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Tenth Annual States’ Taxation Conference

Published on 29 Jul 2010 | Took place at Sofitel Hotel Brisbane Central, Brisbane, National

This year’s comprehensive program included in-depth technical discussions on the State tax aspects of the Henry Review – the biggest review of Australia’s tax system in more than 60 years.

The program also included contemporary issues on payroll tax and landholder/land rich duty.

This event provided a valuable opportunity for private tax practitioners to meet personally with staff from revenue offices in a social setting. It was also of particular value to those practitioners who operate across jurisdictions to meet face-to-face with people who they interact with on State tax matters.

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

Individual sessions

Tax and the Federation

Author(s):  Greg SMITH This presentation covers tax and the Federation.

Materials from this session:

The future of state taxes post Henry

Author(s):  Neil A WARREN This paper covers:

  • why the Henry Review on states?
  • state tax reform in Henry
  • what role for state in the Australian Federation?
  • what state tax reforms are missing from the Henry Review recommendations?
  • the way forward on state tax reform strategies post Henry
  • what does this mean for the tax administration?
  • what does this mean for the tax practitioner?
Materials from this session:

Commissioner’s discretions: Cases and practical considerations

Author(s):  Harry LAKIS This paper covers:

  • the distinction between the exercise of a discretion involving a choice, a decision involving opinion, and a determination of fact
  • the review of determinations of fact
  • the review of discretion involving a choice
  • the review of decisions involving satisfaction/opinion
  • the nature of the review hearing for each category and by forum.
Materials from this session:

Landholder/Land rich duty

Author(s):  Andrew Rider This paper covers:

  • state of play
  • debt equity issues
  • other states to adopt NSW changes
  • landholders
  • changes from the 2010 budget.
Materials from this session:

Exploring the crossover of State/Commonwealth taxes/issues and their impact on payroll tax

Author(s):  Glynn FLAHERTY This paper covers:

  • exploring the crossover of state/commonwealth taxes/issues & their impact on payroll tax
  • the taxes and levies in question
  • the on costs in a nutshell
  • purpose
  • who is in and who is out?
Materials from this session:

Landholder/Land rich duty - Workshop

Author(s):  Andrew Rider This paper covers:

  • landholder/land rich entities
  • acquiring interests in landholder/land richc entities
  • acquiring interests in landholder/land rich entities over time
  • tracing
  • duty payable on relevant acquisition
  • liability to pay duty.
Materials from this session:

Second Commissioner of Taxation address

Author(s):  Bruce QUIGLEY This paper covers:

  • the ATO's new strategic directions
  • the international picture
  • Australia's changing demographic
  • revenue authorities working together
  • GST arrangements.
Materials from this session:

State taxes update

Author(s):  Peter JOHNSON This paper covers a state taxes update.

Materials from this session:

State cases update

Author(s):  Fiona GIUSEPPI This paper covers state cases update.

Materials from this session:

Mining and petroleum interests

Author(s):  Michael PEREZ

This paper covers:

  • what tenements are 'dutiable property'?
  • what tenements are 'land' under the landrich/landholder rules?
  • fixtures and mining infrastructure
  • farm-in agreements.
Materials from this session:

Payroll tax audits - Practictioner and revenue office viewpoints

Author(s):  Greg KENT,  Peter SCOULLER,  David NEILSON This paper covers:

  • pre-harmonised administration
  • SRO Vic Investigation Branch
  • PTX investigations and audits
  • conduct of PTX audit
  • intelligence and analysis unit
  • audit types
  • tracing of interests
  • overview of investigation branch payroll tax activities
  • Victorian audit standards
  • national payroll tax audit activity
  • harmonisation
  • joint Vic & NSW audits
  • harmonisation of administration
  • practitioner/employer perspective - audit consistency
  • the way forward.
Materials from this session:

Valuation of land: An adviser's perspective

Author(s):  Michael CHURCHILL This paper covers:

  • duty on the shares or the land? Which would you prefer?
  • why is land-rich or landholder such an issue?
  • value of future cashflows
  • shares - what is being purchased?
  • value of shares
  • decomposing the asset base
  • non current assets
  • now we know where the value of the assets lies
  • (Net) working capital e: how do we determine the values?
  • unpacking the equation
  • goodwill: Murry and Alcan
  • tax and accounting treatments are often different
  • checklist for determining individual asset values
  • case study - hotel operator acquisition
  • mining companies
  • case study - mining exploration company acquisition.
Materials from this session:

Payroll tax - Employee share schemes

Author(s):  David Manton This paper covers:

  • old income tax rules
  • new income tax rules
  • new reporting requirements
  • interaction between new income tax and payroll tax rules.
Materials from this session:

Miscellaneous duties issues

Author(s):  Geoff MANN,  R BROWN,  Alinta KEMENY This paper covers:

  • duty on the grant, transfer and surrender of leases of land
  • partitions and dealings in partnerships
  • landholder/land rich exemptions - issues on change of trustee/custodian, corporate reconstruction and other incongruities with transfer duty
  • lodgement and payment timing requirements.
Materials from this session:

Climate change hot topic

Author(s):  Jinny CHAIMUNGKALANONT This presentation covers:

  • introduction
    • reducing Australia's carbon pollution to 5% below 2000
    • levels by 2020
  • renewable energy target: 20% by 2020
  • climate change strategies
  • and duty issues
    • emissions trading
    • renewable energy
    • carbon sinks.
Materials from this session:

Insolvency and phoenix arrangements

Author(s):  Tim MICHAEL This paper covers insolvency and phoenix arrangements.

Materials from this session:

Understanding the need to work collaboratively to address fraudulent phoenix behaviour

Author(s):  Grant DARMANIN This paper covers:

  • defining fraudulent phoenix behaviour
  • quantifying the risk
  • understanding the drivers and influences
  • understanding the impacts
  • ATO strategic approach
  • the way forward - creating a framework for collaboration.
Materials from this session: