Podcasts about itaa

I scheduled a meeting with my boss one cold mid-March morning in New York City. Since saving up almost $40,000, I had started to taste freedom in my morning coffee. My courage came out of nowhere. I was about to do something crazy. I was on the edge, flirting with the real world. That morning, I did the dead. I quit my full-time job.Three years have passed since that fateful morning, and this week, I hosted a party to celebrate that. As I sipped white wine with my friends, I realized that despite what the crunch of capitalism would want you to believe, I'm still here. I've survived for three years without a full-time job; I also moved to Mexico City and published a teen romance novel in the process. And in some ways, I'm thriving.This article is for anyone in the corporate world who is curious about what I've learned in the chaos of building my new career as a writer, freelancing, and fun, which I'm calling my “post-employment” era. Here, I've distilled for you the five most important professional lessons that I've never shared anywhere else, as well as the most impactful things in other categories of my life.Top Five Lessons for Post-Employment Professional Thriving

Tomás K has been a member of Internet and Technology Addicts Anonymous for 8 years and has been continuously sober from all of his compulsive internet and technology behaviors (including social media, streaming, video games, porn, and more) for over 5 years. Despite being high-functioning in many areas of his life, his increasingly frequent and painful bottoms with technology were driving a suicidal despair which seemed to offer no way out. After initially facing immense confusion and grief in early recovery around what a changed relationship with technology might look like, his experience discovering sobriety and working the Steps in ITAA has led him to a life of connection, fulfillment, and peace that exceeds anything he ever found in the screen. Reco12 is all about exploring the common threads of addiction and sharing tools and hope from those on a similar path. We gather from diverse backgrounds, faiths, and places to learn and support one another. Our speakers are members of various fellowships, addictions, and afflictions, thus showing the common threads of recovery, no matter our addiction or affliction.   Reco12 values your support in carrying out our 12th Step mission, providing essential resources for addicts and their loved ones. We welcome contributions to cover Zoom, podcast, web hosting, and administrative costs. Become a Reco12 Spearhead by becoming a monthly donor at https://www.reco12.com/support. For one-time donations, you can use PayPal at https://www.paypal.me/reco12 or Venmo at @Reco-Twelve or with Patreon at https://www.patreon.com/Reco12Spearheads  Your support makes a meaningful impact – thank you!Resources from this meeting:ITAA (Internet and Technology Addicts Anonymous)Big BookDiscovering Sobriety Worksheet12 & 12 AA12 & 12 OAOutro music is "Just Can't Do this On My Own" written by James Carrington, Thomas Barkmeijer and Paul Freeman and performed by James Carrington and used with full permission of James Carrington.  To learn more about this music and performer, please visit https://www.jamescarrington.net/ and https://m.facebook.com/jamescarringtonmusic . Support the showPrivate Facebook GroupInstagram PageBecome a Reco12 Spearhead (Monthly Supporter)PatreonPayPalVenmo: @Reco-TwelveYouTube ChannelReco12 WebsiteEmail: reco12pod@gmail.com to join WhatsApp GroupReco12 Shares PodcastReco12 Shares Record a Share LinkReco12 Noodle It Out with Nikki M PodcastReco12 Big Book Roundtable Podcast

PJ chats with Tom of Cork Barter's about his reaction to the talks breakdown and how ITAA travel agents can help those who end up stranded Hosted on Acast. See acast.com/privacy for more information.

PJ talks to Angela as both sides in the strike appear to be digging in. Hosted on Acast. See acast.com/privacy for more information.

s99B ITAA 1936 is about foreign trusts paying accumulated income to Australian resident beneficiaries. Take away one of these elements, and you don't have a s99B issue.

For this episode, John and I had the privilege of travelling to Dublin for the ITAA and EATA international trainers meeting in July.  Our guest is Peter Rudolph, so we were very fortunate to meet Peter and record this fascinating conversation in person.   Peter is a Teaching and Supervising Transactional Analyst in the Counselling field and works from his private office in Northwest Germany. We talk about his work as a TA Counsellor, transforming the core of the 'I'm okay, you're okay' concept to a universal okayness, and shifting TA from a psychotherapeutic approach to a psychosocial health approach, integrating a political perspective.     Sponsors: The International Transactional Analysis Association (ITAA) is an individual membership organisation providing the TA Journal (TAJ) and the monthly Script newsletter with archives of both from the 1970's.   For more information about the benefits of membership please click on the link below www.itaaworld.org/itaa-membership-benefits The European Association for Transactional Analysis (EATA) has 44 member associations with more than 7550 members in 29 European countries. Its purpose is to promote knowledge and research on Transactional Analysis, to develop its theory, to ensure agreed standards of practice, and to promote cooperation in Europe in the field of Transactional Analysis. eatanews.org

