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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.

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

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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