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7th National Tax Retreat: "Tax Traumas: Rulings, Access and Tax Avoidance"

Published on 05 Aug 1999 | Took place at Sheraton Noosa Resort, Queensland , National

The 7th National Tax Retreat examines Tax Traumas in relation to rulings, access and tax avoidance, and provides tax practitioners with the knowledge and understanding to reduce the trauma involved in these contentious tax topics.

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

Individual sessions

Access - Section 263 and 264

Author(s):  Greg DAVIES Sections 263 and 264 of the Income Tax Assessment Act 1936 confer upon the Commissioner powers of access to information and documents in order to assist him in carrying out his functions. These powers of access are far reaching, being circumscribed only by reference to the express limitations contained in the sections and by the requirement that the powers be exercised for the purposes of the income tax legislation. Three recent cases highlight these powers as discussed in this paper.

Materials from this session:

Rulings

Author(s):  Graeme S COOPER The two groups of document that this paper will address are Public Rulings of general application and Private Rulings of individual application. While they are commonly viewed as forming a consolidated package and are discussed together in the public imagination, they are issued for different purposes, addressed to different audiences and have different authority and consequences. So, for most purposes the author thinks it is necessary to distinguish them

Materials from this session:

Tax Avoidance

Author(s):  Wally BOROVAC,  Janine LANIGAN This workshop focuses on the basic framework of GST contained in the A New Tax System (Goods and Services Tax) Bill. The Workshop is made up of a formal paper covering the law and provides the basis for answering the workshops. The paper and case studies cover Chapter 2 of the Bill and touch on issues in Chapter 5 and Chapter 6. Division 7 of the Bill sets out the central provisions for deciding whether you must pay GST and whether you are entitled to input tax credits. Some situations that do not fit the central concepts and such situations are dealt with in the special rules in Chapter 4 of the Bill.

Materials from this session: