1.25 CPD hours

  • On Demand Event
    Complete online in your own time (Self-paced)
    • $180.00 excl. GST

Description

This highly practical webinar examines the application of the associated persons rules to land transactions, considers how transactions can be structured so no tainting arises, and reviews recent case law on the application of the “control” tests and the proposed legislative response

LEARNING OUTCOMES

You will:

  •  Learn what it means to be taxed by “dint of association”.
  •  Know what associated persons tests apply to land transactions.
  •  Learn how the associated persons tests apply to trust structures.
  •  Understand the difficulties in applying the “control” test to company structures.
  •  Know when the “old” associated person tests still apply and when the “new” associated persons tests can apply to existing property.
  •  Understand the limits to the associated persons tests and when it may be possible to structure transactions so that no tainting arises.
  •  Learn about recent case law and proposed legislative changes relating to the associated persons tests

SUITED TO

Intermediate and senior accountants, tax lawyers, property lawyers and others who advise clients on land transactions.

ORIGINAL BROADCAST DATE

28 September 2017

PRESENTER

Stephen Tomlinson, Partner, Tomlinson Law