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1996 NSW Annual State Convention
Published on 21 Mar 1996 | Took place at Canberra , NSW
NSW 1996 Taxation Convention
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Individual sessions
Contractors, employees and PAYE
Author(s):
Bob MILLAR
Whether you are in practice, in commerce, or in the ATO, you would almost certainly be aware of an increasing trend over the last decade or so for Governemnts and businesses to move away from standard employment arrangements, and to move to more part-time workers, casual workers and independent contractors. The focus of this paper is to help you to distinguish between employment and independent contracting arrangementsm and to outline how the scope of PAYE overlays this.
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Dividends - bonus shares, rebates and franking accounts
Author(s):
Michael CROKER
The aim of this paper is to examine developments affecting the income tax treatment of dividends (particularly dividends paid as bonus shares), the inter-corporate dividend rebate, and the operation of the franking account system found in the dividend imputation provisions of the Income Assessment Act 1936.
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Estate planning & deceased estates
Author(s):
Kevin J MUNRO
Topics covered in this paper include:
- Legal issues surrounding wills and estates
- Taxation of deceased estates
- Testamentary trusts
- Implementing strategies for the transfer of assers prior to death and through deceased estates
- Dealing with non-taxable Australian assets
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Fringe benefits tax - entertainment and travel
Author(s):
Michael B EVANS
Topics covered in this paper include:
- What is entertainment?
- Post 1 April 1994 entertainment
- apportioning entertainment between employees and others
- Arranger provisions
- Exemptions from non-deductible rule
- Corporate boxes
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FBT - current topics/travel & entertainment developments
Author(s):
Geoff MILLER
This paper looks at the FBT legislative and some non-legislative changes that occured in the 12 months of 1995.
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Policy development of goodwill issues
Author(s):
John BROGAN
This paper examines the processes involved in the development of the policies governing goodwill issues. The author covers the Policy Unit, the Technical Services Section and the Revenue Operation Branch of the Office of the State Revenue.
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Practical interpretation of the tax law
Author(s):
Robert RICHARDS
Topics covered in this paper include:
- Overview - the importance of Rules of Interpretation
- Rules of Interpretation Generally
- The Acts Interpretation Act
- Issues of particular importance to to tax practitioners
- The Federal Constitution
- Self Assessment
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Recent cases - section 51 & 25
Author(s):
Michael BINETTER
This paper looks at cases involving section 51 & 25 from 1995.
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Superannuation: current issues
Author(s):
Ross DOHERTY
Topics covered in this convention paper include:
- Deductibility of administration expenditure to a superannuation fund
- Exemption of income derived from current pension assets
- Special income
- Death benefits
- Recent CGT amendments
- Changing from a complying to a non-complying superannuation fund
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Tax aspects of private companies
Author(s):
Kevin BURGES
This convention paper from 1996 looks at the tax aspects of private companies, including sections 108 & 109. Topics covered in this paper include:
- The reasoning behind the provisions
- Private companies
- Loans to shareholders and associates: an analysis of S.108
- Fringe benefits tax and compant loans and benefits
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Tax concessions
Author(s):
Geoff LEHMANN
This convention paper gives an overview of aspects of tax concessions in the Australian tax system including research and development concessions, film production and EMDG.
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Taxpayers' rights and the courts
Author(s):
Justice D Graham HILL
Topics covered in this paper include:
- Taxpayers' rights in the context of the commissioner's investigatory powers
- Self-incrimination
- Legal professional privilege
- Compulsory production and interrogation in contempt of court
This paper also looks at serveral different specific tax matters in regard to taxpayers' rights.
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Trust losses
Author(s):
Ross SELLER
This convention paper covers several aspects of trust losses and describes the different effects on different kinds of trusts.
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Topical issues on CGT
Author(s):
Michael GRANT
The purpose of this paper is to highlight what the decisions in the recent cases could mean for practitioners when advising their clients on some of the isses arising in relation to the taxation of payments for goodwill.
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