Internet addiction and the ITAA: Internet and Technology Addicts Anonymous Tomaš Dvořák - "Game Boy Tune" - "Mark's intro" - "Interview with Jay D." [0:06:05] - "Mark's comments" [0:41:31] Decisive Pink - "Dopamine" [0:54:31] https://www.wfmu.org/playlists/shows/128613

En el episodio N°26 de CONVERSACIONES [CON IMPACTO], un podcast de IMPACTLATAM, conversamos con Nicolás Sosa Benz, CEO de ITAA, una startup de base tecnológica que busca reducir a cero los accidentes laborales, a través de la medición y gestión de la fatiga humana con Inteligencia Artificial. Nicolás nos cuenta sobre su recorrido, experiencias, aprendizajes y proyectos. Comparte cómo fue la decisión de emprender en una startup que sea capaz de evitar accidentes causados por fatiga humana y nos da información acerca de este gran problema a nivel social y económico. Links de interés del capítulo: Más información acerca del anfitrión Súmate a la comunidad IMPACTLATAM y sé parte del movimiento de impacto Más información acerca de nuestros programas. Acerca de Nicolás Sosa Benz Acerca de ITAA Libros recomendado por Nicolás: Why we sleep, de Mathew Walker The Lean Startups, de Eric Ries Por favor, déjanos una breve reseña de este episodio, cada feedback nos ayuda a crecer y mejorar. Hasta el próximo episodio. ¡Buenos días, buenas tardes y buenas noches!

En este programa encontrarás 00:42 Santiago Infante, general manager, JOKR Chile 16:38 Daniel Osorio Olave, Gerente General, MisTatas.com 31:10 Nicolas Sosa, CEO ITAA No te olvides de visitar Entreprenerd.cl por más noticias de startups, inversiones, innovación y tecnología

Thorsten Geck, Dipl. psych., Berater, Coach und Keynote Speaker. Spezialisiert ist Thorsten Geck heute auf die Begleitung von Teams und Beratung von Führungsduos. Lehrender und supervidierender Transaktionsanalytiker im Feld Organisation. Mitglied der EATA und ITAA, der Europäischen und Internationalen Gesellschaften für Transaktionsanalyse, In der ITAA ist Thorsten Geck im Vorstand für den Bereich Professionelle Standards und Prüfungen zuständig. Er arbeitet in arbeite in Deutschland, Indien, Tschechien, UK, Polen, U.S.A, Australien.

Today's episode is about internet addiction, or more specifically, recovery. "Jamie" is not an incel, but he reached out as a listener to the pod, after hearing the topic discussed on a few episodes, because, let's face it: it is very relevant when it comes to incels, and all of us very online people... He thought his journey might be potentially helpful, and he was right. . ————————————————————- Reach out to Jamie over e-mail at: anon.email@keemail.me —————————————————————— Check out ITAA at https://internetaddictsanonymous.org/ —————————————————————— Please check out my all new Patreon for ad-free, uncensored episodes and weekly blogs! https://www.patreon.com/NaamaKates ——————————————————————— INCEL is created and produced by Naama Kates for Crawlspace Media. Music by Cyrus Melchor. —————————————————————— If you or someone you know is struggling emotionally, or having a hard time, please call someone, or contact one of the excellent resources provided below. —————————————————————— Suicide Prevention Lifeline w: https://suicidepreventionlifeline.org/ t: 1.800.273.8255 —————————————————————— Samaritans Website: https://www.samaritans.org and telephone (UK): 116.123 —————————————————————— Please contact Naama at INCEL with any comments, inquiries, or just random thoughts: e: theincelproject@gmail.com --- Support this podcast: https://anchor.fm/incel/support

Darse Quran - Allah Ki Itaa'at Karo Jahan Tak Bas Me Ho - 6 Feb 2022 - Surah At Taghabun - Ayah 16 - Dr Parvez

Today on the show: Pearse Doherty outlined why Sinn Féin are seeking an independent investigation into the DFA celebration. The ITAA discussed details of the updated guidelines on travel within the European Union. Aodhán Ó Ríordáin told us he's feeling devastated for Leaving Cert students over the Government's decision to recommend against a hybrid exam format and Sage Advocacy spoke to us about the updated guidelines for visiting in nursing homes See acast.com/privacy for privacy and opt-out information.

Lots of listener confusion over the new Omicron travel rules. Pat Dawson of the ITAA sheds some light on them for PJ Coogan. See acast.com/privacy for privacy and opt-out information.

Conversamos con Cristóbal Doberti, gerente regional de estrategias de ahorro e inversión de SURA Asset Management, y con Nicolás Sosa, CEO de ITAA.

Conversamos con Cristóbal Doberti, gerente regional de estrategias de ahorro e inversión de SURA Asset Management, y con Nicolás Sosa, CEO de ITAA.

