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37th Annual Victorian State Convention - "Changing Tides "
Published on 10 Sep 1998 | Took place at Cumberland Lorne Resort, Victoria , VIC
This year's convention focussed on the 'Changing Tides' and the moves or shifts in Government policy, ATO administration and the interpretation of the Courts that are of most significance to tax advisors. The convention includes sessions on:
- deductions
- the future of companies
- CGT
- Anti-avoidance
- Trusts as an appropriate structuring vehicle, and
- 'Smart' Tax Advice
Get a 20% discount when you buy all the items from this event.
Individual sessions
Are companies still appropriate structuring vehicles?
Author(s):
Rob JEREMIAH
Topics covered include: Has Division 7A gone too far? Dealing with share capital accounts in the light of Corporate Law reform.
Materials from this session:
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Capital Gains Tax and Trusts
Author(s):
Mark POOLE
This paper provides a general description of how trusts are to be treated for capital gains tax purposes under the (then) current and the new law, as well as highlighting a few areas of difficulties and uncertainty.
Materials from this session:
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The Australian international tax regime
Author(s):
Cameron RIDER,
Craig SAUNDERS
Topics covered include: revenue attacks on tax treaty protections; legislative expansion and judicial contraction of the withholding tax net; new challenges for structuring out-bound investments; and hybrids, imputation and in-bound investments.
Materials from this session:
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Anti-avoidance provisions
Author(s):
Tony PAGONE QC
This convention paper discusses anti-avoidance provisions, with a focus on, Part IVA and how far it can be pushed, and international comparatives.
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Controversial tax announcements, cases and rulings
Author(s):
Keith JAMES
This convention paper discusses: what is capital after Orica & Steele; what is goodwill after Murry; Part IVA and the Commissioner; rulings, The Commissioner & Bellinz.
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Current issues confronting the ATO
Author(s):
Michael D'ASCENZO
This convention paper discusses issues confronting the ATO in 1998, including, schemes and product rulings, impact of Steele, Orica, Murry and Bellinz, improvements in technical decision making.
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Are franking credits available?
Author(s):
Tony PANE
This convention paper looks at the 45 day rule, 'class of share', anti-streaming rule, general anti-avoidance provisions, exempting companies and exempting accounts.
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Deductions
Author(s):
John W DE WIJN
This seminar paper provides both a review of recent deduction cases involving capital/revenue distinction, and an anaylsis of key tests which need to be considered in determining whether a payment is deductible under section 8-1 of the 1997 Act.
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Remuneration planning
Author(s):
Elizabeth LUCAS
This convention paper discusses remuneration planning, with a focus on: what's left with salary packaging, the
'do's' and 'don't' of packaging, workshopped examples.
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"Smart tax advice" : dangerous or essential
Author(s):
Michael CLOUGH
This convention paper discusses 'smart tax advice', including: what is an adviser's duty to his/her client, the line between 'smart advice' and 'dumb advice', the ATO's role in influencing advisers, managing your clients and the ATO's expectations.
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Superannuation and retirement planning
Author(s):
Gabriel SZONDY
This convention paper provides a legislative update affecting superannuation funds and ETPs, choice for employers and trustees: what are they doing v. what whould they be doing, quo vadis - superannuation?
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Tax reform and GST
Author(s):
Michael B EVANS
This convention paper discusses tax reform and GST, with a focus on: what are the reforms, how do they work, and who are they relevant to now?
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The role of the Court in interpreting taxation legislation
Author(s):
Daryl DAWSON
A convention paper discussing the role of the High Court in interpreting taxation legislation.
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Trusts: still and appropriate structuring vehicle?
Author(s):
Peter RILEY
This convention paper provides an examination of recent developments, including trust loss provisions, what alternate vehicles exist, and a critical examination of the benefits associated with utilising these alternatives.
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