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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:

Layton GOULD
Current at 18 February 2010 Click here to expand/collapse more articles by Layton GOULD.
 
Sean VAN DER LINDEN
Current at 15 June 2011 Click here to expand/collapse more articles by Sean VAN DER LINDEN.

Kevin Ngo
Current at 15 February 2012

D'Angelica Mark
Current at 06 March 2012

 

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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