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33rd Annual Western Australia State Convention - "Business Tax Reform"
Published on 13 Aug 1999 | Took place at Sheraton Hotel, Perth, WA
This convention focused heavily on the newly released Ralph Review and the effects of the GST. Topics covered include: GST & food, GST & profesional services; employee share arrangements; and GST and property issues.
Get a 20% discount when you buy all the items from this event.
Individual sessions
Employee Share Plans
Author(s):
Frank COOPER
Topics covered include:
- The extent of operation of Divison 13A
- The use of trusts in employee share plans
- Other tax implications of employee share plans
- Phantom share plans
Materials from this session:
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Tax Reform - Entity Taxation, Consolidation Regime, CGT
Author(s):
Gordon S COOPER
Entity Taxation
Topics covered include: the treatment of trusts under the new regime; extention of Division 7A to trusts; trust losses; transitional issues
Consolidation Regime
Topics covered inlcude: how the new rules will apply to company groups; the implications of electing in or out of the consolidation regime; the ability to consolidate trusts and the associated implications.
Materials from this session:
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GST & Food
Author(s):
Orlando J FERNANDES
Topics covered include:
- What foods will now be given preferencial treatment?
- How will systems have to be arraged to differentiate between GST-free and taxable food supplies?
- Impact of amendments downstream
Materials from this session:
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GST & Professional Services
Author(s):
Phil RENSHAW
Topics covered in this paper include: pricing of professional services; the impact of the ACCC; outsourcing professional services; providing advice top offshore clients.
Materials from this session:
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GST & Property
Author(s):
Graeme COTTERILL
Topics covered include:
- how does GST apply to sales of commercial property?
- when does GST apply to the development and construction of property?
- how does GST apply to the leasing of commercial property?
- GST and the leasing of residential property.
Materials from this session:
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The Ralph Review - The Government's Response
Author(s):
Gordon S COOPER
This report gives a comprehensive overview of the government's response to the Ralph review and covers the full range of issues including entity taxation, international tax, CGT, anti-avoidance etc.
Materials from this session:
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