In this episode, we speak with Fanita English. Fanita is a Teaching and Supervising Transactional Analyst in the Psychotherapy field. She is also an author, Psychoanalyst, Group Analyst and TA elder who last year received the ITAA lifetime achievement award at the incredible age of 104! Fanita shares with us her introduction to TA, which was not so long after TA came into existence, her experience of using TA in comparison to psychoanalysis, and also some of her thoughts on vitality and her theory of the Three Motivators. You can find out more about Fanita and her work here: www.fanita-english.com

Robert Cresanti is the immediate past President & CEO of The International Franchise Association and recent Founder of Cresanti Associates, LLC, an international strategic business, finance, technology, and public affairs advisory firm. Eulerity's Director of Marketing, Mary Hanula, and COO and Co-Founder, Adam Chandler, spoke with Robert in an exclusive interview about how one of the most renowned industry leaders navigated the decade's most devastating threat to small businesses. Robert shares his life journey, his memories of the days in history where time stood still, what's next in his amazing career and more in this exclusive podcast. More on Robert: He has vast experience in technology, banking, standards, business, and intellectual property and many years of distinguished public service experience and was unanimously confirmed by the U.S. Senate as Undersecretary of Commerce for Technology, the third ranking position at the Department of Commerce, and being later appointed as the most senior Chief Privacy Officer in the Federal Government. Cresanti has directly advised three U.S. Presidents on issues ranging from technology policy and security to economic recovery initiatives and competitiveness issues. He chaired multiple bilateral technology trade missions in the European Union, Asia, and Russia, and served as co-chair of the President's Council of Advisors on Science and Technology. Cresanti has previous decade-long service on Capitol Hill, ranging from Legislative Counsel in the House to Committee Chief of Staff in the Senate, Cresanti handled banking and technology legislation before the Banking, Judiciary, Commerce, Homeland Security and Finance Committees. In his private sector career, Cresanti led communications and Public Affairs for both a Global Fortune 500 company, SAP, AG, as well as two technology trade associations, the Business Software Alliance and ITAA. Cresanti was also the CEO of the IPXI, the Intellectual Property Exchange, and served as the Managing Director of a NYSE traded ETF.

Opening up travel by using antigen tests and Digital Green Certs. With Paul Hackett, CEO of Click&Go and board member of ITAA

When is the last time you were active in your industry trade association? How about the International Franchise Association? Robert Cresanti joins us today as our guest and talks about what the IFA has done for its members and why being involved makes such a difference for your organization.By the way, it's not too late to participate in the IFA Annual Convention. CLICK HERE to register for week two of the convention running February 22-25, 2021.Robert Cresanti serves as the President & CEO of the International Franchise Association, the world's oldest and largest organization representing the franchising industry.Cresanti joined the IFA in April of 2014 from SAP America, Inc., where he served as vice president of Corporate Affairs & Government Relations since 2009. In his public service, he was confirmed by the U.S. Senate in 2006 as Under Secretary for Technology for the Department of Commerce, the highest ranking U.S. official charged specifically with representing and advocating for the United States high tech industry globally. He chaired multiple bilateral technology trade missions for the U.S. government in the European Union, Asia and Russia and served as co-chair for the White House PCAST, the President's Council of Advisors on Science and Technology. In his nearly decade-long service on Capitol Hill, ranging from Committee Chief of Staff in the Senate, to Legislative Counsel in the House, he handled legislation before the Banking, Judiciary, Commerce, Government Affairs and Finance Committees.As a trade association executive, he served as vice president of Global Public Policy for the Business Software Alliance from 2001 to 2006, representing the technology industry in international negotiations and complex regulatory, legislative and commercial legal matters on a global level. He also served as senior vice president and general counsel of ITAA (now TechAmerica). Immediately prior to joining SAP, he served as the CEO of the IPXI, the Intellectual Property Exchange.Cresanti received a law degree from Baylor University School of Law, a bachelor’s degree in Political Science and International Relations from Austin College. He also received a certificate of EC Law from the University of Glasgow Law School and completed master’s courses in International Relations from Johns Hopkins SAIS.

Listen back as president of the ITAA, Tipp man Michael Doorley, talks to Fran about people entering the country being required to show a negative COVID-19 test.

The Irish Travel Agents Association is calling on the Government to clarify if they qualify for the Covid Recovery Support Scheme. Travel agents are classed as non-essential retail and will be permitted to open under new restrictions; however for all intents and purposes travel agents have remained closed since last March due to fears surrounding the spread of COVID-19. The Irish travel sector has been drastically impacted by the COVID-19 pandemic; since March 2020 the industry is down by 95%. Michael Doorley president of the ITAA joined Shane Beatty: [audio mp3="https://media.radiocms.net/uploads/2020/12/23071733/michael-doorley.mp3"][/audio]

15 countries have made the so called Green List which are deemed safe for travel. People can now go to these countries without having to restrict their movements for 14 days when they return. But the advice remains to avoid all non essential travel. Italy and Greece have made the list but Britain, Spain and Portugal have not. Michael Doorley President of the Irish Travel Agents Association spoke to Fran Curry on Tipp Today this morning.

