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.
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.
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
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
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.
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
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
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
Author(s): Justice D Graham HILL Topics covered in this paper include:
- Taxpayers' rights in the context of the commissioner's investigatory powers
- 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.
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.