Close
My Cart (0 items)
Checkout

Login to TEN

Privacy Policy
Privacy Policy
Return
My Cart (0 items)
Checkout
84849
Recorded Webinars

Recorded Webinar: Hybrid Trusts, Dividend Access Shares and Professional Practice Structures – Legitimate Tax Planning?

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
PRESENTED BY Ross Higgins Partner - Mills Oakley , Melbourne

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
Partner, Mills Oakley Melbourne, Vic

Ross Higgins is a partner in the Melbourne office of Mills Oakley, working primarily in the area of ­­­­­­­Taxation Law. Ross has particular expertise in complex income tax, structuring, funding and transactional issues for domestic and international business, both public and private, GST and duty issues and tax audits and disputes.

Ross brings a wealth of experience from the high level advising he has done on a number of merger and acquisitions projects, property developments, complex group restructures, cross-border operations/investments, tax consolidated groups, employee share schemes, privately owned groups including asset protection and succession planning, funds management, cryptocurrency and blockchain, superannuation, charity and not-for-profit and dealing with revenue authorities.

Ross has acted for listed companies, foreign-owned companies and a myriad of privately owned groups. He has also acted as an adviser to Government.

Ross is on the Tax Technical Committee for The Tax Institute and is a regular presenter on tax topics.

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: [email protected]

Go to top