Seminar Notes

'CGT - The Essentials' - seminar notes, September 2010

The notes from this highly successful seminar, presented by Roger Timms, TAI’s Head of Tax & Superannuation, are now available. If you couldn’t attend the sessions, you can avail yourself of their excellent content, including powerpoint presentation.

These notes include:

• CGT implications when assets are removed from a company or trust, including vesting and liquidation
• CGT rollovers including transfers from individuals, partnerships and trusts to companies, marriage breakdown and exchanges of shares
• Partnerships: the implications upon formation, changes to composition and dissolution
• Small Business CGT concessions - demystify the operation of these valuable concessions with practical guidance and examples
• When will pre-CGT status of an asset be lost and the implications?
• International: becoming a resident, a temporary resident or ceasing to be a resident
• Death and CGT

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Trusts - All you need to know - seminar notes, July 2010

The notes from this highly successful seminar, presented by Roger Timms, TAI’s Head of Tax & Superannuation, are now available. If you couldn’t attend the sessions, you can avail yourself of their excellent content, including powerpoint presentation.

These notes include:

• How are trust distributions affected by the High Court decision in Bamford?
• Is the Commissioner trying to limit the application of the Bamford principles in his Decision Impact Statement?
• How should a trust distribution resolution now be framed?
• Is the ability to "stream" income now lost as a result of the Commissioner's Bamford response?
• Urgent! Trust distributions for the 2010 year - what are the implications if I distribute to a corporate beneficiary following the issue of TR 2010/3?
• Does TR 2010/3 have retrospective effect?
• Should I now restructure from a trust to, say, a company?
• A round up of other key issues including:
  • distributing capital gains;
  • trust losses;
  • testamentary trusts;
  • family trust elections

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Superannuation seminar notes, April 2010

The notes from this highly successful seminar, presented by Roger Timms, TAI’s Head of Tax & Superannuation, are now available. If you couldn’t attend the sessions, you can avail yourself of their excellent content, including powerpoint presentation.

These notes include:

• Types of superannuation funds
• Types of contributions
• Taxation of contributions
• Taxation of investment earnings
• Taxation of benefits
• Retirement income streams
• Restrictions on investments made by superannuation funds
• Borrowing by superannuation funds
• Small business CGT concessions
• Tax Office guidance for SMSFs
• Summary of recent developments

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FBT Package - The Essential FBT Guide & FBT Seminar Notes

**Special Offer**

The Fringe Benefits Tax package includes the following valuable products at a preferential price:

FBT Seminar Notes 2010 - Comprehensive content, including PowerPoint presentation, detailing the wealth of information presented by Roger Timms, TAI's Head of Tax & Superannuation, at our recent FBT seminars. View table of contents.

The Essential FBT Guide 2009-10 - A practical and timely analysis of the FBT regime affecting Australian employers and employees. The volume comprises 300+ pages of valuable, plain English FBT information. View table of contents.

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Fringe Benefits Tax seminar notes, February 2010

The notes from this highly successful seminar, presented by Roger Timms, TAI’s Head of Tax & Superannuation, are now available. If you couldn’t attend the sessions, you can avail yourself of their excellent content, including powerpoint presentation.

These notes include:

• What you need to "get it right" in your 2010 return!
• Changes during 2009-10
• Where is the current Tax Office compliance focus?
• Living-away-from-home vs travelling for employment purposes
• What documentation must the employer maintain?
• Salary packaging update

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Tax and Property Transactions seminar notes, November 2009

The notes from this highly successful seminar, presented by Roger Timms, TAI’s Head of Tax & Superannuation, are now available. If you couldn’t attend the sessions, you can avail yourself of their excellent content, including powerpoint presentation.

These notes include:

• A property investor
• Profit from an isolated transaction
• Cost base adjustment for capital works
• Tax outcomes
• Change in purpose by the taxpayer
• Rental properties
• Main residence exemption
• Partial main residence exemption
• Adjacent land
• Interaction with 50% CGT discount
• Dwellings acquired from deceased estates
• Main residence & capital works . . and much more

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Small Business and CGT Concessions seminar notes, September 2009

The notes from this highly successful seminar, presented by Roger Timms, TAI’s Head of Tax & Superannuation, are now available. If you couldn’t attend the sessions, you can avail yourself of their excellent content, including powerpoint presentation.

These notes include:

• Basic conditions for relief
• Small business entity (SBE)
• Maximum net asset value test
• Significant individual test and CGT concession stakeholder
• Small business 15 year exemption
• Small business 50% active asset reduction
• Small business retirement exemption
• CGT small business roll-over  

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Trusts Seminar Notes updated to September 2009

The notes from this highly successful seminar, presented by Roger Timms, TAI’s Head of Tax & Superannuation, are now available. If you couldn’t attend the sessions, you can avail yourself of their excellent content, including powerpoint presentation.

These notes include:

• Discretionary, Fixed, Hybrid and Testamentary trusts
• Trust income
• Present entitlement
• Trust distributions
• Distributions where there is no trust income
• Distributions of net capital gains
• Distributions of non-assessable amounts - CGT Event E4
• Streaming of income
• Trustee distribution checklist
• Distributions from a Managed Investment Trust (MIT)
• Testamentary trusts
• Division 7A and trusts
• Family trust and interposed entity elections
• CGT small business concessions

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