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Published on 10 Jul 2008
| Took place at Sheraton on the Park, Sydney
This event was presented by the Taxation Institute in conjunction with the Revenue Offices of each State and Territory. It included Australia’s foremost experts in the State taxes area.
Aimed at anybody working in this varied and challenging area of tax, this Conference benefitted delegates by allowing them to hear about the latest legislation changes from leading practitioners, Judges, Revenue Officers and Commissioners who were in attendance from all States and Territories.
This event is a highlight on the events calendar for State tax specialists, general practitioners, and State and Territory Revenue Commissioners and Officers alike.
The Conference dissected many of the key issues that surround State taxation via practical case studies, workshops and lectures.
Get a 20% discount when you buy all the items from this event.
Administrative tribunals have an increasingly important role in providing an additional forum for taxpayers seeking review of State revenue decisions and in contributing to the development of the law. This paper explores the role of tribunals in this area including:
the jurisdiction of tribunals at present and how it might be expanded
the hearing process, focusing on new developments in areas such as mediation, onus of proof, expert evidence etc
remedies and the treatment of costs in tribunals
trends as to the effectiveness of tribunals
the interaction of the tribunal system with the decision making process during the assessment and objection stage.
This paper considers cases following the High Court's decision in CPT Custodian, including:
Halloran v Minister Administering National Parks & Wildlife Act
Pearson v FCT
Commonwealth Managed Investments Ltd v CSR (WA)
CPT Manager Ltd v CSR (NSW)
The paper also examines the differing views as to whether a unit holder can have a "beneficial interest" in the trust assets, and will review the provisions dealing with CPT Custodian that have recently been introduced in South Australia.
Land tax – Aggregation and approaches to exemption thresholds
This paper provides a comparison of the three primary approaches used in Australia to assist land tax aggregation and prevent land owners from obtaining multiple tax-free thresholds.
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