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  • 19th Annual States’ Taxation Conference

19th Annual States’ Taxation Conference

Published on 25 Jul 2019 | Took place at W Hotel, Brisbane, National

This event presented topics of universal interest across all the state taxes. Plenary sessions included issues encountered in the review of Commissioners’ administrative discretions, artificial intelligence and blockchain technologies, and a comparison of common issues affecting federal and state taxes. There was also the usual update on the significant cases of the past year, followed by expert panel discussions, which again featured concurrent sessions, separately covering duties and payroll tax. The program once again featured the dual ‘duties’ and ‘payroll tax’ streams, including the High Court’s ruling on valuation, a landholder and its goodwill and payroll tax issues arising out of disruptive activities and smart contracts.

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Individual sessions

Mind the gap – the Placer Dome decision

Author(s):  Jesslyn Rosair,  Sue WILLIAMSON,  Jamie Stewart

This paper covers:

  • High Court
  • duties implications
  • income tax implications
  • valuation issues
  • where to from here?

 

 

Materials from this session:

Tackling the exercise of the Commissioner’s discretionary powers

Author(s):  Michael FLYNN

This paper covers:

  • identifying the existence of a discretion
  • consequences of conferring a discretion or state of mind requirement on Commissioner
  • on what grounds can a taxpayer challenge the exercise of a siscretion or a state of mind?
  • administrative law developments.

 

 

Materials from this session:

NSW Review of Payroll Tax Administration: Outcomes and implications

Author(s):  Ian PHILLIPS

This paper covers:

  • early engagement, education & support
  • software flags
  • lower penalties to encourage compliance
  • changes to payroll tax return arrangements (Recommendations 4, 5 & 7)
  • clarification of contractor & grouping provisions
  • changing the audit focus
  • streamlining de-grouping process.
Materials from this session:

Fundamental principles in payroll tax grouping and exclusion orders

Author(s):  Harry LAKIS

This paper covers:

  • fundamental issues arising in the legislative scheme
  • the factors are not a substitute for the statutory test
  • how the Courts have applied the factors.

 

 

Materials from this session:

Duties cases – “The big ones”

Author(s):  David W MARKS,  Dorian Beaver,  Darren Nicholls

This presentation covers:

  • Rojoda (2017) 91 SR(WA) 76; [2019] WASCA 224; [2019] HCATrans 103
  • Winston-Smith 2018 ATC ¶20-659; 2019 ATC 20-693
  • Beach Energy [2018] QCAT 270
  • Adams Bidco 2018 ATC ¶20-655; 2019 ATC ¶20-686; 2019 ATC ¶20-697
  • Wakefield [2019] QSC 85.
Materials from this session:

The Interface between state taxes and GST

Author(s):  Jennee CHAN

This paper covers:

  • intergovernmental agreement
  • GST basics
  • references to 'price' and 'value' in Acts
  • stamp duty and GST
  • land tax and GST
  • payroll tax and GST
  • the use of GST definitions.
Materials from this session:

Technology and state taxes

Author(s):  Gary CHIERT,  Keith Swan

This paper covers:

  • data analytics, machine learning and AI
  • blockchain 
  • smart contracts
  • current use of technology in revenue compliance
  • some opportunities & challenges
  • tax corporate governance
  • real time engagement and tax disputes.
Materials from this session:

Issues arising out of “disruptive” activities and the gig economy

Author(s):  Stefanie Merlino

This paper covers:

  • payroll tax and the gig economy
  • fair work and the gig economy
  • case law
  • Uber Australia investigation.

 

Materials from this session:

The lease/licence distinction in duties

Author(s):  Katrina PARKYN,  Greg Protektor

This paper covers:

  • transfer duty on dealings in leases
  • interaction with landholder duty rules
  • distinguishing a lease from a licence.
Materials from this session:

Goods – Still in the duty net?

Author(s):  Amrit MACINTYRE

This paper covers:

  • constitutional issues
  • duty net
  • current issues
  • exemptions
  • valuation.
Materials from this session:

2018-19 state taxes legislative update

Author(s):  Alec Pettigrew

This paper covers:

  • Australian Capital Territory
  • New South Wales
  • Northern Territory
  • Queensland
  • South Australia
  • Tasmania
  • Victoria
  • Western Australia.
Materials from this session:

States taxes cases and legislative update

Author(s):  Dorian Beaver,  Hayley Lock,  Alec Pettigrew

This presentation covers:

  • stamp duty
  • payroll tax
  • land tax.
Materials from this session:

Tax administration issues

Author(s):  Philip BENDER

This paper covers:

  • rulings
  • imposition of penalties
  • remission of penalties
  • objection and appeals process
  • commercial settlements.
Materials from this session: