This presentation covers: The Federal Government commitment to research and development; START grants and loans - who should apply and how selections are made; Recent changes to the R & D tax concession and its administration; and how to make trouble free, cost effective claims.
This convention paper covers: Implications of the 1996 Federal Budget measures relating to Superannuation on employers, employees/members and fund trustees; Taxation issues facing superannuation funds - Div 16E, grouping investment strategies, investment vehicles, SGC issues.
Extensive rulings and draft rulings have been produced on transfer pricing issues. This presentation aims to provide a more practical approach to applying the rulings to specific situations faced by taxpayers.
This presentation focuses on the legislation introduced into Parliament to proscribe trafficking in trust losses. Looks at the extent to which the legislation is likely to interfere with a range of ordinary transactions which are quite outside the scope of the evil sought to be proscribed by the Government.
This presentation covers: Inter vivos trusts - ensure their control is addressed; Testamentary trusts/post death trusts/child maintenance trusts; Death and superannuation benefits; CGT and deceased estates.
This seminar will focus on the practical issues associated with Ruling 95/3; Satisfying the continuity of ownership by Public Companies; Practical problems with group loss tax transfer provision; and how the tax loss rewrite provision applies.
This convention paper discusses the ATO approach to substance versus form, with a historical perspective, and suggests that the distinction is now of limited relevance and likely to become of even less over time.
This convention paper discusses the application of the general anti-avoidance provision, Part IVA, following the decision of the High Court in FC of T v Spotless Services Limited.
This covention paper considers whether the decision in Spotless Case , is a triumph for common sense, or whether it is yet another failure in the long battle to presuade Parliament and the courts to define what is acceptable by way of tax minimisation.