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1996 Western Australian Annual State Convention

Published on 17 May 1996 | Took place at City West Function Centre, Perth, WA

The Annual 1996 Western Australia State Convention covers topics from banking and finance taxation issues, extending the PAYE and SGC provisions, foreign investment funds, fringe benefits tax, taxation aspects of estate planning, issues in property development, section 108 - deemed dividends, and trusts and taxation.

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Individual sessions

Banking and finance taxation issues: past, present & future

Author(s):  Russell GARVEY This seminar paper examines recent developments in the taxation of financial arrangements in Australia and reviews a number of the many interpretational issues surrounding the taxation of debt, derivatives and various tax effective financing techniques as they relate to individuals, corporations, trusts and financial institutions

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Extending the PAYE and SGC provisions

Author(s):  The new legislation is meant to encompass all persons who would be considered employees pursuant to the 'control' test. New provisions will be made if necessary prior to introduction of new legislation. The object of this paper is to analyse why the new provisions have been introduced, and how these provisions contained in Taxation Laws Amendment Bill (No.5) 1995 would apply, if adopted in substance by the new Government. It also looks at practical implications and considerations

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Foreign investment funds

Author(s):  Glen BARTON This paper discusses foreign investment funds.

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Fringe benefits tax - contemporary issues

Author(s):  Peter MOLTONI This paper concentrates on some of the more contemporary issues of 'arrangers', loans to shareholders and corporate beneficiaries, and analysis of entertaining and other recent ruling, cases and legislation

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Going out in style: some aspects of estate planning

Author(s):  Colin MUNRO This paper looks at estate planning in the narrow, altruistic meaning of making provisions, out of all available assets, for one's heirs after one's death, and is intended as a broad overview of some taxation aspects of estate planning

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Hot off the press: legislation, cases and rulings

Author(s):  Graeme COTTERILL This paper looks at a number of the more important tax developments in the last twelve months

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Issues in property development: Draft ruling TR 95/D15

Author(s):  Tom MEREDITH This paper discusses the issues raised in draft Taxation Ruling TR/D15 which deals with the taxation treatment of land acquired as trading stock, i.e. purchased for the purpose of developing, subdividing and selling the land

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Section 108 - deemed dividends

Author(s):  Walter J TIELEMAN This paper covers the more practical aspects of the application of s 108 rather than an in-depth analysis of the legal aspects of this section

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Trusts and taxation

Author(s):  Ada MOSHINSKY This paper discusses trusts and taxation.

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