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