax, overseas GST, electronic distribution platform, e-commerce, GST developments

Issues include: residency tests, Australian tax resident, Harding case

Issues covered include: small business tax, Tax Gap, ATO, taxpayers

Issues covered include: anti-hybrid mismatch, guideance products, ATO, foreign hybrid mismatch rules

Issues covered include: State Taxes, economic entitlement, trust to beneficiary distributions, duty exemption, land tax, Principal Place of Residence exemptions, foreign purchaser duty and absentee owner surcharge

Issues covered include: CGT concessions, small business

Issues covered include: employment text, single touch payroll, revenue office

Issues covered include: ATO objections, ATO appeals

Issues covered include: FY2020, Income Tax, budget, income tax consolidation outcomes

Issues covered include: COVID-19, SMEs, asset valus, turnover, small business CGT concessions, small business restructure rollover

Issues covered include: insurance policies, SMSF, group cover, lump sum benefit strategies, pension

Issues covered include: ATO objections, ATO appeals

Issues covered include: SA land tax, varied tax rate, structuring options

The money has flowed and now it’s time to cross-check. The ATO are data-matching to crackdown on inappropriate access to the government’s early access superannuation and JobKeeper schemes. Now is the time to make sure your clients were eligible. Plus, stay on top of changes to eligibility.

WEB213AL02: Are you constantly trying to be all things to all people? Specialising in one field can be daunting, but the payoff if you get it right is enormous. Join Meryl Johnston as she imparts guidance and examples on how to increase revenue, profits and team happiness by specialising in a niche. Meryl will walk you through an in-depth case study detailing how her firm achieved rapid growth and success through specialisation.

Examine how rollover relief applies when dealing with transfer of business assets and shares, destroyed property, and conversion of leasehold to freehold interests. Consider complex scenarios and comparisons of CGT rollovers with other available concessions.

Gain an in-depth understanding of the conditions for relief, asset tests and exemptions, including ‘active’ tests and rules for non-SME owners, with practical scenarios and examples to apply to your clients.

While the CGT Main Residence exemption is a significant tax concession, its provisions are deceptively complex. Examine the significance of ‘adjacent land’, impacts on death and inheritance, interactions with the maximum net asset value test, and critical issues for foreign residents, plus more. Use a single hour of your time wisely and ensure you obtain the best tax result for your client while avoiding losing significant tax benefits.