Latest updates in Tax, Superannuation and Trusts & Estate Planning

Join King Tan and Elizabeth Burnheim, Team Leaders of our Taxation & Superannuation team for a discussion on the latest cases that should be on your radar in the Tax, Superannuation and Trusts & Estate Planning space.

King and Elizabeth will cover the following cases and provide their practical tips and guidance:

• Owies v JJE Nominees Pty Ltd [2022] VSCA 142 – What are trustee duties?  Does a trustee have an unfettered discretion to distribute trust income, or is the trustee required to give real and genuine consideration to the potential beneficiaries?  How much control over the family trust does your client really have?
• JMC Pty Ltd v Commissioner of Taxation [2022] FCA 750 – Who is an employee?  Who is a contractor?  The Federal Court has applied the recent High Court decisions in Jamsek and Personnel Contracting in determining whether a lecturer was an employee for superannuation guarantee purposes.
• Thomas and Naaz Pty Ltd v Chief Comr of State Revenue [2022] NSWCATAP 220 – In 2019, the medical industry saw a significant change to the application of payroll tax following the Victorian Supreme Court of Appeal decision in the Optical Superstores case, where payments to contractors were found to come within the payroll tax net. This recent decision goes further to explore the use of ‘service entity arrangements’ in the medical professional industry in the context of payroll tax and provides practitioners with further guidance as to when these arrangements will fail (or potentially succeed) for payroll tax purposes.

Virtual Attendance

Can’t attend in person? Click here to register and you will receive a link to a live stream of the presentation.

Join us for this complimentary session in person or online where you will discover valuable insights plus earn CPD points!