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The Tax Institute – 2023 Tax Summit

In September, Bjorn Kirberg of Harris Black and 12 other members of the Brentnalls Tax Group headed to Melbourne to attend the 2023 Tax Summit.

The event was hosted over 3 days at the Melbourne Convention Centre and consisted of 800 delegates and a choice of 70 different sessions.

It was a good opportunity for the Brentnalls Tax Group to discuss and brainstorm after the sessions and expand on more technical tax issues.

Some of the highlights were the Gala Dinner with great entertainment and AFL themed closing lunch.

A number of key takeaways included more in-depth and detailed technical discussions on:

  • Division 100A and the ATO’s perspective
  • Some specific Division 7A technicalities
  • Small Business CGT and voluntary liquidations at the end of a company’s life
  • Contractor vs Employee and recent case law
  • The importance (and potential disadvantages) of Family Trust Elections and Interposed Entity Elections
  • Market value substitution rule and the unintended consequences
  • What’s on the ATO’s radar
  • Trust resolutions

The most valuable part was going with a group of likeminded tax professionals.  The Brentnalls Tax Group is constantly sharing ideas and client issues/scenarios as they come up, strengthening our network and ability to tackle complex issues.

The information in this blog is intended only to provide a general overview and has not been prepared with a view to any particular situation or set of circumstances. It is not intended to be comprehensive nor does it constitute advice. While we attempt to ensure the information is current and accurate we do not guarantee its currency and accuracy. You should seek professional advice before acting or relying on any of the information in this blog as it may not be appropriate for your individual circumstances.

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