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Recorded Webinars
The Commissioner has traditionally had concerns with dividend access share arrangements or trust structures that seek to divert or split income in the most tax effective manner. This webinar seeks to examine some of the tax issues that practitioners need to consider.

Date/Time

About the Webinar

The Commissioner has traditionally had concerns with dividend access share arrangements or trust structures that seek to divert or split income in the most tax effective manner. This webinar seeks to examine some of the tax issues that practitioners need to consider.

  • What is a dividend access share?
  • CGT implications of issuing a dividend access share (e.g. Value shifting rules and impact on the availability of the small business CGT concessions)
  • Application of the anti-avoidance rules (e.g. anti-franking trading/streaming and Part IVA of the ITAA 1936)
  • What is a hybrid trust?
  • CGT Issues associated with hybrid trusts (e.g. availability of the small business CGT concessions)
  • Review of TD 2009/17
  • Current status of ATO guidelines on professional practice structures
  • Review of amendments on CGT and Everett assignments

Presented By

Ross Higgins
Mills Oakley

Who Should Attend?

This webinar is suitable for accountants advising in taxation matters – Australia wide. This webinar is for experienced practitioners.

CPD Information

Accountants can claim up to 1 CPD/Training hour.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: lisa@tved.net.au

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