Special Tax Topics 2024-25 - Contemporary business structures: What works, what doesn’t?

au nonmember P000001141_Course_Digital price schedule

au member P000001141_Course_Digital price schedule

This session will discuss how client structures are often created based on the business needs and rules at a particular time. When rules change, client business structures should be reviewed.

Find the right course for you amongst our carefully curated suggestions

You might also be interest in

Special Tax Topics 2024-25 - Wealth transfer & retention  - The current thinking

au nonmember P000001082_Course_Digital price schedule

au member P000001082_Course_Digital price schedule

This session will focus on strategies for clients with significant wealth, large inheritances, and high or fluctuating income.  

<div class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">On successful completion of this session, participants should be able to:</div>
<ul>
 <li class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">Identify how a main residence and other real property will be devolved on death and tax issues that may arise</li>
 <li class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">Identify and calculate tax issues that may arise in respect of superannuation assets on death and how this will affect an SMSF</li>
 <li class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">State tax issues that may arise for liabilities and debts of the deceased person </li>
 <li class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">State the key tax issues that may arise for the LPR of a deceased estate</li>
</ul>
&nbsp;
This session forms part of the&nbsp;<a href="https://store.charteredaccountantsanz.com/courses/au/Special-Tax-Topics-Series-2024-25">Special Tax Topics Series</a>. These concise 1.5-hour sessions have been specifically designed for an online platform to ensure training is informative, immersive and even fun.
These sessions will:
<ul style="margin-top: 0cm; list-style-type: disc;">
 <li>Ensure you get the critical knowledge you need while minimising your time out of the office.</li>
 <li>Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early</li>
 <li>Help you avoid any possible traps and pitfalls</li>
 <li>Give you answers to the questions most relevant to you</li>
</ul>
Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

Special Tax Topics 2024-25 - Estate Planning - What is it? What are the tax issues?

au nonmember P000001081_Course_Digital price schedule

au member P000001081_Course_Digital price schedule

This session will identify and explore the tax issues surrounding estate planning. This will be important in order to provide input to your client's estate planning lawyer.

Including timelines, accounting work, differences between expatriating exempt amounts and sale cash, and the interplay with the CGT Cap Amount and $3.0m TSB rule.
<div class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">On successful completion of this session, participants should be able to:</div>
<ul>
 <li class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">Identify how a main residence and other real property will be devolved on death and tax issues that may arise</li>
 <li class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">Identify and calculate tax issues that may arise in respect of superannuation assets on death and how this will affect an SMSF</li>
 <li class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">State tax issues that may arise for liabilities and debts of the deceased person </li>
 <li class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">State the key tax issues that may arise for the LPR of a deceased estate</li>
</ul>
&nbsp;
This session forms part of the&nbsp;<a href="https://store.charteredaccountantsanz.com/courses/au/Special-Tax-Topics-Series-2024-25">Special Tax Topics Series</a>. These concise 1.5-hour sessions have been specifically designed for an online platform to ensure training is informative, immersive and even fun.
These sessions will:
<ul style="margin-top: 0cm; list-style-type: disc;">
 <li>Ensure you get the critical knowledge you need while minimising your time out of the office.</li>
 <li>Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early</li>
 <li>Help you avoid any possible traps and pitfalls</li>
 <li>Give you answers to the questions most relevant to you</li>
</ul>
Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.
&nbsp;

Special Tax Topics 2024-25 - My clients qualify for the 15-year exemption!  What do I do now?

au nonmember P000001080_Course_Digital price schedule

au member P000001080_Course_Digital price schedule

This session covers executing the 15-year exemption under Small Business CGT concessions in Division 152. 

