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40TH ANNUAL VICTORIAN STATE CONVENTION

Published on 30 Aug 2001 | Took place at Cumberland Resort, Lorne, Victoria, VIC

This set of seminar papers discusses a number of topical tax issues, including: Tax reform - where are we?, The rulings system, Debt equity, Thin capitalisation, Capital allowances, Investment rules applying to superannuation funds, Mass marketed schemes, GST and the going concern concession.

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Individual sessions

Tax reform - where are we?

Author(s):  Alice MCCLEARY In this seminar paper, Alice McCleary discusses the past 12 months in tax reform.

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Capital allowances workshop

Author(s):  M STEWART This paper uses case studies to analyse what a depreciating asset is; how to hold a depreciating asset; ownership and leasing; depreciating rates; effective life; pooling assets; project pools; black holes; balancing adjustments and the transition to Div 40.

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Debt equity and thin capitalisation

Author(s):  Ian DINNISON This powerpoint presentation discusses debt equity and thin capitalisation, with a focus on: what is debt, what is equity, interest deductibility, franking, and witholding tax.

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Tax and commercial negotiations

Author(s):  Graeme HALPERIN This paper will discusses why contracts cannot ignore the issue of tax. If a contract is not correctly drafted many issues such as consideration, the company or trust earn-out rights, the takeover of trusts, tax warranties and indemnities and the drafting of GST clauses can all cause major reprocussion..

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Debt equity

Author(s):  Neil WARD This workshop presentation considers the practical considerations of what parts of the ITAA will the provisions apply; what will be the tax treatment for issuers and investors; can we now clearly distinguish between debt and equity; what are the international impacts and has the Boulder Perseverance been laid to rest.

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Capital allowances - surviving the transition

Author(s):  Brian PATTERSON This seminar paper will focus on the changes that will need to be made from 1 July 2001 and key issues on what to advise clients, including, the outline of the law, the transitional rules, what we need to change in fixed asset registers, practical problems created by the new definition of asset, and black hole expenditure.

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Thin capitalisation - inbound and outbound

Author(s):  Damien L LOCKIE This workshop discusses 4 examples each considering the debt:equity ratio safe harbour; arms length debt safe harbour; worldwide gearing ratio safe harbour and; inbound and out bound investments.

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Mass marketed schemes

Author(s):  Jennifer BATROUNEY This seminar discusses what is considered a mass marketed scheme; who else can benefit from interest/penalty concessions; who are promoters and how they will be attacked and; penalties for devising or advsiing on a tax shelter.

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Investment rules applying to superannuation funds

Author(s):  Noelle KELLEHER This powerpoint presentation looks at the different issues related to complying with investment funds.

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Business and investment structures

Author(s):  Peter RILEY This seminar paper discusses the technical and practical issues that need to be considered when deciding on an investment structure. This paper focuses on the key drivers impacting business and investment structures; business tax reform implications.

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Top 10 GST issues

Author(s):  Errol LA GRANGE This powerpoint presentation discusses GST and commercial transactions.

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Latest tax cases and rulings

Author(s):  Keith JAMES This paper discusses the any new cases and rulings that have occurred in the last twelve months that have highlighted new emerging issues.

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CGT Concessions under the microscope

Author(s):  Rob JEREMIAH The small business CGT concessions offer significant savings but many 'twists and turns' have to be navigated for the best outcome. This convention paper examines some of the variables inluding:
- the $5million net asset threshold
- the 50% reduction and settled fixed trusts compared with subscribed unit trusts
- the controlling individual and CGT concession stakeholder test
- structuring for the small business CGT concessions

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Losses - carry forward losses and integrity measures

Author(s):  Stephen CARPENTER This convention paper provides an overview of the loss integrity measures with respect to eliminating loss duplication within wholly-owned groups of companies. By way of case studies this paper will exercise the provisions of the Income Assessment Act 1977 contained in:
- Subdivision 165-CC (unrealised losses)
- Subdivision 165-CD (cost base adjustments re loss entities)
- Division 139 (cost base adjustments re debt forgiveness transactions)

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Going, going gone! - GST and the going concern concession

Author(s):  Michael B EVANS This seminar paper examines problems that arise from a GST perspective in acquisitions and disposals in general with particular references to what is a going concern for GST purposes.

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E-commerce

Author(s):  David SCOTT This powerpoint presentation provides a case study discussion of the international tax issues associated with the e-Business environment.

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The rulings system - which one, if any, apply for now?

Author(s):  Michael CLOUGH This seminar paper discusses the rulings system, with a focus on the private binding rulings, public rulings, product and class rulings, and practice statements.

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