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Published on 07 Feb 2012
| Took place at The Australian Institute of Management SA, Hindmarsh
The 2012 Bi-Monthly Tax Briefings Series ensured you are kept up to date with the ever changing tax legislation. This event covered all the key tax developments arising from the previous two months and delved in-depth into the most pertinent issues incorporating a Q & A opportunity.
February bi-monthly tax briefing seminar
Sean VAN DER LINDEN,
This presentation covers:
private companies & trusts:
TR 2011/D8 - Section 254T - Franking of dividends paid from 28 June 2010
private company integrity rules - When income tax is a "present legal obligation“
no discontinuity of trust - CGT losses can offset gains: ATO view on Clark case
ATO final ruling that "retail premiums" are ordinary income/dividends: TR 2012/1
GSTD 2011/2 - Farming business and cessation of activities following a decision to sell the land
GST: Supply of land not supply of going concern: ATO view on Aurora developments
GST Financial Supply Provisions draft regulations: Bundling services and RITCs
employment related taxes:
Luke v CoT - Employment termination payments
personal services business: ATO to send letters to taxpayers in early 2012
‘use’ of Exploration licences: Federal court backs ATO on taxpayer’s $264m deduction - Mitsui
resource tax: MRRT and PRRT bills referred to senate economics committee
Queensland to impose duty on mining exploration permits and authorities
general ATO updates & the administrative framework
TR 2011/6 - s40-880 blackhole expenses
MacMahon v CoT - Avoiding CGT
M & T Properties Pty Ltd v CoT - Valuations
PS LA 3550 (Draft) - Penalty for a false or misleadingstatement where the statement does not result in a shortfall amount
Craddon v CoT - Recklessly claiming input tax credits
special leave to appeal rejected in Multiflex: ATO to release refunds but law change coming
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