Perth Tax Updates 2013

Workshop series overview

• Recent taxation cases (including AATA, Federal Court and High Court decisions) and how they will affect your day-to-day taxation and financial planning advice
• Recent tax rulings and determinations
• Recent changes to tax legislation including new Bills and ATO interpretations
• Guidelines for tax planning strategies that really work!
• A special in-depth review of a current tax issue
• A brief review of state and territory taxes

Special topic for May:
Tax losses of trusts & companies

• What is a tax loss?
• Special rules for losses in trusts
• The company loss recoupment rules
• Proposed loss carry-back rules for companies

Special topic for August:
The tax consequences of divorce

• Family Law matters including binding financial agreements
• Roll-overs for transfers of assets between spouses
• Roll-overs for transfers from an entity to a spouse as a result of marriage breakdown
• Division 7A implications
• Dividing the superannuation benefit entitlements
• Bankruptcy
• Effect on tax ownership rules
• Child maintenance trusts

Special topic for November:
Trusts – developments and the re-write

• Where have we come from?
• Where are we at?
• Where are we going?
• Practical issues facing trustees in an ever-changing environment
• Developments in the last 12 months
• Status of the re-write of the trust provisions in Div 6