Chartered Accountants who begin to specialise in tax require a deep understanding of, and ability to respond to, tax impacts on a range of transactions and events. You must also develop skills to provide input on complex tax issues.&nbsp;
This subject explores the tax of structures and transactions, employment remuneration, property and assets. Through a range of learning activities, case studies and assessments, you develop and apply technical skills, as well as developing skills for communicating complex tax information to a range of stakeholders.&nbsp;
This course is offered as two separate subjects (AU or NZ). Please select the subject most relevant to you when registering.&nbsp;
This 7-week course forms part of the CA ANZ CA Program. This course is taken as Continuing Professional Development. If you are a CA Program candidate, please do not enrol in this CPD course and follow the instructions in your enrolment documentation to choose your subjects.&nbsp;

Topics covered&nbsp;
<ul>
 <li>Employment remuneration&nbsp;</li>
 <li>Property and assets&nbsp;</li>
 <li>Tax structures.&nbsp;</li>
</ul>
Download the full subject outline <a href="https://www.charteredaccountantsanz.com//-/media/1d8a8d41ee5e4e00afd04b7de6f24685.pdf">here.&nbsp;</a>
Learning Outcomes&nbsp;
On completion of this subject, you will be able to:&nbsp;
<ul>
 <li>Apply advanced technical knowledge to a range of transactions or events to determine the taxation consequences&nbsp;</li>
 <li>Advise on the taxation consequences of complex transactions and events&nbsp;</li>
 <li>Communicate complex taxation information to a range of stakeholders.&nbsp; 
 
 </li>
</ul>
Receive up to 60 CPD hours.&nbsp;

Advanced Tax (AU or NZ) - CA Program Subject

Advanced Tax (AU or NZ) - CA Program Subject AU

au nonmember P000001113_Course_Virtual price schedule

au member P000001113_Course_Virtual price schedule

Equipping you with advanced knowledge and skills required to provide comprehensive and in-depth input and services for a range of transactions and events appropriate to the jurisdiction.

<div class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">On successful completion of this session, participants should be able to:</div>
<ul>
 <li class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">Identify when Aggregated Turnover limits for this area of tax</li>
 <li class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">Identify receipts which are Base Rate Entity Passive Income amounts</li>
 <li class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">Identify the tax rate for franking a dividend</li>
 <li class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">State the step-by-step process for franking a dividend</li>
</ul>
&nbsp;
This session forms part of the&nbsp;<a href="https://store.charteredaccountantsanz.com/courses/au/Special-Tax-Topics-Series-2024-25">Special Tax Topics Series</a>. These concise 1.5-hour sessions have been specifically designed for an online platform to ensure training is informative, immersive and even fun.
These sessions will:
<ul style="margin-top: 0cm; list-style-type: disc;">
 <li>Ensure you get the critical knowledge you need while minimising your time out of the office.</li>
 <li>Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early</li>
 <li>Help you avoid any possible traps and pitfalls</li>
 <li>Give you answers to the questions most relevant to you</li>
</ul>
Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.
&nbsp;
&nbsp;
&nbsp;
&nbsp;

Special Tax Topics 2024-25 - What rate do I use to frank this dividend?

au nonmember P000001079_Course_Digital price schedule

au member P000001079_Course_Digital price schedule

With a multi-rate corporate tax system, franking a proposed dividend can be confusing. Accountants often help corporate clients determine the correct tax rate to use, especially when rates change. 

In this session, we take a modern look at and old structuring gem - a partnership of discretionary trusts. 
Specifically, we will consider this topic in light of:
<ul>
 <li>Professional practice entities</li>
 <li>A trade business</li>
 <li>A retail business</li>
 <li>A business which tenders for government contracts.</li>
</ul>
&nbsp;
<div class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">On successful completion of this session, participants should be able to:</div>
<ul>
 <li class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">State the issues relevant to day-to-day trading for this structure</li>
 <li class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">State the issues relevant when the entity incurs significant tax losses</li>
 <li class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">State the issues relevant when significant business assets are sold by the entity</li>
 <li class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">State the key issues relevant when deciding not to use this structure</li>
</ul>
&nbsp;
This session forms part of the&nbsp;<a href="https://store.charteredaccountantsanz.com/courses/au/Special-Tax-Topics-Series-2024-25">Special Tax Topics Series</a>. These concise 1.5-hour sessions have been specifically designed for an online platform to ensure training is informative, immersive and even fun.
These sessions will:
<ul style="margin-top: 0cm; list-style-type: disc;">
 <li>Ensure you get the critical knowledge you need while minimising your time out of the office.</li>
 <li>Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early</li>
 <li>Help you avoid any possible traps and pitfalls</li>
 <li>Give you answers to the questions most relevant to you</li>
</ul>
Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.
&nbsp;
&nbsp;
&nbsp;

