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Published on 18 Oct 1996 | Took place at Swan Motor Inn, Swansea, TAS

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Individual sessions

Do judges make tax law?

Author(s):  Justice D Graham HILL

The traditional view is that Parliament exists to make law and the judiciary to apply it. If it were all so simple the budget black hole could be partly filled by replacing the judiciary with a large computer into which the existing law could be programmed and from which, when the relevant facts were inserted, the decision would automatically be generated.

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Structuring professional partnerships

Author(s):  Ken SCHURGOTT

This paper deals with asset protection, tax efficiency and flexibility.

It was also presented at the Tasmanian State Convention held in Swansea on 18 and 19 October 1996.

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Subdivide and be (damned) taxed

Author(s):  Jonathan ILBERY

This paper covers:

  • application of CGT (Part IIIA)
  • Sections 160P(6)/(7) and pre-CGT acquired land
  • Section 25A
  • Section 25
  • mere realisation or profit-making scheme
  • accounting for profit
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Some commercial aspects of discretionary and unit trusts

Author(s):  Domenic CARBONE

This paper deals with:

  • establishing and operating the trust
  • adding beneficiaries to a discretionary trust
  • trusts and companies as discretionary beneficiaries
  • section 160ZM and unit trusts
  • asset protection.
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Technical update


This paper covers:

  • salary sacrifice arrangements - s.19 and FBT
  • income tax consequences of loans
  • TLIP project - developments.
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