Stay up to date
On this page members can view videos that show the latest tax and superannuation events relevant to public accountants serving the SME business sector.
Bendel Decision – If you are looking for information related to the Full Federal Court decision in the Bendel case (whether unpaid present entitlements (UPEs) are loans for Division 7A purposes) go here. This information was produced in the February – March 2025 period.
Discussion Webinar
20 May 2025
This webinar, conducted by John Jeffreys, discussed a range of current topics including, Division 296, a main residence exemption case study, the interposed entity rules of Division 7A and PCG 2021/4 (allocation of profits from professional services firms).
95 minutes
Morton v Commissioner of Taxation
19 May 2025
The Morton case explores whether proceeds from the subdivision and sale of a long-held farming property were income or a capital realisation. Mr Morton, a retired farmer, delegated all development activities to an independent developer and avoided financial or operational involvement. The Federal Court found that his conduct did not amount to carrying on a business or a profit-making scheme, concluding that the proceeds were capital in nature — a key decision for accountants advising on rural land developments near expanding urban boundaries.
22 minutes
Merchant v Commissioner of Taxation
4 May 2025
This video analyses the Full Federal Court’s decision in Merchant v Commissioner of Taxation [2025] FCAFC, which upheld the application of Part IVA to a common tax planning strategy involving the crystallisation of a capital loss within a family group. The case is significant for its treatment of related-party transactions, its partial acceptance of a dividend stripping argument under section 177E, and the split judgment — with Logan J dissenting strongly from the majority’s conclusion that the arrangement constituted tax avoidance. Accountants will find the discussion especially relevant when advising on intra-group transactions designed to manage capital gains tax exposure
26 minutes
SNA Group Pty Ltd v Commission
21 April 2025
This Federal Court decision affirms that service fees paid between entities within a family group can be deductible under section 8-1 ITAA 1997, even in the absence of formal documentation, provided there is commercial substance and the payments are incurred in producing assessable income. The court rejected the ATO’s argument that such arrangements amounted to “profit stripping” and criticised its failure to understand the practical realities of small business operations. The case also highlights the disconnect between the ATO’s safe harbour guidance for service entity arrangements and judicial expectations.
30 minutes
Tax Hour Webinar
28 January 2025
This webinar covers: PCG 2025/D1 Financial advice paid from a superannuation fund ~ TPB(I) 43/2024 Significant breach reporting ~ Coalition tax policy: Meal entertainment. 81 minutes
Tax Changes of 2024
22 December 2024
This video covers the 9 most important tax changes in 2024 (in the view of John Jeffreys) for accountants servicing the SME market. 42 minutes.
Tax Hour Webinar
17 December 2024
This webinar covers: Finalisation of the ATO documents on section 99B ~ Legislation update ~ ATO documents on Division 7A and guarantees ~ Cheung $33m case ~ PCG 2024/D4 capital raising ~ MT 2024/1 4 year amendment period. 70 minutes.
Tax Hour Webinar
22 October 2024
This webinar covers: The ‘new’ Code 17 changes of TASA ~ Peter Hatfield Trust SGC case ~ summary of other developments. 65 minutes
Tax Hour Webinar
24 September 2024
This webinar covers: Treasury Laws Amendment (2024 Tax and Other Measures No.1) Bill 2024 ~ Tax Agent Services (Coe 17) – Latest Developments ~ Anti- Money Laundering and Counter Terrorism Financing Amendment Bill 2024 ~ Payday Superannuation ~ WTBW Case Division 293. 74 minutes.
Tax Hour Webinar
23 July 2024
This webinar covers: TR 2023/4DC1 – Who is an employee? ~ Small business energy incentive ~ Ecosse GST case ~ Quy residency case ~ Moloney small business CGT concessions case. 63 minutes.
Tax Hour Webinar
25 June 2024
This webinar covers: Instant Asset Write-Off 30 June 2024 ~ Victorian Commercial Industrial and Property Tax ~ Superannuation thresholds ~ Car thresholds ~ Ierna Federal Court case. 63 minutes.
Tax Hour Webinar
21 May 2024
This webinar covers: The Federal Budget ~ Duncan truck driver case ~ Satterley Property Group Case ~ S & H Investments Case. 59 minutes.
Update material prior to 21 May 2024 has been archived.
If a member would like to access any of this material, please email John Jeffreys at jj@johnjeffreystax.com.au.