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Related party transactions

Recorded live 29 Aug 2024
Income & deductions

$213.64 +GST

Audience

This training is recommended for:

  • Accountants working in public practice
  • All practitioners working with tax
Audience

Learning outcomes

On completion, participants will be able to:

  • Understand when and how the CGT market value substitution rules apply
  • Identify mismatches that can occur when depreciating assets are transferred between related parties
  • Explain the three components of the general value shifting regime and when they can apply
  • Understand the scope and application of Division 7A
Learning outcomes

Relevancy

This event was presented live 29/08/2024.

Relevancy

CPD hours

1.25 (est.) pending AAA accredited CPD hours

CPD hours

Practitioners who work with private groups often encounter transactions between related parties and need to determine how these arrangements will be dealt with under the tax system. Sometimes the tax outcome will not end up matching the economic substance of the arrangement because of the application of integrity rules and adjustments.


Practitioners need to be able to identify the provisions that might be applicable and the impact they can have on their clients. While some of these integrity rules contain exclusions and safe harbours which can help to reduce compliance costs for smaller groups and lower value transactions, other provisions can be triggered regardless of the amount involved or the size of the client.

The Related Party Transactions Webinar will help you identify risk areas that need to be considered in the context of related party transactions and understand the practical tax impact on your clients.

Rae Ni Corraidh Round

Presented by

Rae Ni Corraidh
Tax Adviser
Knowledge Shop

This webinar is presented by our partners at Knowledge Shop.

Terms and Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Accurium’s written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Accurium may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Accurium reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Accurium directly, with all requests to be considered on a case by case basis by Accurium in its absolute discretion. The General Terms and Conditions can be accessed here.
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