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10th National Tax Instensive Retreat - "Every Tax Old Is New Again"

Published on 29 Aug 2002 | Took place at Hyatt Coolum, Queensland, National

This 10th annual intensive retreat, discusses relevant issues such as, reconstructions, foreign exchange, gains and losses, income receipts, winding up and demergers.

Get a 20% discount when you buy all the items from this event.

Individual sessions

The distinction between capital and income receipts

Author(s):  Rob O'CONNOR This seminar paper discusses: why the difference between capital and income receipts still matter, what tests have the Courts applied to distinguish between capital and income receipts, what tests are currently in the ascendancy, CGT discount regime and CGT small business concessions, property transactions, share transactions and lease inducements.

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Evaluating the new general value shifting regime

Author(s):  Dr Michael DIRKIS This seminar paper evaluates the new general value shifting regime, and looks at the former rules and where they have gone, and whether there is something bigger and better ahead?

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Demergers and corporate reconstructions

Author(s):  Gordon THRING This seminar paper discusses demergers and corporate reconstructions, including: what the policy is behind demerger relief, CGT implications of shareholders and companies, definition of demergers dividend and requirements for exemption, tax accounting for demerger transactions, implications for multinational groups, interaction for multinational groups, interaction with the consolidation and general value shifting regimes.

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Workshop: demergers

Author(s):  Tony BAXTER,  Mark FRIEZER,  Damien L LOCKIE,  Peter MURRAY This seminar paper presents a workshop on what is an acceptable demerger in terms of the tests laid out in the proposed legislation. In particular, they will consider issues around proportionality, the ownership/active business requirements, the likely position of non-resident shareholders, and relief from CGT 'J' events.

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Tax issues on winding up

Author(s):  Andrew SINCLAIR This seminar paper discusses tax issues on winding up, including the old and new revisited and where we are now.

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Foreign currency gains and losses

Author(s):  Tony FROST This seminar paper discusses foreign currency gains and losses, including: what is wrong with the current law and administration, interaction between Division 3B, CGT and general income tax rules, what is the likely scope of the legislation to give effect to the Budget announcements on this topic, revenue/capital characterisation, timing and hedging rules.

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