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Western Australian Division State Convention

Published on 04 Aug 1989 | Took place at , WA

Held 4-5 August 1989

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

Individual sessions

Strategies for the 1990's

Author(s):  Michael CLOUGH,  A.M D'ALOISIO The recent wave of controversy which has surrounded the Tax Office is unprecedented. The question to be asked is what does this mean and what is the significance of the controversy for the tax practitioner.

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Capital Gains Tax as it applies to Partnerships

Author(s):  Roger SULLIVAN This paper addresses the practical issues of capital gains tax and partnerships referring specifically to the recent Tax Office ruling rather than a discussion of what is perhaps a theoretical review of what is the correct legal view.

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Sales Tax Planning and Problems

Author(s):  Phil RENSHAW This paper will attempt to cover those options that are available to taxpayers to defer the payment of sales tax, and the administrative procedures and legislative backing the Commissioner has to counter such techniques.

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Discretionary Trusts - Practical Legal and Tax Issues

Author(s):  Ada MOSHINSKY In the 60s and 70s many trusts were primarily established to avoid probate duty, and later in the 70s and 80s the impetus for their creation was to minimise income tax. Today there are still tax advantages to be gained from the use of the modern family discretionary trust. In addition, the discretionary trust was always historically and still remains a highly desirable means of holding family property.

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Can you Structure 'Personal Service' Income?

Author(s):  Vince ZAPPAVIGNA This paper covers the legislation and case law and the Commissioner's rulings.

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Capital Gains Tax Implications of Some Popular Structures

Author(s):  Grahame YOUNG This paper examines each of the structures and the likely transactions in relation thereto on the assumption where appropriate that the parties are dealing at arms length and indicating the dangers which may arise where they are not.

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Service & administration entities for the professional

Author(s):  C.D TOLSON The purpose of this paper is to review the current taxation implications of service and administration entities which may be used by accountants and solicitors.

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