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Annual Intensive Seminar 1997
Published on 13 Nov 1997 | Took place at , NSW
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Individual sessions
Interest deductibility for corporations
Author(s):
Richard F EDMONDS
Topics covered include:
- Interest deductibility
- Revenue Loss
- Steele's Case
- Interest v. Discount
- When interest is not deductible
Materials from this session:
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Tax due diligence
Author(s):
John KIRKWOOD
Topics covered include:
- The team approach
- Acquisition Due Diligence / Prospectus Due Diligence
- Materiality
- The Big Issues
- franking credits
- transfer pricing
- change in ownership
Materials from this session:
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Corporate losses/ownership tracing rules: "mine and thine"
Author(s):
Robin SPEED
Topics covered include:
- Whether a company can deduct its revenue losses of earlier years
- when a pre-CGT asset of a company becomes a post-CGT asset
- The search for the ultimate real owners
Materials from this session:
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Tax effective share buy backs
Author(s):
Christopher CATT
Topics covered include:
- Taxation law issues with share buy backs
- Use of share buy back by Australian Listed Companies
- Cross border share buy-backs
- Debt push down opportunities
Materials from this session:
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Changes to the foreign source income provisions
Author(s):
Richard DUKES
Topics covered include:
- Calculation of attributable income for limited-exemption listed countries
- foreign tax credits for limited-exemption listed countries
- calculation of attributable income for broad-exemption listed countries
- changes to characterisation of countries
Materials from this session:
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Corporate re-organisations and anti-avoidance provisions
Author(s):
The Hon. Justice Ian GZELL
Topics covered include:
- general anti-avoidance provisions of Part IVA
- Domestic re-organisations
- International re-organisations
- Treaty shopping
- Dividend stripping
Materials from this session:
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Employee renumeration
Author(s):
Gil LEVY
Topics covered include:
- expatriate renumeration
- bonus payments
- inbound expatriates
- salary packaging
Materials from this session:
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Privatisation/corporations/floats
Author(s):
Tony PROCTOR
Topics covered include:
- overview of Corporatisation to Privatisation
- Depreciation - 4 August 1997 Announcement
- Section 51AD in privatisation
- Franchise fees
Materials from this session:
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