In deze Podcast laten Glenn Vandamme en Sven Cornelis de mensen aan het woord die aan de knoppen zitten van de accountancy sector én de technologiesector. Deze week nemen ze je op pad in de visie van Bart Van Coile, dé drijvende kracht van het ITAA. Bezoek onze Finplex website voor al het nieuws binnen de sector!

Dr Ray O'Connor, Declan Hughes, of Flycruise stay and Pearse Keller, On the board of ITAA and MD of Keller Travel Worldchoice speak amid the coronavirus about travelling and your rights around cancelling trips. See acast.com/privacy for privacy and opt-out information.

Welcome to Finance and Fury, The Say What Wednesday edition.  Today's question comes from Gab. Hi Louis, thank you (as always) for the great content. I've got another question that I've struggled with recently, and I'm hoping you can shed some light on the topic. I've setup a family trust for our investments, but, as you know, they have a limited shelf life of 80 years. What happens when a family trust comes to the end of its life? What happens with the assets and are there CGT or stamp duty liabilities? Is there a way to minimize costs and maintain the trust structure? Thanks, Gab Hi Gab, no worries at all! Glad to hear you are enjoying it. Great question – Preface – not a tax expert – important to get legal advice -  but this is what I know Family Trusts have an 80-year lifespan – when a trust is set up the time it is active can be set for before this, but the max is 80 years and is generally the default to maximise the benefits Known as The 'vesting' date – i.e. the point in time which a trust has to be wound up – in the trust deed May want to trust to wind up earlier – so change the vesting date earlier If this isn't specified, it defaults back to 80 years. At the point of vesting, this doesn't automatically trigger a CGT event, it is what happens after that does sadly. What happens at vesting time -There are normally two options at the point of vesting. Either a new trust is created which takes over the ownership of the assets held (triggering a CGT event) No new trust is created and the beneficiaries receive the assets directly (again another CGT event) – Official wording: On the vesting of a trust the relevant beneficiaries (who are entitled under the terms of the trust deed) become absolutely entitled to the property of the trust: that is, the interests in the trust property become fixed and vested in the relevant beneficiaries. Either way - Vesting of a trust may create capital gains tax (CGT) and income tax obligations Depending on which – different types of CGT events that may occur and income tax implications that may arise, these include: If the trustee and the relevant beneficiaries (who on vesting have a fixed interest) agree that the trust assets will be managed as if the trust has not vested, then this may amount to CGT event E1, whereby a new trust is created over the trust assets starting from the vesting date; and If the assets vest in a single beneficiary on the vesting date, then CGT event E5 happens when the beneficiary becomes absolutely entitled to the trust asset as against the trustee. Stamp Duty – On property (not shares/Managed Funds) – Property has double-take = CGT + transfer stamp duty – similar trigger to CGT = event triggering the absolute entitlement or a new trust is established over the property Look at the CGT consequences of Trust Vesting Determining whether or not a CGT event happens on vesting requires a close consideration of the effect of vesting as specified in the deed. This will include consideration of the effect of vesting on the nature of beneficial interests in the trust and the nature of the property held on trust. It may be the case that no CGT event happens by reason alone of the trust's vesting. But events occurring post-vesting may cause a CGT event to happen. CGT event E1: the creation of a new trust - A trust vesting of itself does not ordinarily cause the trust to come to an end and settle property on the terms of a new trust. As such CGT event E1 need not happen merely because a trust has vested. Circumstances might, however, occur in which the parties to a trust relationship subsequently act in a manner that results in a new trust being created by declaration or settlement so as to cause CGT event E1 to happen. CGT event E1 happens if you create a trust over a * CGT asset by declaration or settlement. Note: A change in the trustee of a trust does not constitute a change in the entity that is the trustee of the trust (see subsection 960-100(2)). ... (2) The time of the event is when the trust over the asset is created. If CGT event E1 happens and a trust is created over the assets, the trustee of the new trust is taken to acquire each asset when the trust is created and the first element of each asset's cost base is its market value – rollover event – roll from one trust to another Exceptions - CGT event E1 does not happen if you are the sole beneficiary of the trust and: You are absolutely entitled to the asset as against the trustee (disregarding any legal disability); and the trust is not a unit trust CGT event E5 happens if a beneficiary becomes absolutely entitled to a CGT asset of a trust against the trustee despite any legal disability of the beneficiary. This CGT event does not happen if the trust is a unit trust – subsection 104-75(1) of the ITAA 1997 CGT event E5: beneficiary becoming absolutely entitled The vesting of a trust may result in the takers on vesting becoming absolutely entitled as against the trustee to CGT assets of the trust, depending on what those CGT assets are and the particular interests of the takers on vesting. The Commissioner's view of when a beneficiary becomes absolutely entitled and when CGT event E5 happens is explained in draft Taxation Ruling TR 2004/D25 Income tax: capital gains: meaning of the words 'absolutely entitled to a CGT asset as against the trustee of a trust' as used in Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997. In certain cases CGT event E7 may happen (for example upon actual distribution of CGT assets to beneficiaries), but it will not happen to the extent the beneficiaries are already absolutely entitled to the CGT assets as against the trustee. These two are counter initiative – or mutually exclusive for any loopholes – but maybe not – Was looking at ways around this – keeping a corporate trustee that is the trustee of the new trust and retain same beneficial ownership of beneficiaries – hats off to lawyers – no wonder tax law is a booming profession with legislation No idea if this would work – but having a corporate trustee retain the assets, trust vests but indefensible entitlement to beneficiaries which aren’t absolutely entitled In English – corp trustee that has more than 1 beneficiary What I have seen - In itself - the vesting of beneficial interests in a trust does not have to cause the trust to come to an end Nor cause a new trust to arise - even if vesting date is described as a 'Termination Date', Vesting does not mean trust property must be transferred to the takers on vesting on the vesting date, nor that the trust must be wound up either immediately or within a reasonable period (although the deed may require these events to occur after vesting) Trying to see if this is beyond the 80-year timeline – Not 100% sure if there is any way around it – I’ll do another episode if I find something good on this If there isn’t a way out of CGT being triggered - It is normally best to start planning in advance of vesting, through the transfer of assets over a number of years in advance to minimise CGT through timing. CGT timing – Spread the investments Options to minimise Tax on Investments (i.e. investment bonds or companies): Options – Family Trust – CGT Timing – Selling off/Transferring chunks investments to the new trust – or beneficiaries over a number of years $1,000,000 gain in 1 year can result in 45% taxes on the assessable gains for most beneficiary distributions $200,000 each year for 5 years split between beneficiaries can help get assessable amount down Set up an investment company – your own LIC Downside – own personally (otherwise run into trust lifespan) Might not be as tax-effective – 28.5% to 30% tax, with no CGT discount of 50% Investment bond – Done in previous episodes – features covered on those episodes But tax benefits – capped at 30% with withdrawals being tax-free after 10 years FF income inside of these results in no net tax paid on Income Thanks for the question and thanks for listening today. If you want to get in contact you can do so here: http://financeandfury.com.au/contact      