Special Tax Topics 2024-25 - Reconsidering partnerships of discretionary trusts

au nonmember P000001078_Course_Digital price schedule

au member P000001078_Course_Digital price schedule

In 2024, many tax advisors are reconsidering traditional investment and business structures. 

<div class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;"> This topic looks considers some issues about the Going Concern exemption, including:</div>
<ul>
 <li class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">Sale of goodwill</li>
 <li class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">Sale of land and buildings used in a business</li>
 <li class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">Sale of land and buildings which are leased to 3rd parties</li>
</ul>
&nbsp;
<div class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">On successful completion of this session, participants should be able to:</div>
<ul>
 <li class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">State the difference between the sale of goodwill and the supply of a going concern</li>
 <li class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">State the key requirements to obtain the GST Going Concern exemption</li>
 <li class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">Apply the Going Concern exemption requirements to the sale of a business</li>
 <li class="ewa-rteLine" style="color: #242424; background-color: #ffffff; height: auto; padding-right: 10px; line-height: inherit;">Apply the Going Concern exemption requirements to the sale of land &amp; buildings</li>
</ul>
&nbsp;
This session forms part of the&nbsp;<a href="https://store.charteredaccountantsanz.com/courses/au/Special-Tax-Topics-Series-2024-25">Special Tax Topics Series</a>. These concise 1.5-hour sessions have been specifically designed for an online platform to ensure training is informative, immersive and even fun.
These sessions will:
<ul style="margin-top: 0cm; list-style-type: disc;">
 <li>Ensure you get the critical knowledge you need while minimising your time out of the office.</li>
 <li>Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early</li>
 <li>Help you avoid any possible traps and pitfalls</li>
 <li>Give you answers to the questions most relevant to you</li>
</ul>
Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

Special Tax Topics 2024-25 - GST Going Concern exemption

au nonmember P000001077_Course_Digital price schedule

au member P000001077_Course_Digital price schedule

The GST Going Concern exemption is under-appreciated. 

Recently, the ATO issue a Decision Impact Statement on Bowerman's case; does this represent a change in tactics by the ATO?
On successful completion of this session, participants should be able to:
<ul>
 <li>Identify when the tax issues upon selling the family home</li>
 <li>Display an appreciation of the mathematical interface between S.6-5 and CGT through S.118-20</li>
 <li>State the GST issues regarding the sale of the family home</li>
 <li>State the tax ramifications of a developer changing their sales tactics</li>
</ul>
This session forms part of the <a href="https://store.charteredaccountantsanz.com/courses/au/Special-Tax-Topics-Series-2024-25">Special Tax Topics Series</a>. These concise 1.5-hour sessions have been specifically designed for an online platform to ensure training is informative, immersive and even fun. 
These sessions will:
<ul>
 <li>Ensure you get the critical knowledge you need while minimising your time out of the office.</li>
 <li>Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early</li>
 <li>Help you avoid any possible traps and pitfalls</li>
 <li>Give you answers to the questions most relevant to you</li>
</ul>
Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

Special Tax Topics 2024-25 - I’ve sold the house, the ATO says that it’s on revenue account!

au nonmember P000001076_Course_Digital price schedule

au member P000001076_Course_Digital price schedule

Your client sold their family home three times in the last decade without leaving the postcode, claiming the main residence exemption each time. 

