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February bi-monthly tax briefing seminar presentation

Published on 07 Feb 12 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

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
  • indirect taxes:
    • 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
  • mining:
    • ‘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
  • legislative update.

Author profiles:

Kevin Ngo
Kevin started as a graduate in the Adelaide tax division in 2010 and is currently a consultant in the Corporate Tax division. Kevin's areas of expertise include Corporate income tax compliance and planning, Tax effect accounting and Corporate restructuring advice. Current at 09 November 2011
 
Mark D'Angelica FTI
Mark started as a graduate in the Adelaide tax division in 2009 and was promoted to senior consultant in the Adelaide in April of 2011. Mark enjoys working in the tax division and has had experience in working across a broad range of service lines and industries such as Corporate income tax compliance and planning, International tax, Employment Taxes and Capital Gains Tax. Current at 09 November 2011

Layton Gould CTA
Layton is a Senior Manager within the People Advisory Services group at EY Adelaide. He has a comprehensive understanding of employment tax issues facing not-for-profits. Layton has assisted various not-for-profit employers on a range of issues including Fringe Benefits Tax concessions, superannuation guarantee obligations and payroll tax concessions. Current at 10 February 2016 Click here to expand/collapse more articles by Layton GOULD.

Sean Van Der Linden CTA
Sean Van Der Linden is a Tax Partner with Ernst & Young specialising in corporate and international tax advice with significant expertise in M&A, financial transactions, tax consolidation, resources taxation and infrastructure transactions. Current at 16 August 2016 Click here to expand/collapse more articles by Sean VAN DER LINDEN.
Individual sessions

February bi-monthly tax briefing seminar

Author(s):  Layton GOULD,  Sean VAN DER LINDEN,  Kevin Ngo,  D'Angelica Mark

Materials from this session:

Further details about this event:

 

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