In episode 37 of the Smarter SMSF podcast, Aaron explores the fantastic opportunities presented by the downsizer contribution rules than commence from 1 July 2018.  Whilst the policy intent and explanatory memorandum appear to design the downsizer contribution rules for those who sell their house to 'downsizer', this in practice in not where the strategy considerations end - rather they simply start with the rules in Section 292.102 of the ITAA 1997 provide far wider scope for downsizer contributions that first thought, with opportunities extending to in-specie asset contributions and more. Aaron discusses the key conditions of the downsizer rules, the requirements of the fund's deed to allow such contributions, and the strategic opportunities that these new measures present.

This week we discuss the latest tax updates, that were directed more to the individual tax system, more so than corporate. As legislation is set to pass this will change, and rest assured we will dis cuss here. In the meantime, the points discussed today are: The government has issued new Approved Occupational Clothing Guidelines which commence on 1 October 2017 (with previous guidelines repealing from the same date). These guidelines set out the conditions for entitlement to a tax deduction for non-compulsory uniforms and wardrobes where the design of the clothing is entered on the Register of Approved Occupational Clothing (the Register). The Register is kept by AusIndustry. An employee may claim a deduction for expenditure on uniforms or wardrobes (Div 34 of ITAA 1997) where: the clothing is occupation-specific or protective in nature wearing the clothing is a compulsory condition of employment and the clothing is not conventional, or if wearing the clothing is not compulsory, the clothing design is entered on the Register of Approved Occupational Clothing. The new guidelines cover: the tax law relating to occupational clothing steps employers must take to have clothing designs registered, and factors for determining eligibility for registration. ________________________________________________________ The Medicare Levy is set to increase to 2.5% (from 2%) for the 2019/20 (and subsequent) income years. ________________________________________________________ The Wine Equalisation Tax (WET) has been amended via the Treasury Laws Amendment (2017 Measure No 4) Bill 2017 to improve the integrity of the WET Producer Reabte. Currently, a WET producer rebate (in the form of a WET credit) is available for producers of eligible wine. The amendments in the Bill are intended to address concerns in the Australian wine industry that the WET producer rebate has created distortions in the market through misuse and exploitation of the rebate, contributing to excessive wine grape production. The amendments are intended to ensure that wine producers that invest in regional communities benefit from the WET producer rebate rather than wine traders and suppliers. Schedule 1 of the Bill amends the A New Tax System (Wine Equalisation Tax) Act 1999 (WET Act) to: make integrity changes to the WET producer rebate 
 create a stronger link between the entitlement to the WET producer rebate and the payment of WET 
 reduce the WET rebate cap from $500,000 to $350,000 
 tighten the associated producers rule, and 
 repeal the earlier producer rebate rule. 
 The WET producer rebate amendments take effect generally from 1 July 2018. 
 ________________________________________________________ The ATO has issued Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) Legislative Instrument 2017 which sets out the circumstances in which an entity can claim GST input tax credits on the basis of credit or charge card statements, even though no formal tax invoice has been issued. The determination took effect for tax periods commencing after 14 August 2017.  The new determination is substantially the same as the previous determinations. An entity that satisfied the requirements of the previous determinations will satisfy the requirements of this determination. 
If the requirements are met, for the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a cardholder is not required to hold a tax invoice for the creditable. In summary, the corporate card statement may be used to claim input tax credits where: 
 the card holder holds a corporate card statement for the creditable acquisition that contains the information set out in section 9 of the determination 
 the GST related information on the statement meets the accuracy requirements in section 12 
 the cardholder meets the requirements of section 13 that ensure that the statement is used accurately to claim input tax credits 
        

