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16TH NATIONAL CONVETION: "A CAPITAL IDEA"

Published on 14 Mar 2002 | Took place at National Convention Centre, Canberra, National

The 2002 National Convention focuses on key taxation developments both past and proposed and key planning strategies. Topics include, thin capitalisation, business and investment structures, consolidations and structures, international taxes, tax value method, debt and equity, corporate and non commercial tax losses.

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Individual sessions

Views from Capital Hill (review of tax reform policy issues)

Author(s):  Mark JACKSON This powerpoint presentation reviews the status and implementation time lines of key tax reform issues, top of the hill tax changes arising out of pre and post Federal election announcements, and give delegates a clear understanding of the key tax issues for the top client advice in 2002.

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Placing our trust in the future

Author(s):  Greg PRATT This powerpoint presentation gives a bearing on the current state of the house for trusts and essential technical issues for trust planning.

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Structures for business and investment

Author(s):  David COMINOS This convention paper focuses on structuring for discounted capital gains and small business concessions, partnership trust and corporate structures, employee options and Division 13A, grouping issues such as GST and payroll tax, through a series of case study examples.

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Restructures of going concerns and winding up tax issues

Author(s):  Les SZEKELY,  John CURRIE This convention paper discusses the acquisition and disposal of an asset or entity, the transfer of an entity or asset within a group, tax issues affecting corporate winding up, winding up a discretionary or fixed trust.

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Structures - retirement and superannuation

Author(s):  Rob JEREMIAH,  Suzanne MACKENZIE This convention paper discusses pension planning fundamentals and technical hotspots in structures of retirement and superannuation.

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Update on current issues before the Board of Taxation

Author(s):  Richard WARBURTON This convention paper provides an outline of the activities of the Board to date, including its work in relation to the tax value method, the consultative process in regard to the development of taxation legislation and the Board's objectives, composition and broader ongoing role into the future.

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Consolidations: large business

Author(s):  Ken SPENCE This convention paper discusses the significant alterations in 'Version 2' of the consolidation regime from the perspective of large business enterprises, implications for both the tax value of assets and the future availability and utilisation rates for existing tax losses, implications for future corporate structuring and the pricing of corporate acquisitions and disposal.

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Consolidations: SME's

Author(s):  Mark NORTHEAST This convention paper discusses consolidations and SME's, including whether SME clients need to know, identifying relevant SME clients, the pros, cons and timing of consolidation, action plan and checklist for implementation 1 July 2002.

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Debt and equity

Author(s):  Roger M PAUL This powerpoint presentation discusses the rationale for the new debt/equity provisions, an explanation of the debt and equity tests, the role of debt/equity regulations, case studies.

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GST developments

Author(s):  Cathryn FERRARIS This convention paper discusses GST developments with a focus on key GST rulings and draft rulings, legislative changes since 1 July 2000 and proposed GST amendments, GST case law, problem areas and unresolved issues, developing strategies for future GST advice.

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APSI update

Author(s):  Graham CANDY This convention paper asks: what are the PSI rules meant to do, who do the PSI rules apply to, what has happened to the old rules and Part IVA, what is PSI, how does it restrict deductions, a Personal Services Business - what is it, passing or failing the tests - the consequences.

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Tax advice 2002

Author(s):  Michael D'ASCENZO This powerpoint presentation discussed intergrated tax design.

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Thin capitalisation

Author(s):  Peter COLLINS This convention paper discusses thin capitalisation, with a focus on: how to choose between the three methods, what values to use for the 75% of assets test, how does the arm's length test really work, investment in subsidiaries and associates, pre-year end planning, foreign currency.

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Corporate and non commercial tax losses

Author(s):  David J WILLIAMS This convention paper discusses corporate and non commercial tax losses, with a focus on: what events cause you to lose your losses, what consequences flow from the transfer of losses, current status of the CGT and SBT tests, effective loss transfer agreements, losses in consolidation.

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International taxes

Author(s):  Ariane PICKERING This powerpoint presentation reviews key issues from the ATO perspective and provides clients with an invaluable perspective on the review issues required for clients' global transactions.

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Tax value method

Author(s):  Paul ABBEY,  Andrew ENGLAND This powerpoint presentation discusses TVM, with a focus on: TVM as a 'framework' for income tax law, how the TVM treats sophisticated transactions, distinguishing the TVM 'framework' from the compliance process, demonstrating how compliance could work under the TVM, Board of Taxation testing.

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