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13th Annual States' Taxation Conference

Published on 25 Jul 2013 | Took place at Hilton, Adelaide, SA

The Annual States’ Taxation Conference remains the only national conference covering all state and territory taxes in one technical program. With presenters from both the private and government sectors, the program was pitched at a level that provides the general practitioner with a good understanding of current issues, with more technical topics covered in depth for the tax specialists.

Considerable effort was made to present topics with content covering the legislation of all the states and territories. These included the Commissioners’ audit and investigative powers, exemptions and concessions in landholder duty, issues affecting contracts, the judicial and administrative approach to aggregation, public takeovers, and issues arising under the various self-assessment regimes. There was the usual update on significant cases will be followed by an expert panel discussion drawing out the practical implications from the key cases. Payroll tax topics were also extensive, including exemptions, rebates and concessions, the employment agency provisions, and harmonisation from a practitioner’s perspectives.

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Individual sessions

State taxes update

Author(s):  Lee JURGA

This paper focuses on some of the most important legislative changes and developments over the past 12-months across the eight states and territories.

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The Commissioner's audit and investigation powers

Author(s):  David W MARKS,  Wakefield Natalie

This paper covers:

  • the relevant provisions across jurisdictions
  • exercising powers locally, interstate and internationally
  • cases analysing notices calling for documents or information
  • enforcement powers - proceedings to recover assessments??
  • garnishee notices recent State (Lis-Con) and Federal(Tang v Bassili) cases
  • lessons from Federal cases (Tang v Bassili)
  • legislation imposing joint and several liability for tax. When does joint liability for tax arise?
  • payment and recovery implications from PRT grouping and the treatment of designated group employers.
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Takeover of listed landholders - Managing the duty implications

Author(s):  Peter MCMAHON

This paper examines the stamp duty issues that arise for a bidder in taking private (by takeover or scheme of arrangement) a listed landholder: It covers:

  • structuring of bidder entity for future investment flexibility
  • capitalisation of bidder entity (pre-bid and post-bid)
  • determining landholder duty implications of the acquisition
  • marketable securities duty implications of the acquisition
  • exemptions for certain schemes of arrangement
  • compliance issues, including valuation questions
  • post-takeover restructures.
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Payroll tax harmonisation - A practitioner's perspective

Author(s):  Glynn FLAHERTY

The payroll tax harmonisation project commenced a number of years ago and has brought about significant changes in legislation and administration. This paper explores:

  • From the practitioner’s and taxpayer’s perspective has harmonisation achieved the above?
  • Are there further opportunities for the harmonisation of payroll tax whether it be through legislation, procedures or administration?
  • Are they any potential opportunities for payroll tax to be harmonised with other employment - related taxes and charges such as workers compensation?
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The self-assessment experience

Author(s):  Sally NEWMAN,  Nicki SUCHENIA

This paper looks at the self-assessment process from a duties and payroll tax perspective, and covers issues faced by practitioners and revenue offices. Specific issues covered include:

  • processes in jurisdictions where self-assessment is imposed
  • the availability of binding public rulings
  • the availability of binding private rulings
  • the question of whether a return is an assessment and the corresponding implications for objections, refunds and audits
  • the audit of self-assessors by the Commissioner and who is liable for non-compliance detected on audit
  • the five year re-assessment limitation rule – when and how does it apply in a self-assessment regime?
  • suggested reform
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Payroll tax exemptions, rebates and concessions

Author(s):  Brett Monger

One key area where most states and territories have not harmonised is in relation to payroll tax exemptions, concessions and rebates. This paper covers:

  • are you on top of what exemptions, concessions and rebates are available in each jurisdiction so you can ensure you or your clients are taking full advantage?
  • the many and varied exemptions, concessions and rebates that are available around Australia.
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Exemptions and concessions in landholder duty

Author(s):  Sue BOSCH

This paper is an overview of the different exemptions and concessions available in each jurisdiction, including:

  • corporate reconstruction and corporate consolidation exemptions
  • exemptions applying on direct transfers
  • the anomalous duty outcome concession
  • treatment of public landholders
  • exclusions from the landholder provisions.
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Payroll tax - Employment agency provisions

Author(s):  Lewis POPOV

This paper covers:

  • roundup of the provisions across jurisdictions
  • the cases that have considered employment agency provisions
  • how the provisions are administered.
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The aggregation of taxes

Author(s):  Harry LAKIS

Harry Lakis will outline the courts’ analysis of aggregation by reference to the key cases, with Jim Richards providing an administrator’s perspective. These presentations will provide a comparison of the aggregation provisions and the Revenue Offices’ approaches, including:

  • how the “transfer model” jurisdictions differ from the others
  • factors required to be considered
  • when evaluating the factors, whose perspective is most relevant?
  • the availability of discretions
  • direction in which case law is moving
  • the approach taken when evaluating the aggregation of interests that may comprise a “significant interest” in the landholder/land rich context.
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