Welcome back! This week was very much a mixed bag of offerings on the tax news front with some good, and some bad news delivered.  The first part of the podcast we discuss the foreign residen 10% withholding regime, in some detail (but not nealry enough), and then finish on, surprise surprise, SMSF warnings form the ATO.  You can hear it all below:   Foreign Resident 10% Withholding Regime From 1 July 2016, purchasers who acquire interests in Australian land valued at $2m or more from foreign resident vendors will be required to pay 10% of the first element of the asset’s cost base (usually, the purchase price) to the Commissioner of Taxation (Commissioner). If the purchaser fails to pay this amount on or before settlement, they may be liable to an administrative penalty equal to the 10% they failed to withhold.  The purchaser will not be subject to the withholding requirement where the vendor obtains and produces a clearance certificate from the Commissioner in respect of transactions involving TARP or company title interests. The clearance certificate, which will be valid for 12 months, must be provided to the purchaser prior to settlement. Where a vendor is disposing of an indirect real property interest (but not a company title interest), the purchaser may rely on the knowledge condition, or a residency declaration, to exclude the withholding requirement.  We will look to discuss this in further detail in another blog post or video. Deductibility of gifts to clients This determination provides that a taxpayer who carries on a business is entitled to a deduction under s 8-1 of ITAA 1997 for an outgoing incurred on a gift made to a former or current client if the gift is characterised as being made for the purpose of producing future assessable income.  The outgoing is not deductible where it is of a capital nature, relates to the gaining of exempt or non-assessable non-exempt income, or some other provision of the income tax law prevents it from being deductible. Example Sally is carrying on a renovation business. Sally gifts a bottle of champagne to a client who had a renovation completed within the preceding 12 months. Sally expects the gift will either generate future business from the client or make them more inclined to refer others to her business. Although Sally got on well with her client, the gift was not made for personal reasons and is not of a private or domestic character.  Deduction for Airport Lounge Membership Fee This determination provides that an employer is entitled to a deduction under s 8-1 of ITAA 1997 for annual fees incurred on an airport lounge membership for use by its employees where that membership is provided because of the employment relationship. The ATO notes that the annual fees will be deductible in full even if there is substantial private use of the lounge membership by employees.  - See more at: http://www.wiseaccounting.com.au/media/wap027-tax-news-4th-august-2016#sthash.iXqes4a1.dpuf

