Tax Talks

408 | s99B Carve Outs

s99B Carve-outs are your way out. They protect you from s99B ITAA 1936.

407 | s99B ITAA 1936

s99B ITAA 1936 is about foreign trusts paying accumulated income to Australian resident beneficiaries. Take away one of these elements, and you don't have a s99B issue.

406 | UPE To Company: The Bendel Case

From 2009 until October 2023, a UPE to a company was always a Div 7A issue. Not anymore. As Andrew Henshaw of Velocity Legal in Melbourne will tell you.

405 | Hubspot for Accountants

Hubspot for accountants - does that really work? Can Hubspot give us what we as accountants and tax agents need to run our practice?

404 | CRMs for Accountants

In this episode we will talk with Nathan Reiche of Content Chemistry about CRMs for Accountants.

403 | Div 6E Income

Div 6E income is relevant when your trust income includes capital gains and/or franked distributions. Then Div 6E will avoid double taxation.

402 | Trust Loss Allocation

The 1884 Upton v Brown court case is of great importance in taxation. It involved Upton and Brown, beneficiaries of a discretionary trust, where one had income rights and the other controlled the trust's capital.

Update 35 | s100A Pain Points

There are many s100A pain points - let's cover five in this update.

401 | Trust Loss Questions

Let's go to the very start and look at trust income. Because we need to understand trust income before we can talk about trust losses.

400 | Foreign Trust Example

The theory around foreign trusts is confusing. So in this episode let's use a New Zealand trust as a foreign trust example.