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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: