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Fourth Annual States' Taxation Conference

Published on 29 Jul 2004 | Took place at Sheraton Perth Hotel, National

The comprehensive program of this conference included streams for both stamp duties and payroll tax. All sessions aimed to provide enough information that the general practitioner can understand and appreciate the issues, but more technical matters were also covered for the specialists.

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

Individual sessions

Emerging Issues and Themes in State Taxation

Author(s):  Bill SULLIVAN This paper covers a range of topics including the increasing use of self assessment as a means of tax administration, the growth of electronic services in tax administration, the Ministerial review of State taxes required in 2005 under the Inter-governmental Agreement on Commonwealth/State Financial Relations, and a range of other topics.

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State and Territory Tax Update

Author(s):  Bob SMITH This paper covers:
- Budget announcements
- other legislative changes.

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Corporate Reconstructions - Stamp Duty

Author(s):  Harry LAKIS This paper identifies multi-jurisdictional inconsistencies encountered when accessing stamp duty relief for a corporate reconstruction, particularly:
- entities that can qualify and what relief is available
- differences in the circumstances that will qualify for relief
- issues that may cause disqualification
- time periods to apply for relief, and for clawback
- anomalies and pitfalls.

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Anti Avoidance Provisions

Author(s):  Melissa DALY,  James PETTERSON This seminar paper covers the following topics:
- anti avoidance provisions - the history and today
- relevance for State tax legislation
- anti avoidance and self assessment
- supporting anti avoidance provisions (rulings, etc.)
- lessons from the Australian Taxation Office
- practical issues in administration.

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Payroll Tax Objections and Appeals

Author(s):  Peter DOHERTY This seminar paper covers an overview of the objection and appeal provisions, a discussion on the procedures involved in each and a discussion of the litigation process and the traps to be avoided.

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Seven Other Issues in Payroll Tax

Author(s):  Tony INCE This paper looks briefly at seven payroll tax issues and identifies potential problems for taxpayers, including:
- employment agents
- branch and head offices
- employee share acquisition schemes
- retrospective assessments and penalties.

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Payroll Tax - Equity, Intentions and the Future

Author(s):  John WALDEN This seminar paper covers the following topics:
- refunds - an examination of the eligibility 'rules' for refunds in each State and the retrospectivity of liability. Grounds to obtain refunds, retrospectivity, and the availability of discretion are considered
- contractor payments - the intention at the time of the introduction of the various contractor provisions are examined and compared with the current interpretations that are applied
- trust distributions in NSW - an examination of the treatment of certain trust distributions that are now subject to tax in NSW.

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Stamp duty treatment of non-private unit trusts

Author(s):  Steven STEVENS,  Grahame Young This is a practical paper with examples covering the distinction between private and non-private unit trusts and its duty implications, trust conversions (private to non-private and vice versa), mergers and takeovers and treatment of sub-trusts.

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Legal professional privilege and state taxes

Author(s):  John PICKERING This paper covers the following topics:
- claiming legal professional privilege and the waiver of that privilege
- abrogation of the privilege not to self-incriminate
- access and notices to produce - obstruction and compliance
- remedies available to you and your client and the revenue authority.

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State taxes cases update and significant developments

Author(s):  Garry SEBO This paper provides a:
- summary of recent major cases and rulings
- consideration of their impact and implications
- cases will cover stamp duty, payroll and land taxes.

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Land rich workshop

Author(s):  Peter ALLEN,  Katrina PARKYN

This paper discusses:

  • detailed survey of developments Australia wide
  • anti avoidance or charging regime?
  • which entities and what types of land interests are caught?
  • illustrations of how the provisions shape your transactions.
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