CPD Tax Series

01 Property - Income tax

12-1PM AEDT Thursday February 13th, 2025

Australians have a love affair with property, but unfortunately the tax issues involved can be complex. In this session we will discuss various income tax issues regarding property, including implications for the mum and dad investor, the accidental property developer and the professional developer.

02 Property - GST

12-1PM AEDT Thursday 13th, March, 2025.

As with income tax, when it comes to property, there are a myriad of GST issues to consider. In this session, we will use some examples to illustrate the GST implications of property transactions (including the different ways GST can apply depending on the type of property, registration requirements, margin scheme, going concerns, etc).

03 Affiliates, connected entities, and associates

12-1PM AEST Thursday 10th April, 2025.

One of the difficult aspects when applying the SBCGT concessions is determining whether entities are ‘connected with’ or ‘affiliates’ (relevant for the $6m maximum net asset value test and the active asset test). In other provisions, it is relevant whether entities are ‘associates’ of each other (e.g., Div 7A, GST, etc).

In this session we will look at these defined terms and how they apply in some practical examples.

04 FBT/Payroll Tax/Workcover etc - employee issues

12-1PM AEST Thursday 8th May, 2025.

It’s the middle of the FBT season. But when thinking about employees and tax related issues, there is much more to think about than just FBT. In this session we will discuss some of the changes in FBT over the past year but also cover current developments in other employment taxes, such as Payroll Tax and Workcover.

05 The Arm’s Length Concept: CGT, transfer pricing, GST, etc

12-1PM AEST Thursday 12th June, 2025.

Tax consequences are usually based on an expectation that transactions happen at arm’s length. In cases where they don’t, the tax legislation generally applies so that an arm’s length value can be substituted. In this session we will cover how some of these provisions apply, including implications for CGT, transfer pricing and GST.

06 GST and adjustments

12-1PM AEST Thursday 10th July, 2025.

Simple in concept, but potentially more complex in practice. Various trading terms and situations trigger GST adjustments. This session will look at different types of adjustments and examples to illustrate the GST consequences.

07 Trust elections

12-1PM AEST Thursday 14th August, 2025.

Trust elections impact the recoupment of losses, the flow of franking credits and whether a distribution or dividend is subject to Family Trust Distributions Tax.  In this session, we explore the how and why of making elections, as well as the reasons for doing so and the risks of getting it wrong.

08 Tax and deceased estates

12-1PM AEST Thursday 11th September, 2025.

Death is generally not a taxing point in Australia, but there are income tax consequences which can impact the deceased, their estate, their super and their beneficiaries.  This session explores the general tax consequences of death with a particular focus on CGT.

09 Tax Residence

12-1PM AEDT Thursday 9th October, 2025.

Residence and source are core concepts in the Australian tax system. This session will look at the tax residence of individuals, companies and trusts, and the tax implications that follow.

010 International Tax

12-1PM AEDT Thursday 13th November, 2025.

This session provides an overview of various international tax matters that arise from an Australian viewpoint, including: withholding taxes, foreign income tax offsets, the CFC rules, thin capitalisation, transfer pricing and Double Tax Agreements.