As a result of the Real-ID Act, all American citizens will have an electronically readable ID card that is linked to the federal database by May 2008. This means that in three years we will have a National ID card system that is being unilaterally controlled by one organization (DHS) whether we want it or not. Organizations such as the ACLU are already exploring opportunities for litigation. Privacy advocates cite Nazi Germany and slippery slopes, while the government waves the anti-terrorism flag back in their faces. Compromises and alternate solutions abound. Join us for a lively debate/open forum as an attempt to find a useable solution to this sticky problem. We will review solutions from the AMANA as well as ask why passports are not considered to be a privacy problem in the same ways. Would a National ID card make us safer? What to do about 15 million illegal immigrants? If college students can fake an ID, why can't a terrorist? What civil rights are abrogated by requiring everyone to possess an ID? What problem are we trying to solve anyway and will federal preemption address them? David Mortman, Chief Information Security Officer for Siebel Systems, Inc., and his team are responsible for Siebel Systems' worldwide IT security infrastructure, both internal and external. He also works closely with Siebel's product groups and the company's physical security team and is leading up Siebel's product security and privacy efforts. Previously, Mr. Mortman was Manager of IT Security at Network Associates, where, in addition to managing data security, he deployed and tested all of NAI's security products before they were released to customers. Before that, Mortman was a Security Engineer for Swiss Bank. A CISSP, member of USENIX/SAGE and ISSA, and an invited speaker at RSA 2002 and 2005 security conferences, Mr. Mortman has also been a panelist at InfoSecurity 2003 and Blackhat 2004. He holds a BS in Chemistry from the University of Chicago. Dennis Bailey is the Chief Operating Officer for Comter Systems, a top-secret, 8(a) information technology and management consulting firm based out of Fairfax, Virginia. He is also the author of "The Open Society Paradox: Why the Twenty-First Century Calls for More Openness Not Less", a recently published book which makes the case for secure identification and information sharing. He is active in the fields of identification, information sharing and security. He was a participant in the Sub-group on Identification for the Markle Foundation Task Force on Terrorism. He participates on the ITAA's Identity Management Task Group and is a member of the Coalition for a Secure Driver's License. His education includes a master's degree in political science from American University, where he worked at the Center for Congressional and Presidential Studies. Dennis also has a master's degree in psychology from the University of Dayton, where he worked at the Social Science Research Center. Jim Harper: As director of information policy studies, Jim Harper speaks, writes, and advocates on issues at the intersection of business, technology, and public policy. His work focuses on the difficult problems of adapting law and policy to the unique problems of the information age. Jim is also the editor of Privacilla.org, a Web-based think-tank devoted exclusively to privacy. He is a member of the Department of Homeland Security's Data Privacy and Integrity Advisory Committee. In addition to giving dozens of speeches and participating in panel discussions and debates nationwide, Jim's work has been quoted and cited by USA Today, the Associated Press, and Reuters, to name a few. He has appeared on numerous radio programs and on television, commenting for Fox News, CBS News, and MSNBC. Jim is a native of California and a member of the California bar. He earned his bachelor's degree in political science at the University of California, Santa Barbara, where he focused on American politics and the federal courts. At Hastings College of the Law, Jim served as editor-in-chief of the Hastings Constitutional Law Quarterly. In addition to numerous writings and ghost-writings in the trades and popular press, his scholarly articles have appeared in the Administrative Law Review, the Minnesota Law Review, and the Hastings Constitutional Law Quarterly. Rhonda E. MacLean is a charter member of the Global Council of Chief Security Officers. The Council is a think tank comprised of a group of influential corporate, government and academic security experts dedicated to encouraging dialogue and action to meet the new challenges of global online security. MacLean provided leadership as the Global Chief Information Security Officer for Bank of America from 1996 until 2005. At Bank of America she was responsible for company-wide information security policies and procedures, support for the lines of business in their management of information risk, implementation of security technology, cyber forensics and investigations, and awareness for the company's leadership, associate base and outside suppliers. In that role she provided leadership for a number of company-wide initiatives designed to protect sensitive customer and company information. In addition, under her leadership the bank's corporate information security organization has been a leader in innovation, filing for numerous U.S. Patents in the areas of infrastructure risk management and information security. After many years of service on some of the industry's most important associations, advisory boards and think tanks, she was appointed in 2002 by the Secretary of the Treasury to serve as the financial services sector coordinator for critical infrastructure protection and homeland security. In that role, she established a Limited Liability Corporation which brought together 26 financial service trade associations, utilities and professional institutes to work in partnership with Treasury to create several important industry initiatives designed to ensure industry cooperation and resiliency. She continues to serve as Chairman Emeritus for the Council. In September 2003, The Executive Women's Forum named MacLean one of five "Women of Vision", one of the top business leaders shaping the information security industry. MacLean was named one of the 50 most powerful people in the network industry in NetworkWorld's 2003 and 2004 issues. In recognition of her continued leadership in the security field, she was awarded CSO's Compass Award in 2005. In April 2005, The Friends of a Child's Place, a Charlotte-based advocacy for the homeless, named her one of the "First Ladies of Charlotte" in recognition of her pioneering role in information security and her support for the Charlotte community. MacLean has spent more than 25 years in the information technology industry. Immediately before joining Bank of America, MacLean spent 14 years at The Boeing Company where she was the Senior Information Security Manager for Boeing's proprietary and government programs. She is certified by the Information Systems Audit and Control Association as a Certified Information Security Manager.>

