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Primary production transactions presentation
Published on 19 May 06 by QUEENSLAND DIVISION, THE TAX INSTITUTE
This presentation provides an update on developing tax issues in contemporary primary production transactions, with a key focus on tax planning strategies for primary producers. Key transactions considered are:
- tradeable water rights
- commercial fishing
- non-commercial losses
- derivation of income - forward sales, farm management deposits and averaging.
Author profile
Harry Rigney
Study Period 1 2017 Subject Convenor ATL002 CommLaw1 ATL005 CommLaw2 ATL006 CommLaw3 Harry has specialised since 1981 in taxation research, advising and the implementation of taxation solutions. He holds a Graduate Diploma in Education from the University of Adelaide and degree of Master of Laws from Harvard Law School. Harry has been a registered tax agent since 1982 and a member of The Tax Institute for more than 25 years. Harry is a lawyer, accredited as a specialist in taxation law. His experience has been developed through senior positions in professional firms, with responsibilities in achieving national quality assurance standards for firm-wide taxation consulting and compliance. His background includes several years as national tax director for PKF, senior tax manager for PricewaterhouseCoopers and, at the commencement of the capital gains tax and fringe benefits tax regime, a spell as special taxation consultant to a predecessor firm to KPMG. Harry has formally taught taxation and related law at University of Adelaide, Queensland University of Technology, Central Queensland University, University of New England and University of Queensland, with course preparation for ATAX at University of New South Wales. Harry was voted Best in Australia for Superannuation Tax Issues in the Acquisition International Tax Awards 2015 and Superannuation / Trusts Lawyer of the Year in the ACQ Global Awards 2014. - Current at 22 June 2017
This was presented at 2006 North Queensland Convention: Beware - crocodiles .
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Individual sessions
Tax update
Author(s): Stephen GRAWMaterials from this session:
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Trusts 1
Author(s): Heather WATSONMaterials from this session:
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Trusts 2
Author(s): Arthur ATHANASIOUMaterials from this session:
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What if the top marginal tax rate drops to 30%?
Author(s): Brian J RICHARDSMaterials from this session:
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Effective strategies for using superannuation in succession planning
Author(s): Paul BANISTERMaterials from this session:
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Tax effect accounting under IFRS
Author(s): Murray GRAHAMMaterials from this session:
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Review of self assessment
Author(s): Craig BOWIEMaterials from this session:
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GST - where are we now?
Author(s): Damian WELSHEMaterials from this session:
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Primary production transactions
Author(s): Harry M RIGNEYMaterials from this session:
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Property
Author(s): Russell BEERMaterials from this session:
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