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12th Annual States' Taxation Conference

Published on 26 Jul 2012 | Took place at Burswood Entertainment Comples, Perth , WA

    The Annual States' Taxation conference is the only conference to cover all state and terriory taxes in one technical program. Topics covered included:
  • Justice Gzell on compelling landmarks state tax cases
  • penalties and interest
  • significant cases in tax litigation
  • the lastest legislative reforms.

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

Individual sessions

2011-2012 State taxes cases update

Author(s):  James PETTERSON

This paper covers significant state and territory cases over the last 12 months including:

  • Tasty Chicks Pty Ltd v Chief Commissioner of Sate Revenue
  • Epic Energy (Pilbara Pipeline) Pty Ltd & Anor v Commissioner of State Revenue
  • Westnet Rail Holdings No. 1 Pty Ltd and Commissioner of State Revenue.
Materials from this session:

State taxes update

Author(s):  Sue BOSCH

This presentation covers some of the most important legislative changes and developments over the past 12 months, including the new Victorian land holder model.

Materials from this session:

Voluntary compliance

Author(s):  Jim RICHARDS

This paper covers:

  • current strategies and approaches used by the Revenue Offices to encourage and assist voluntary compliance
  • current thinking on the reasons why some businesses don't comply with tax laws.
Materials from this session:

Payroll tax black holes

Author(s):  Gary MATTHEWS

This paper considers:

  • a range of issues, quirks, gaps and anomalies in payroll tax and the accompanying administration legislation
  • a suggested approach to resolving these issues.
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Penalties and interest - Affecting duties and payroll tax

Author(s):  Nick HEGGART

This paper covers:

  • imposition provisions (mandatory or discretionary)
  • remission provisions (mandatory or discretionary)
  • rulings on remission
  • relevant principles/policy for remission
  • the relevance of reasonable care
  • cases about remission (including federal tax cases).
Materials from this session:

The state tax cases 'essential toolbox'.

Author(s):  The Hon. Justice Ian GZELL

Over more than a century, the courts have delivered several landmark tax and duty cases, an awareness of which is essential in every state tax practitioners' knowledge 'toolbox'. In this paper, Justice Gzell identifies the cases he has found most compelling, and discuss their particular relevance in contemporary tax practice.

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Corporate 'recombinations'

Author(s):  Costa KOUTSIS

This presentation covers stamp duty issues arising from off-shore transactions including:

  • foreign mergers and amalgamations - what is their stamp duty impact?
  • mergers and demergers in Australia
  • intra-group transactions involving hybrid entities
  • do corporate reconstruction exemptions assist?
Materials from this session:

Duty issues affecting partnerships

Author(s):  Matthew SEALEY

This paper covers the duty issues affecting partnerships including:

  • The nature of partnership interest
  • Transfer duty interactions
  • Land holder duty interactions
  • Corporate reconstruction relief interactions.
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Employment expenses and obligations aligned with payroll tax

Author(s):  Greg KENT

This paper examines on costs and obligations aligned with payroll tax from an employer's perspective including (but not limited to):

  • Superannuation guarantee
  • WorkCover
  • Fringe Benefits Tax
  • The Fair Work Act.
Materials from this session:

The contraction of the duty base and its effect on land based duties

Author(s):  Adrian CHEK

This paper covers:

  • Timetable for the abolition of duty on the transfer of non-land business assts
  • Treatment of rent and other rights to income from dutiable property
  • Site goodwill and the valuation of land
  • Statutory licences connected with land
  • An update on the perennial problem of fixtures and goods
  • Security interests over land
  • When will business assets still be taxed in a post abolition environment?
Materials from this session:

Mining - duty issues

Author(s):  Amrit MACINTYRE

The mining sector can give rise to transactions that produce unexpected stamp duty outcomes. This paper looks at some of the pitfalls that can arise and the impact that the federal MRRT might have on the stamp duty regime, including:

  • mining tenements - when are they interests in land?
  • mining leases - how are they taxed?
  • off take agreements - sales of goods?
  • mining equipment - fixtures or not?
  • farm-in agreements - what are the rules?
  • royalty agreements - duty characterisation
  • MRRT - what is the impact on duty?
Materials from this session:

Payroll tax grouping

Author(s):  Tony INCE

This paper covers:

  • recent payroll tax grouping cases in the last 12 months
  • some propositions arising from grouping cases
  • some food for thought on the structure of the harmonised grouping legislation.

The main headings in the table of contents are:

  • Introduction
  • Case update - grouping
  • Propositions
  • Food for thought
  • Conclusion.
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Stamp duty issues affecting private trusts

Author(s):  Campbell RANKINE

All state and territory jurisdictions seek to levy transfer duty on changes in beneficial interests in dutiable property, particularly changes in participation as beneficiaries of private trusts. This paper considers how the relevant provisions and case law affect the following issues involving trusts:

  • Taxation by tracing to underlying property
  • When are non-land assets taxed?
  • The different types of trusts: unit trusts, discretionary trusts, hybrid trusts, bare trusts
  • What transactions are dutiable:
    • creation of trusts
    • allotments/redemptions
    • variations of rights
    • settlements and resettlements
  • What transactions are not dutiable:
    • settlements and resettlements
    • "unintentional" creation of a trust
    • "restatement" of an existing trust
    • no change in ownership of property.
Materials from this session: