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Third Annual States' Taxation Conference

Published on 24 Jul 2003 | Took place at Sheraton Hotel, Brisbane , National

This conference covered the major tax lines of all Australian jurisdictions in the one program.

The focus was on the issues that are impacting you and your clients. For example everyone advising on state taxes needs to:
- understand, in our changing tax environment, how differing structures and relationships impact on how our clients account for State taxes
- see how the Revenue Offices are moving online - appreciating the opportunities and risks this presents
- be on top of the latest approaches to reviewing decisions of our Revenue Offices

The program was a mix of the practical and the technical - relevant to general practitioners and state tax specialists alike.

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

Individual sessions

Stamp Duty - Partnerships and Joint Ventures

Author(s):  Adrian CHEK This seminar paper covers the following issues:
- the legal nature of partnerships and joint ventures
- partnerships - stamp duty implications of:
-- formation, dissolution and change in composition
-- transfers of and dealings with partnership property
-- dealing with partnership interests
- stamp duty arising under joint ventures
- joint ventures and the mining industry, including farm-in arrangements
- differences in treatment across the jurisdictions.

Materials from this session:

Payroll Tax - Registration Thresholds and Exemptions

Author(s):  Paul SIDDLE This presentation covers the following topics:
- registration thresholds, annual exemption thresholds and deductions
- apprentice and trainee wages - exemptions
- survey of exemptions for charitable institutions and businesses
- how to apply for an exemption.

Materials from this session:

Impact of Recent Decisions on Valuation of Goodwill

Author(s):  Alan HYAM This seminar paper covers the following topics:
- overview of Murray, Kizleap, Uniqeme and Morvic cases
- their impact on methods of valuing goodwill and going concern of businesses
- what goodwill is
- how should it be valued
- effect of High Court decision in Maurici on stamp duty valuations.

Materials from this session:

Practical Issues in Objections and Appeal Procedures

Author(s):  Mark L ROBERTSON This seminar paper covers the following issues:
- provision of information for Revenue
- how to draft an objection
- choice of tribunal versus court
- time limits
- getting an extension
- getting grounds of decision
- Limitation Act issues.

Materials from this session:

State Taxes Update and Significant Developments

Author(s):  Garry SEBO This seminar paper covers the following issues:
- summary of recent major cases and rulings
- consideration of their impact and implications
- cases cover stamp duty, payroll and land taxes.

Materials from this session:

The Taxing Changes of Changing Taxes

Author(s):  Simon MCKEE This seminar paper addresses topical issues of concern raised by some industry representatives and commentators surrounding the states' and territories' obligations under the Intergovernmental Agreement on the Reform of Commonwealth-State Financial Relations. It then provides a summary of state and territory taxation changes since 1 July 2002.

Materials from this session:

The Payroll Tax Grouping Provisions - Practical Application

Author(s):  Carolyn MALL This seminar paper covers the following issues:
- grouping - why and when
- the consequences of grouping
- exclusions from grouping
- jurisdictional differences and consequences.

Materials from this session:

Business and Family Stamp Duty Concessions

Author(s):  Damien CLARKE This seminar paper covers the following issues:
- nationwide survey of family business concessions
- transfers between spouses
- superannuation concessions
- Family Law concessions.

Materials from this session:

Workers Compensation/Payroll Issues for Employers

Author(s):  Madeleine MATTERA This seminar paper covers the following issues:
- broad concept of wages
- who are employees/contractors
- analysis of business activities
- legislative changes and trends.

Materials from this session:

State Taxes in the Electronic Age

Author(s):  Bill SULLIVAN This seminar paper covers the following issues:
- electronic payroll tax services available
- electronic stamping facilities and accessing them
- future developments in electronic taxation services
- revenue office viewpoint on electronic services and issues.

Materials from this session:

Payroll Tax and Contractors - Active Issues

Author(s):  Keith POLKINGHORNE This presentation provides case studies on borderline scenarios highlighting the different outcomes in each jurisdiction.

Materials from this session:

Stamp Duty Implications of Property Development

Author(s):  Harry LAKIS This seminar paper covers the following topics:
- development entities and structures
- options contracts and transfers
- changes in participating interests/corporate reconstruction
- recent developments for land rich companies and trusts
- GST issues affecting stamp duty.

Materials from this session:

Impact of Stamp Duty on Financing Transactions

Author(s):  Helen GORDON,  Randal DENNINGS This presentation covers the following issues:
- duties relevant to a range of financing transactions (including lease/hire-purchase, continuing credit, secured and unsecured lending, factoring)
- cross-border implications
- compliance vs. risk management
- market distortions, pricing and customer choice.

Materials from this session: