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20th National Convention: Tax Unmasked
Published on 16 Mar 2005 | Took place at Perth Convention Exhibition Centre, WA, National
The National Convention included a technical program of the highest quality and diversity. In order to 'unmask tax' for delegates with a wide range of interests and specialties three technical programs were run side by side. Each of the three streams provided cutting edge learning.
Get a 20% discount when you buy all the items from this event.
Individual sessions
Taxation of financial arrangements - a report card at March 2005
Author(s):
Neil WARD
This paper covers the Taxation of Financial Arrangements and how it affects your corporation/ business including:
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CGT - mature adult or unruly adolescent?
Author(s):
Chris EVANS
The Australian capital gains tax is approaching its 20th birthday. This paper reflects on why the CGT provisions were introduced and considers how they have impacted upon taxpayers and tax practitioners. It argues that there has been progress in removing some of the inconsistencies and anomalies in the CGT regime, but that a number of problems still exist. The paper explores a variety of technical areas that are still problematic, including issues surrounding the grandfathered status of pre-CGT assets, technical difficulties with the operation of the small business concessions, and problems relating to the application of the CGT provisions to trusts. The causes of these technical difficulties lie in inappropriate policy selection, poor or incomplete legislative drafting, poor implementation and administration of the provisions and 'legislative layering' - whereby new policy and legislation is superimposed upon an existing framework that is insufficiently robust or compatible. Technical solutions can be attempted, but ultimately, the paper argues, the remedy to many of the technical problems does not lie in ad hoc and reactive fixes, but in a more principled approach to the design of the CGT regime. This paper was also presented on 17 March 2005 at the 20th National Convention in Perth.Materials from this session:
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SME restructuring
Author(s):
Mark PIZZACALLA
This paper covers SME restructuring for liquidation, sale or generational change of private company groups including:
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Tax risk management: rulings - real protection or a false sense of protection?
Author(s):
Frank O'LOUGHLIN
This paper covers:
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Managing consolidation - the state of play and the resolution of major issues
Author(s):
Michael D'ASCENZO
This presentation looks at how the Australian Taxation Office (ATO) managed the Consolidations project including the law development, rulings processes, administrative issues, educational activities and a perspective of where the ATO would like to be at the end of the implementation of the Consolidations project. Parts of the consolidations regime are yet to be finalised. This presentation addresses the most important of these unresolved issues and the plans and timing for their resolution. This presentation also includes a listing of consolidation related rulings and determinations current as at February 2005. Click here to view the paper accompanying this presentation which is available from the ATO website.Materials from this session:
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Forgiven not forgotten
Author(s):
Michael HINE
This paper covers debt forgiveness - the current state of play. Including:
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Having a RAP - does it help?
Author(s):
Glen BARTON
How relevant is a reasonably arguable position in dealing with tax risk? This paper includes:
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International tax reform - evolution or revolution?
Author(s):
Leonid SHAFLENDER,
Mark HADASSIN
This article examines the development of Australia's international tax reform measures and discusses the changes introduced by the New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004. This is an updated version of a paper that was presented at the 20th National Convention in Perth on 18 March 2005. Materials from this session:
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Division 152 - the small business concessions - some of the complexities explained
Author(s):
Susan YOUNG
This paper contains consideration of and case studies illustrating Div 152 including: This paper was also presented on 15 October 2005 by Chris Evans at the Tasmanian State Convention held in St Helens.Materials from this session:
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Maintaining records of transactions
Author(s):
Sue WILLIAMSON
Do YOU have the appropriate and right documents? Topics covered in this paper include:
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Australian taxation aspects of major funding transactions
Author(s):
Tony CLEMENS
This presentation explores issues facing the issuer of various instruments to obtain funding including:
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Liquidate but only after you contemplate - getting money out of private companies
Author(s):
Andrew SINCLAIR
This paper covers winding up a private company from income tax, GST and stamp duty viewpoints, including:
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To quote the ATO - it's your money - but not yet!
Author(s):
Ron DOIG
SMSF issues - the ATO has been warning for nearly two years that it aims to ensure the SMSF industry is fully compliant. It has highlighted its main areas of concern which need to be addressed to ensure the risk of acting as trustee of one's own fund is minimised. Topics covered in this paper include:
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What's rockin' on the minesite?
Author(s):
Mark CEGLINSKI
This paper covers recent developments in mining and in oil and gas, including:
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Bankruptcy law: developments and update
Author(s):
Michael LHUEDE
Where is the proposed legislative change heading? Where have the recent decisions in Cook v Benson Benson, Hanel v ONeill and Cummins v Prentice taken us? This paper covers topics including:
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Some problems faced by internal tax managers
Author(s):
Andrew MILLS
This paper looks at matters with respect to corporate governance, managing resources and relationships and staying in a job viewed from the position of an in-house tax professional including:
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Some emerging GST risk areas for corporate taxpayers
Author(s):
David KUHNE
The emerging GST risk areas covered in this paper include: This paper was also presented by John Haig on 15 October 2005 at the Tasmanian State Convention held in St Helens.Materials from this session:
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Down on the farm should not mean to be left in the woods. Tax and primary production do go together!
Author(s):
Barbie CHIRO
Whether developing a vineyard, running sheep or cattle, planting seeds or growing trees, there are always tax issues to consider. This paper gives an update on recent primary production changes and revisits issues that continue to plague the primary producer. Topics reviewed include:
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Standing in the shadows, or on the burning deck? Advisors and executives as directors or shadow directors
Author(s):
Leigh WARNICK
Recognising and managing the risks for internal or external advisors in acting as a director. Issues covered in this paper include:
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It's important to start by getting your As and Bs right
Author(s):
Ken SPENCE
This paper looks at some practical emerging issues flowing from the operation of sections 45A and 45B in relation to distributions by companies including:
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When can you put the tax year away?
Author(s):
Arlene MACDONALD
This paper covers dealing with the tax risk of 'live' assessments in the context of income tax, GST, FBT and state taxes including:
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Part IVA - a post-Hart report card
Author(s):
Graeme S COOPER
This paper covers:
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Some trust oddities
Author(s):
Ken SCHURGOTT
This paper gives an update on where we are in relation to some key issues affecting trusts including: This paper was also presented on 8 July 2005 at the Queensland State Convention on the Gold Coast.
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Loans
Author(s):
Peter MOLTONI
This paper pulls together a number of issues relating to loans - looking at them from a different direction/angle including:
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