As a result of the Real-ID Act, all American citizens will have an electronically readable ID card that is linked to the federal database by May 2008. This means that in three years we will have a National ID card system that is being unilaterally controlled by one organization (DHS) whether we want it or not. Organizations such as the ACLU are already exploring opportunities for litigation. Privacy advocates cite Nazi Germany and slippery slopes, while the government waves the anti-terrorism flag back in their faces. Compromises and alternate solutions abound. Join us for a lively debate/open forum as an attempt to find a useable solution to this sticky problem. We will review solutions from the AMANA as well as ask why passports are not considered to be a privacy problem in the same ways. Would a National ID card make us safer? What to do about 15 million illegal immigrants? If college students can fake an ID, why can't a terrorist? What civil rights are abrogated by requiring everyone to possess an ID? What problem are we trying to solve anyway and will federal preemption address them? David Mortman, Chief Information Security Officer for Siebel Systems, Inc., and his team are responsible for Siebel Systems' worldwide IT security infrastructure, both internal and external. He also works closely with Siebel's product groups and the company's physical security team and is leading up Siebel's product security and privacy efforts. Previously, Mr. Mortman was Manager of IT Security at Network Associates, where, in addition to managing data security, he deployed and tested all of NAI's security products before they were released to customers. Before that, Mortman was a Security Engineer for Swiss Bank. A CISSP, member of USENIX/SAGE and ISSA, and an invited speaker at RSA 2002 and 2005 security conferences, Mr. Mortman has also been a panelist at InfoSecurity 2003 and Blackhat 2004. He holds a BS in Chemistry from the University of Chicago. Dennis Bailey is the Chief Operating Officer for Comter Systems, a top-secret, 8(a) information technology and management consulting firm based out of Fairfax, Virginia. He is also the author of "The Open Society Paradox: Why the Twenty-First Century Calls for More Openness Not Less", a recently published book which makes the case for secure identification and information sharing. He is active in the fields of identification, information sharing and security. He was a participant in the Sub-group on Identification for the Markle Foundation Task Force on Terrorism. He participates on the ITAA's Identity Management Task Group and is a member of the Coalition for a Secure Driver's License. His education includes a master's degree in political science from American University, where he worked at the Center for Congressional and Presidential Studies. Dennis also has a master's degree in psychology from the University of Dayton, where he worked at the Social Science Research Center. Jim Harper: As director of information policy studies, Jim Harper speaks, writes, and advocates on issues at the intersection of business, technology, and public policy. His work focuses on the difficult problems of adapting law and policy to the unique problems of the information age. Jim is also the editor of Privacilla.org, a Web-based think-tank devoted exclusively to privacy. He is a member of the Department of Homeland Security's Data Privacy and Integrity Advisory Committee. In addition to giving dozens of speeches and participating in panel discussions and debates nationwide, Jim's work has been quoted and cited by USA Today, the Associated Press, and Reuters, to name a few. He has appeared on numerous radio programs and on television, commenting for Fox News, CBS News, and MSNBC. Jim is a native of California and a member of the California bar. He earned his bachelor's degree in political science at the University of California, Santa Barbara, where he focused on American politics and the federal courts. At Hastings College of the Law, Jim served as editor-in-chief of the Hastings Constitutional Law Quarterly. In addition to numerous writings and ghost-writings in the trades and popular press, his scholarly articles have appeared in the Administrative Law Review, the Minnesota Law Review, and the Hastings Constitutional Law Quarterly. Rhonda E. MacLean is a charter member of the Global Council of Chief Security Officers. The Council is a think tank comprised of a group of influential corporate, government and academic security experts dedicated to encouraging dialogue and action to meet the new challenges of global online security. MacLean provided leadership as the Global Chief Information Security Officer for Bank of America from 1996 until 2005. At Bank of America she was responsible for company-wide information security policies and procedures, support for the lines of business in their management of information risk, implementation of security technology, cyber forensics and investigations, and awareness for the company's leadership, associate base and outside suppliers. In that role she provided leadership for a number of company-wide initiatives designed to protect sensitive customer and company information. In addition, under her leadership the bank's corporate information security organization has been a leader in innovation, filing for numerous U.S. Patents in the areas of infrastructure risk management and information security. After many years of service on some of the industry's most important associations, advisory boards and think tanks, she was appointed in 2002 by the Secretary of the Treasury to serve as the financial services sector coordinator for critical infrastructure protection and homeland security. In that role, she established a Limited Liability Corporation which brought together 26 financial service trade associations, utilities and professional institutes to work in partnership with Treasury to create several important industry initiatives designed to ensure industry cooperation and resiliency. She continues to serve as Chairman Emeritus for the Council. In September 2003, The Executive Women's Forum named MacLean one of five "Women of Vision", one of the top business leaders shaping the information security industry. MacLean was named one of the 50 most powerful people in the network industry in NetworkWorld's 2003 and 2004 issues. In recognition of her continued leadership in the security field, she was awarded CSO's Compass Award in 2005. In April 2005, The Friends of a Child's Place, a Charlotte-based advocacy for the homeless, named her one of the "First Ladies of Charlotte" in recognition of her pioneering role in information security and her support for the Charlotte community. MacLean has spent more than 25 years in the information technology industry. Immediately before joining Bank of America, MacLean spent 14 years at The Boeing Company where she was the Senior Information Security Manager for Boeing's proprietary and government programs. She is certified by the Information Systems Audit and Control Association as a Certified Information Security Manager.>