Foundations of Tax Series 2021-23

au nonmember P000000788_Webinar_Recording price schedule

au member P000000788_Webinar_Recording price schedule

Gain a firm understanding of the essentials of tax legislation and build specific skills as a tax professional. 

Special Tax & Superannuation Topics 2023-24 - Year-end Tax issues - AU RW

au nonmember P000000778_Webinar_Virtual price schedule

au member P000000778_Webinar_Virtual price schedule

This session forms part of the Special Tax & Superannuation Topics Series

CPD Assessment 
The Foundations of Tax series has been assessed for CA ANZ and should meet the Tax Practitioners Board's CPD requirements. The allocation of CPD hours is as follows:
<div style="max-width: calc(100vw - 40px);">
<div style="overflow-x: auto;-webkit-overflow-scrolling: touch;">
<table>
 <tbody>
 <tr>
 <td style="border: 1px solid #ddd;padding: 8px;white-space: nowrap;">
 
 
 </td>
 <td style="border: 1px solid #ddd;padding: 8px;white-space: nowrap;">
 
 FULL SERIES
 </td>
 <td style="border: 1px solid #ddd;padding: 8px;white-space: nowrap;">
 
 PER SESSION
 </td>
 </tr>
 <tr>
 <td style="border: 1px solid #ddd;padding: 8px;white-space: nowrap;">
 CA ANZ
 </td>
 <td style="border: 1px solid #ddd;padding: 8px;white-space: nowrap;">
 Up to 12 CPD hours
 </td>
 <td style="border: 1px solid #ddd;padding: 8px;white-space: nowrap;">
 Up to 1 CPD hours
 </td>
 </tr>
 <tr>
 <td style="border: 1px solid #ddd;padding: 8px;white-space: nowrap;">
 TPB
 </td>
 <td style="border: 1px solid #ddd;padding: 8px;white-space: nowrap;">
 Up to 12 CPD hours
 </td>
 <td style="border: 1px solid #ddd;padding: 8px;white-space: nowrap;">
 Up to 1 CPD hours
 </td>
 </tr>
 </tbody>
</table>
</div>
</div>

CPD Hours 

This topic provides an outline of the key tax issues for a taxpayer that is a partnership.   This session was recorded on 14 August 2023.##Tax; superannuation; super; SMSF; ATO; rulings; tax changes; Income Tax; Indirect Tax; GST; Goods and Services Tax; Capital Gains Tax; CGT; International Tax; Fringe Benefits Tax; FBT; state taxes; Stamp Duty; Land Tax; Payroll Tax; PAYG; tax administration; tax controversy; tax reform; training; update; tax seminar; trusts; companies; partnerships

On successful completion of this topic, participants should be able to appreciate key tax aspects for a partnership, including:
<ul>
 <li>Partnership vs JVs</li>
 <li>Mum &amp; Dad Partnerships and the PSI rules</li>
 <li>Assets sales and CGT</li>
 <li>Salaries paid to partners &amp; Interest paid on debts owing to partners</li>
 <li>Issues when a car is bought by a partner through their current account.</li>
</ul>
This session forms part of the <a rel="noopener noreferrer" href="https://store.charteredaccountantsanz.com/courses/au/Foundations-of-Tax-series-2023-24" target="_blank">Foundations of Tax series</a>
The Benefits:
These concise sessions have been specifically designed for our online education platform, to ensure that you get an in-depth understanding of the fundamental tax topics in minimal time.

Foundations of Tax 2023-24 - Session 16: Partnership: Preparation of an ITR

Foundations of Tax 2023-24 - Session 16: Partnership: Preparation of an ITR - AU RW

au nonmember P000000627_Course_Digital price schedule

au member P000000627_Course_Digital price schedule

Master the key tax issues for a taxpayer that is a partnership. 

Discover your competitive edge

Check out what's popular