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Eighth (2008) Annual States' Taxation Conference

Published on 10 Jul 2008 | Took place at Sheraton on the Park, Sydney, National

This event was presented by the Taxation Institute in conjunction with the Revenue Offices of each State and Territory. It included Australia’s foremost experts in the State taxes area.

Aimed at anybody working in this varied and challenging area of tax, this Conference benefitted delegates by allowing them to hear about the latest legislation changes from leading practitioners, Judges, Revenue Officers and Commissioners who were in attendance from all States and Territories.

This event is a highlight on the events calendar for State tax specialists, general practitioners, and State and Territory Revenue Commissioners and Officers alike.

The Conference dissected many of the key issues that surround State taxation via practical case studies, workshops and lectures.

Get a 20% discount when you buy all the items from this event.

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Individual sessions

Administrative review of state taxation decisions

Author(s):  Justice Michael BARKER

Administrative tribunals have an increasingly important role in providing an additional forum for taxpayers seeking review of State revenue decisions and in contributing to the development of the law. This paper explores the role of tribunals in this area including:

  • the jurisdiction of tribunals at present and how it might be expanded
  • the hearing process, focusing on new developments in areas such as mediation, onus of proof, expert evidence etc
  • remedies and the treatment of costs in tribunals
  • trends as to the effectiveness of tribunals
  • the interaction of the tribunal system with the decision making process during the assessment and objection stage.
Materials from this session:

CPT Custodian – The Aftermath

Author(s):  The Hon. Justice Ian GZELL

This paper considers cases following the High Court's decision in CPT Custodian, including:

  • Halloran v Minister Administering National Parks & Wildlife Act
  • Pearson v FCT
  • Commonwealth Managed Investments Ltd v CSR (WA)
  • CPT Manager Ltd v CSR (NSW)
  • GTN Nominees.

The paper also examines the differing views as to whether a unit holder can have a "beneficial interest" in the trust assets, and will review the provisions dealing with CPT Custodian that have recently been introduced in South Australia.

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State cases update

Author(s):  Nick MOST

This paper gives a review of significant State and Territory tax cases over the last 12 months, including:

  • Worsley Timber
  • Westpac Custodian
  • Pacific National
  • Trust Company Ltd
  • Origin Energy
  • Trust Company of Australia Ltd
  • Harry One Pty Ltd.
Materials from this session:

Duties Act 2008 (WA) – New landholder duty and entity restructuring regimes

Author(s):  Clayton COX

On 1 July 2008 the Duties Act 2008 will commence operation in WA. Two key reforms are the introduction of landholder duty and an entity restructuring exemption regime. This paper focuses on:

  • policies underpinning the regimes
  • landholder duty calculation provisions
  • key parameters of the new regimes
  • entity restructuring notification requirements
  • what has changed and what stays the same?
  • when might an entity restructuring exemption be revoked?
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Payroll tax – Maintaining harmonisation

Author(s):  Ian PHILLIPS This paper covers administrative and implementation issues arising from payroll tax harmonisation in New South Wales and Victoria.

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Land tax – Aggregation and approaches to exemption thresholds

Author(s):  Jane CRISP,  William ARUDSOTHY This paper provides a comparison of the three primary approaches used in Australia to assist land tax aggregation and prevent land owners from obtaining multiple tax-free thresholds.

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Payroll tax: Contractors

Author(s):  Glynn FLAHERTY

This paper uses a case study to discuss the contractor deeming provisions. Issues considered include:

  • overview of provisions in the various jurisdictions
  • application of the contractor provisions and anti-avoidance provisions
  • engagement of a person through an interposed entity and how this affects liability
  • contractor rendering services to the public, including appropriate benchmark tests.
Materials from this session:

Carbon Taxes – Are they a realistic alternative to emissions trading?

Author(s):  Costa KOUTSIS

This paper covers:

  • what is a carbon tax - is it an excise?
  • proposed emissions trading regime
  • carbon taxes and emissions trading compared
  • hybrid schemes
  • approach adopted in other jurisdictions.
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State taxes update

Author(s):  Jim RICHARDS This paper contains a comprehensive round up of all changes by jurisdiction for the year.

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Dealing with state and territory anti-avoidance provisions

Author(s):  Mark RICHMOND

This presentation covers a number of areas including:

  • a survey of the provisions
  • the new WA provisions
  • the extent to which Part IVA and s260 incoming tax cases are relevant.
Materials from this session:

Payroll tax – Grouping provisions: Application of Commissioner’s discretion

Author(s):  Danny DELIGIANNIS This paper discusses the application of the Commissioner's discretion under the new harmonised payroll tax grouping provisions and includes:

  • a brief technical discussion of the new harmonised Commissioner's discretion for excluding a member from a group
  • key practical elements which are considered in applying the discretion
  • a case study.
Materials from this session:

Exiting a consolidated group – The sting in the tail

Author(s):  Hayden BENTLEY

This paper covers:

  • selling assets v subsidiary v the whole group
  • exit calculation steps - accounting and tax collide?
  • some anomalies, swings and roundabouts.
Materials from this session: