Episodes - Tax Talks

437 | Subdiv EA and Beyond

Subdiv EA and Beyond. Subdiv EA had been pretty much forgotten. Ever since the ATO issued its weapon of mass destruction in the form of TR 2010/3.

436 | The Bendel Case Part 2

In 'The Bendel Case Part 2' - not the most creative title we ever came up with - we will drill deeper into what The Bendel Case means for you.

435 | The Bendel Case Part 1

The Bendel Case shapes up to be the ATO’s Waterloo – a crushing defeat to the position the ATO took in TR 2010/3.

434 | Item 17 Ministerial Determination

Item 17 makes it very easy for legislators to quickly add new rules to the Professional Code for Tax Agents through a Ministerial Determination.

433 | Dob-In Rules for Tax agents

In this episode, Andrew Henshaw will walk you through the changes to the TASA 2009 and discuss the new Dob-In Rules for tax agents with you.

432 | PSI Examples in PCG 2024/D2

There are many PSI examples in PCG 2024/D2, but all are pretty black and white.

431 | PSI in PCG 2024/D2

The four PSB tests no longer protect PSI from the PSI rules. Instead, PCG 2024/D2 drags Part IVA back onto the stage.

430 | Test Individual in a Family Trust Election

When you look at family trusts, everything rotates around the Test Individual. They are the stick in the sand.

When you work with private clients the question of a Family Trust Election almost always comes up. But you need to be careful. A family trust election can be dangerous and cost you a lot of tax, ie. Family Trust Distribution Tax.

428 | NDIS Registration Part 2

This is part 2 of our talk about NDIS registration with Astrid Rivalland and Helen Young of LegalVision in Sydney. Please listen first to part 1 in episode 427.

427 | NDIS Registration Part 1

Your NDIS registration can indirectly influence your GST exemption. Hence, this episode about the ins and outs of NDIS registrations.

426 | Charitable Sub-fund Arrangements

In this final episode of our three-part mini-series about charities, we discuss Charitable Sub-Fund Arrangements with Darren Fittler of Gilbert + Tobin in Sydney, Melbourne and Perth.

425 | PAF v PuAF

PAF v PuAF - what is the difference between the two? Private ancillary fund v Public ancillary fund

424 | How to Structure a Charity

How to structure a charity - should you use an unincorporated or incorporated association or a company limited by guarantee?

423 | Identity Verification

Identity verification of clients is strongly recommended by the TPB, but not yet mandatory.

422 | Employee Share Option Plans (ESOP)

Employee Share Option Plans - or ESOPs - give you an option to receive a share. That option might vest in the future, or it might not. Hence, taxation occurs only at the vesting point. Or in other words: The taxation point is at the point of vesting.

421 | Employee Share Plans (ESP)

Employee Share Plans (ESP) give you shares without any strings attached. They are taxed upfront.

420 | PSI in TR 2022/3 – Steps 7 to 9

PSI in TR 2022/3 - steps 7 to 9 is about the employees test, business premises test as well as ATO PSI Determinations and of course the special agent rules.

419 | PSI in TR 2022/3 – Steps 5 and 6

There are nine steps to work out the taxation of PSI. In this episode, we cover steps 5 and 6, the 80% hurdle, and the second PSB test, the unrelated clients test

418 | PSI in TR 2022/3 – Step 1 to 4

Let's go through PSI in TR 2022/3 - Step 1 to 4. Once you put it into clear, simple steps, PSI is a lot less confusing. So in this episode we cover steps 1 to 4 and look closely at TR 2022/3.