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14TH NATIONAL CONVENTION: CONQUERING THE TAX WILDERNESS

Published on 24 Mar 1999 | Took place at Hotel Grand Chancellor, Hobart , National

This convention provided delegates with improved knowledge in a variety of specialist taxation areas, and the very latest information on a range of issues and strategies relevant to the changing taxation profession.

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

Individual sessions

Trust Losses and Family Trust Elections

Author(s):  Glen BARTON This paper is part of a review of trusts as they currently stand. It covers trust losses in detail and familiy trust elections including a case study.

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Distributions of Income from Trusts

Author(s):  Rob JEREMIAH This paper is part of a review of trusts as they currently stand. It contains case studies on distributions of income from trusts including the proposed 45 day Share Holding Rule and closely held trusts.

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Global Challenges

Author(s):  David KRASNOSTEIN This paper addresses the topic of meeting global challenges for Australian business and especially meeting the challenges of doing business in a global electronic environment. The author highlights three key points : the growth prospects of Australia's major corporations will depend on their ability to "reinvent" their strategies, structures and operations; the greatest risk to Australia's future economic growth is internal; there are many structural flaws in the present business tax system, and some of the government's tax reform proposals will also potentially disadvantage Australian multinationals.

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Goodwill and Rollovers

Author(s):  Graeme S COOPER This paper considers small business rollovers and the special rules relating to goodwill - goodwill in the context of rolling over a business to a company. The author focuses on the CGT issues that will arise pursuant to a rollover transaction where the asset which is the subject of the rollover is goodwill. That is the intersection of these ideas - what aspects of the joint operation of rules on goodwill and the rules on rollovers can give rise to pitfalls or opportunities.

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Death - the Ultimate Rollover

Author(s):  Arlene MACDONALD This paper uses practical 'real death' examples of the CGT position of the deceased, the estate and the beneficiaries : scope of assets covered by the rollover; in specie distributions; joint assets; life estates and testamentary trusts; beneficiaries purchasing estate assets

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Creative Rollovers

Author(s):  Chris EVANS This paper provides an overview of the planning opportunities for various business reorganisation rollovers : multiple rollovers; structuring issues; maximising the benefit of capital losses; chossing etween the available options

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Compensation Payments

Author(s):  Graeme COTTERILL The proper tax tax treatment of compensation payments is a contrroversial issue : when will compensation be taxable as ordinary income or statutory income; when will compensation be taxable as capital gain; Taxation Ruling TR95/35 - is it right?; deductibility of compensation payments to the payer; practical examples and common situations

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