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1997 South Australia State Convention

Published on 01 May 1997 | Took place at Adelaide, South Australia , SA

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Individual sessions

30 June is looming: fresh planning perspectives

Author(s):  Brian PATTERSON This convention paper covers topics including: infrastructure bonds, securities lending arrangements, films,primary production investments, geared equity investments.

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Commercial debts: forgive but don't forget!

Author(s):  John JEFFREYS This convention paper covers topics including:
- what is a commercial debt?
- when is a debt forgiven?
- planning opertunities
- record keeping
- traps of the legislation

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Corporations law simplification: don't get caught out

Author(s):  Andrew SINCLAIR This paper provides commentary on some of the taxation issues arising as a result of the Corporations Law Simplification. The tax issues associated with the second Corporate Law Simplification legislation are, at the time of preparation of this paper, far from finalised.

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Debit loan accounts: prevention and cure

Author(s):  Brian HARMER Topics covered in this convention paper include:
- a practical analysis of the operation of sec. 108 of the Income Tax Assessment Act 1936 as amended
- an explanation of Label X contained in the Information Statement section of the Company Income Tax Return Form C
- a summary of the Australian Taxation Office Shareholder/Director/Beneficiary Loans Prject Phases I and II
- a review of cases where the COmmissioner has asserted that advances, etc., which have been described as loans are not loans
- a reference to some of the previous judicial decision involving sec. 108.

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Family trusts and tax losses

Author(s):  John YOUNG This convention paper looks at dealing the tax treatment of losses incurred by family trusts and in particular focuses on the Exposure Draft Bill and accompanying Explanatory Statement issued by the Federal Treasurer on 10 February 1997.

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Increasing wealth through gearing

Author(s):  Guy COLLISON This convention paper looks at tax planning and the use of negative gearing to increase wealth. The author looks at both the advangtages and disadvantages and the common tax traps.

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Part IVA: black, white or grey?

Author(s):  Amarjit VERICK In this convention paper the author looks at the High Court decision which upheld the Commissioner's submissions and overturned an earlier ruling of the Full Federal Court, which had held that the general anti-avoidance powers found in Part IVA of the Income Tax Assessment Act 1936 had no application to a scheme which took the income from an investment by two related Australian companies outside the jurisdiction of the Australian tax laws.

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Simplification's simple, isn't it?

Author(s):  Michael B EVANS In 1993 the Federal Parliament's Joint Committee of Public Accounts (JCPA) - in Report 326 - a Report on the Administration of Tax Law and the Operations of the Australian Tax Office - recommended that the tax law be simplified. In December 1993, the then Treasurer announced the establishment of TLIP.

TLIP's role was to restructure, renumber and rewrite, in plain language Australia's income tax law.

In this convention paper the author reviews this proces and the outcomes of TLIP and it's benefits and problems.

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Simplification's simple, isn't it?

Author(s):  Michael B EVANS In 1993 the Federal Parliament's Joint Committee of Public Accounts (JCPA) - in Report 326 - a Report on the Administration of Tax Law and the Operations of the Australian Tax Office - recommended that the tax law be simplified. In December 1993, the then Treasurer announced the establishment of TLIP.

TLIP's role was to restructure, renumber and rewrite, in plain language Australia's income tax law.

In this convention paper the author reviews this proces and the outcomes of TLIP and it's benefits and problems.

Materials from this session:

Structuring for wealth: the 1997 maze

Author(s):  Brenton ELLERY This paper looks at the changing way that trusts and other traditional wealth building structures at the end of the 1990's. The author concentrates on structures for small and medium business and the ownership of investments.

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