|Daniel Taborsky CTA and Alan Krawitz CTA|
Celebrating its 50th anniversary in 2017, Western Australia’s State Convention returns with a packed program that features some of
the most-respected tax practitioners from across the state and around the nation.
Here we take a look at two sessions from the Convention’s dedicated SME stream:
- A presentation by Richard Friend CTA on ‘Division 7A – dealing with the here and now'
- A workshop by Alan Krawitz CTA and Daniel Taborsky CTA on 'The new small business restructure rollover - the opportunities'.
use a case-study-based workshop to provide a practical application of how the
provisions of the new small business restructure rollover works in practice, as
well as the opportunities available.
practice include income tax, CGT, disputes, tax litigation, superannuation,
trusts, and wills and estates. Also with EY Law, Daniel is a senior associate and has
almost a decade of experience advising corporate clients with taxation and duty
into a more appropriate legal structure without triggering tax liabilities.
ATO views that have been released have a number of implications in applying the rollover, and the proposed increase in the turnover threshold
to less than $10 million need to be understood by those working in this area,
while there is still some uncertainty around when the restructure rollover might
be used instead of the small business CGT concessions. Each of these areas will
They told us that “the roll-over provisions are new and aspects of
their application are uncertain for many practitioners. We’ll aim to provide insights into the practical application of the provisions and a deeper dive into some of the
will gain a practical understanding of how to apply the provisions and a better
awareness of some of the uncertainties.”
Richard said his session will be practical in focus and that he has designed it to provide delegates with “a better understanding of some of the traps - and tips - in dealing with Div 7A under the current regime.”
- Jemma Sanderson CTA (Cooper Partners) and Hoa Wood (ATO) on ‘Superannuation – the current state of affairs post 1 July’
- Grahame Young FTI (Francis Burt Chambers) on ‘Appointors and guardians – getting deeds right’
- Mark Pollock CTA (BDO) on ‘Issues for private businesses conducted via trusts’
- Corey Beat, CTA (RSM Australia) on the issues in property
transactions - from a simple subdivisions through to larger scale developments.
You can find out more about these sessions and
the rest of the program on our website .