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NSW Annual Intensive Retreat 1999

Published on 11 Nov 1999 | Took place at Holiday Inn, Terrigal , NSW

This Annual Intensive Retreat will focus on analysing and promoting informed discussion on some of the perennial problems faced by corporate and business taxation advisers.

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

Individual sessions

Interest deductions: perennial problems

Author(s):  Robert O'CONNOR This seminar presents a selection of short case studies designed to examine the deductibility of interest post-Steele's Case, eg, revenue assets, hybrid debt/equity instruments etc.

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Selected tax cases of 1999

Author(s):  Robert Allerdice This seminar paper looks at the cases of Montgomery, Richardson, and Coombes.

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Taxation of dividends

Author(s):  David J WILLIAMS This seminar paper discusses taxation of dividends, with a focus on the impact of Company Law Review Act 1998, anti-avoidance developments, proposed changes under Ralph Report.

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Dividend stripping

Author(s):  Jim MCMILLAN,  Mark POOLE This seminar paper discusses dividend stripping, with a focus on sections 46A and 177E, the application to particular types of transactions, ATO's main concern.

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Capital benefits and capital streaming

Author(s):  Ernie CHANG This seminar paper discusses capital benefits and capital streaming, with a focus on: sections 46A to 45D, application to certain types of transactions, how wide is the meaning of 'the provision of a capital benefit', what is the meaning of 'streams the provision of a capital benefit'.

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CGT and the business profits article

Author(s):  The Hon. Justice Ian GZELL This seminar paper discusses the perennial debate of whether treaty protection is available for capital gains.

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GST special topic - concept of taxable supply

Author(s):  Richard J VANN This powerpoint presentation discusses interpretational issues in the concept of taxable supply.

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