Seminar Notes

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. Available in early March 2010, 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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SEMINAR NOTES - Quarterly Tax Update – October 2009

The notes from the October Quarterly Tax Update 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:

• The latest on the Commissioner's contention that an unpaid present entitlement owed to a corporate beneficiary "converts" to a loan (with adverse Division 7A consequences)
• Can partnership assets be excluded for the purposes of the small business CGT maximum net asset test?
• Proposed changes to the “continuity of ownership test” for deducting company losses
• More on the Tax Agent Services legislation – draft regulations issued
• Could a loss on the sale of shares by a SMSF ever be deductible under s 8-1?
• And more...

To take an in-depth look at the content, click here.

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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

To take an in-depth look at the content, click here 

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