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Fifth Annual States' Taxation Conference

Published on 28 Jul 2005 | Took place at Hilton Hotel, Adelaide, National

This conference has become a highlight for state tax professionals each year. The comprehensive program included streams for both stamp duties and pay-roll tax, and this year also included a session on land tax. In all sessions, the aim was to provide enough information so that the general practitioner can understand and appreciate the issues, but also to cover the more technical matters for the specialists.

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Individual sessions

Countering avoidance on stamp duty

Author(s):  Justice D Graham HILL

In this paper Justice Hill brings his experience together to give his perspective on the general and selected specific anti avoidance provisions for stamp duty.

Materials from this session:

Land tax - some current issues (by Graeme Wallace)

Author(s):  Graeme WALLACE

This paper covers:

  • a brief overview of some of the key changes that have occurred in land tax this year
  • rewrites of land tax legislation
  • taxing land held in trust ownership
  • the use of valuations in land tax.
Materials from this session:

Land tax - current issues (by Geoff Mann and others)

Author(s):  Geoff MANN,  Sue BOSCH,  Bronwyn KIRKWOOD,  Rohan KUMAR

This paper considers a number of current issues relating to land tax, including:

  • an overview of land tax in each of the States and the ACT
  • current valuation issues for land tax purposes
  • the topical issue of the land tax treatment of trusts in Victoria.
Materials from this session:

Payroll tax - some practical issues

Author(s):  Geoff CRAWFORD

This paper covers:

  • place of payment
  • trust distributions and profit share
  • travel allowances
  • accommodation allowances and LAFHAs
  • residual threshold amounts
  • voluntary disclosures.
Materials from this session:

Land rich entity provisions - impact on property trust fund managers

Author(s):  Steven STEVENS

This paper covers:

  • inter-jurisdictional differences in land rich/unit trust rules: the three models
  • should we differentiate: companies and trusts/public and wholesale trusts/requirements for trusts to be registered?
  • application of land rich rules to managed funds
  • land rich issues when class rights of unit holders are changed: Lam v Kym (Vic 2004)
  • future reform: should we bother pursuing a uniform model?
  • do we need a separate regime for managed funds and qualified investors, particularly given the introduction of NSW vendor duty?
Materials from this session:

Employee or contract - taxed if you are, taxed if you aren't!

Author(s):  Kevin LOCK

This paper covers:

  • employee or contractor?
    • what is the significance?
    • discussion of relevance re WorkCover, PAYG, superannuation guarantee, FBT, PRT
    • how to spot the difference
    • issues from various cases
  • detailed discussion of PRT and contractor provisions
    • discussion of Australia wide legislation
    • explanation of history of provisions
    • contentious and questionable areas
  • is there a better way?
Materials from this session:

Stamp duty and sale of business assets

Author(s):  Michael BUTLER,  Paul TANTI

With stamp duty still with us, this presentation examines the following issues:

  • what is dutiable?
  • exemptions and concessions
  • determining value
  • apportioning value between jurisdictions.
Materials from this session:

Payroll tax grouping - what was, what is and what should be

Author(s):  Gary MATTHEWS

This paper covers:

  • why were the grouping provisions first introduced and how does this translate to the current day?
  • what are the material differences in the provisions between the jurisdictions?
  • are the current provisions effective and equitable particularly given the differences between the jurisdictions?
  • what is the preferred future model for grouping and how will it achieve consistency and equity across all jurisdictions?

A case study emphasises how the provisions operate across all jurisdictions and how they would operate under the preferred model.

Materials from this session:

State tax objections and appeals

Author(s):  Leanne HUGHSON,  Garry SEBO

This paper covers:

  • lodgement of objections and appeals - statutory deadlines
  • requirements to obtain extensions of time for lodgement
  • valid objections and appeals - what should they include?
  • effective objections and appeals - what should they include?
  • Tribunal or Court?
  • availability of alternative remedies.
Materials from this session:

Improving compliance with state taxes

Author(s):  Ted WITHERS

This paper includes:

  • the NSW State Revenue Office's view of the main risks impacting on compliance with state revenue laws
  • an outline of the major strategies being followed to mitigate these risks
  • how jurisdictions determine compliance priorities
  • the compliance initiatives practitioners can expect to see in the future.
Materials from this session:

2004/2005 state tax law case highlights

Author(s):  Kiernan DORNEY QC

This paper is an annual review of significant state and territory tax cases over the last 12 months including:

  • Chief Commissioner of State Revenue v Dick Smith Electronics Holdings Pty Ltd 2005 ATC 4052
  • Commissioner of State Revenue (SA) v Roy Morgan Research Centre Pty Ltd 2004 ATC 4933
  • Sportscorp Australia Pty Ltd v Chief Commissioner of State Revenue (NSW) 2004 ATC 5044
  • McDonalds Australia Holdings Pty Ltd v Commissioner of State Revenue (Qd) 2004 ATC 4970
  • Forstaff Pty Ltd v Chief Commissioner of State Revenue (NSW) 2004 ATC 4758.
Materials from this session:

2004/2005 state tax law highlights

Author(s):  Ivan BASEI

This paper focusses on the main legislative changes and developments for the year, supported by a paper containing a comprehensive roundup of all changes by jurisdiction.

Materials from this session:

Emerging issues and themes in state taxation - a state commissioner's perspective

Author(s):  Mike WALKER

This paper covers a range of topics including the role of State/Territory Revenue Offices, the way in which revenue offices interact with business and their advisors, the process of influencing legislative and policy change and the 2005 ministerial review of state taxes.

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