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5th National Tax Retreat

Published on 07 Aug 1997 | Took place at Sheraton Noosa Resort, Queensland, National

Examines basic principles and developments in taxation law in the late 90s. Topics includes Source of Income, Residence and Permanent Establishments, and Incurrence.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Source of Income

Author(s):  Tom MAGNEY Topics covered include: TLIP - its effect; Source of business profits in the electronic age; Was the source really the Cook Islands in 'Spotless'?; Distinction between businesses involved with material processing and those that primarily involve buying and selling; Source of income from dealings in options and futures and transactions in bills and notes.

Materials from this session:

Residence and Permanent Establishments

Author(s):  The Hon. Justice Ian GZELL Topics covered include: Use of the concept of income attributable to a permanent establishment (PE) to determine income; How to determine the existence of PE in the technological age; Does the capital gains tax apply to non-residents owning propery or other assets in Australia.

Materials from this session:

Incurrence - Where and When

Author(s):  Tony PAGONE QC Topics covered include: TLIP and its effect; Revisited -'Ogilvy & Mather', 'Coles Myer' 'Finance', 'Woolcombers', 'RACV', 'Mitsubishi Motors'; Examined - 'Wharf Properties' and 'Steele's' case

Materials from this session: