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Annual Queensland State Convention
Published on 14 May 1999 | Took place at The Sheraton Mirage Resort, Gold Coast , QLD
Topics covered include: GST explained; superannuation; PAYG reform; tax and divorce; CGT.
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Individual sessions
CGT Update
Author(s):
Gordon S COOPER
Discusses: where to post TLIP?; implications of the Ralph Review; goodwill; other changes.
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Goodbye Sales Tax Hello GST
Author(s):
Darryl SOMERVILLE
Topics include: planning for the close down of sales tax; the transition to GST; how GST works; taxable supplies; input tax credits; transitional provisions; grouping; and GST planning.
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GST for Professional Practices
Author(s):
Robert OLDING
Topics include: structural/grouping; cashflow; exported services; transtional issues; treatment of particular professions.
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GST for Financial Services
Author(s):
Michael COTTIER
The GST will have a pervasive impact on financial institutions. The treatment of financial services as input-taxed means that the impact on profit is expected to be unfavourable overall, perhaps materially so if lobbying efforts on key issues are not successful. The transitional costs will be higher if financial institutions do not adequately prepare themselves. In principle the GST is not complex; however, some of the transitional issues require full and early attention to keep the cost of GST down. For financial institutions, managing the commercial and the information technology (IT) issues is the key to successful implementation of the GST. The GST requires a structured implementation and compliance program. The author discusses the impact in this paper.
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The GST and its Effect on Real Estate
Author(s):
Fiona MARTIN
Topics discussed include: general treatment of GST & property; unimproved land; issues affecting developers of new land and houses; real estate and individuals; sale of a business; commercial premises; distribution of property by trusts.
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Managing your cash flow under the new tax system
Author(s):
John NEWBY
PAYG is supposed to replace five existing systems (PAYE , PPS, RPS, Provisional Tax and Company Instalments). This paper will discuss the variations.
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GST for Retail Enterprises
Author(s):
George NIKOLAOU
Topics include: July 1999 - business issues; what must be done; tax invoices; what happens to rebate; lay bys; other issues to consider.
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Stamp Duty - The Last Hurrah
Author(s):
David W MARKS
Topics include:w(h)ither stamp duty; abolition of state taxes; ineffective and void documents; incorrect documents; transfer of tax losses; land rich duty.
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Recent Cases and Rulings
Author(s):
Sandra RODMAN
A 12 month review including the following topics: income; deductions; capital gains tax; fring benefits tax; superannuation.
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Goodwill: Is it Good or Not?
Author(s):
Harry M RIGNEY
Topics include: goodwill resources; the legislative context; practical parameters; key issues; ATO position on goodwill key issues; state of case law on goodwill issues; relevant threats and opportunities.
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The Changing Australian Environment for Expatriates
Author(s):
Danielle LYONS
Topics include: tax residence rules; TR98/17; advantages of being tax resident; examples of additional tax cost; other developments in expatriate taxation.
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Trusts - The New Regime
Author(s):
Richard J FRIEND
Topics include: ANTS - entity taxation; strategy; imputation changes; possible strategy to access cash; profits first rule; distribution and asset protection; strategy to settle new trust.
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Tax and Divorce
Author(s):
Bruce PRESCOTT
Topics include: how property settlements are documented under the Family Law Act; capital gains tax; commercial debt forgiveness; estate issues; stamp duty exemptions; binding financial agreements.
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Negligence actions against professional advisers
Author(s):
Bernard PORTER
Topics include: Bell v Vaxexi: relif for small firms?; the Tip Top case: record advice or pay the price; the Hutlingham Estates case: scope of retainer; Balkin v Peck: beneficiaries beware.
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Tax Effective Investments
Author(s):
Marilyn KNIGHT
Topics include: why has the ATO taken such an interest in these kinds of investments; draft taxation ruling TR 97/D17; audit activity and litigation; product rulings.
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Year End Tax Planning
Author(s):
Simon GAYLARD
In this paper, tax planning is divided into the areas of : General Year End Tax Planning Issues - Accelerating dedudtable expenses - Deferring income recognition & capital gains - Reducing rates; Companies and Trusts - Specific planning issues; Superannuation Issues; Tax Driven Investments - Part IVA - Product Rulings. The new Group Certificate Reporting provisions and the Tax Reform proposals outlined by the Ralph Committee are also discussed. Includes 2 case studies.
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Privatisation/Infrastructure
Author(s):
Shane O'KANE
Focuses on some of the tax aspects that are relevant for privatisations and for financing of infrastructure assets. Topics for privatisations include: historical treatment of depreciable assets; financial enhancement. Whereas for financing infrastructure assets: impact of tax reform; non core business assets; change in accounting profile.
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Superannuation
Author(s):
Allan MCPHERSON
Topics include: self managed superannuation funds; new investment restrictions; acquisition of assets from members; arm's length investments; use of unit trusts; superannuation surcharge.
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