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2012 Financial Services Taxation Conference

Published on 15 Feb 2012 | Took place at Hyatt Regency, Coolum, National

This event provided a balanced array of plenary and breakout sessions that focused on the forces shaping the tax environment for the financial services industry.

This event had two keynote presentations covering the latest in the story of Part IVA and the important evolution in the landscape of tax litigation. Also included at this event was optional technical sessions and workshops.

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Individual sessions

Infrustructure finance and funding reform

Author(s):  Flavio Romano

This presentation covers:

  • challenge - Population growth
  • challenge - Economic change
  • demand/supply
  • challenge - Fiscal constraints
  • 2011-12 budget - Finance andfunding reform
  • key issues.
Materials from this session:

Investment manager regime

Author(s):  Richard SNOWDEN,  Philip BARLIN

This paper covers:

  • the three elements of reform
  • the outline of an IMR
  • government announcement - December 2010 - FIN 48 - First element
  • government announcement - January 2011 - Interim IMR - Second element
  • the release of exposure draft legislation - 16 August 2011
  • final element of the investment manager regime - 16 December 2011.
Materials from this session:

Recent GST issues affecting the financial services industry

Author(s):  Michael PEREZ

This presentation covers:

  • FCT v American Express Wholesale Currency Services
  • Travelex v FCT
  • wWhere is EU on M&A costs? BAA Ltd case
  • GSTD 2011/3 and arranging services.
Materials from this session:

Superannuation and tax considerations

Author(s):  Jeremy Cooper

This paper covers:

  • stronger super
  • superstream
  • after-tax investing
  • tax management in pension phase
  • SMSF issues.
Materials from this session:

Tax litigation

Author(s):  David BLOOM

This paper covers:

  • importance of facts
  • role of the court
  • role of an Appellate Court
  • win at all costs?
  • the Commissioner’s current response to his losses in Part IVA cases
  • the dodern approach to statutory interpretation
  • Part IVA cases.
Materials from this session:

Carbon tax

Author(s):  Joanne DUNNE,  Grant WARDELL-JOHNSON

This paper covers:

  • the carbon tax - The basic structure
  • taxation treatment
  • accounting treatment
  • international schemes.
Materials from this session:

Islamic financing

Author(s):  Bill TESTA

This paper covers:

  • Australian tax implications of common Islamic financing products
  • what tax reform is needed to level the playing field?
Materials from this session:

The impact of the new capital and liquidity requirements (banking)

Author(s):  Emanuel HIOU

This paper covers:

  • basel III capital requirements
  • hybrid capital instruments
  • contingent capital
  • thin capitalisation
  • funding foregin bank susbidiaries.
Materials from this session:

Structured retail financial products

Author(s):  Jonathan HARREX,  Tim KYLE

This paper covers:

  • market overview
  • increased ATO activity
  • developments with DPAs
  • absolute entitlement band-aid
  • capital protected borrowings
  • managed funds over SRFPs.
Materials from this session:

NIFO hedging under TOFA - Practical considerations

Author(s):  Kane Nicholson

This paper covers:

  • hedges of NIFO under TOFA
  • the hedging financial arrangement
  • the hedged item
  • character matching and tax timing in practice.
Materials from this session:

TOFA Part 1 - The accruals and financial reports methods

Author(s):  Matt OSMOND

This paper covers:

  • a very brief overview of TOFA
  • the accruals method
  • the financial reports method.
Materials from this session:

Recent GST issues affecting the financial services industry

Author(s):  Marc JOHNSTON

This paper covers:

  • history of review of the financial supply provisions
  • financial acquisitions threshold
  • deposits and the borrowing concession
  • hire purchase
  • reduced input tax credits.
Materials from this session:

Reportable tax position schedule

Author(s):  Judy MORRIS

This presentation covers:

  • RTP schedule - What is it about?
  • RTP schedule - How was it developed?
  • RTP schedule - Who has to complete it?
  • RTP schedule - What is a RTP?
Materials from this session:

Managed investment trusts

Author(s):  Dudley Heywood,  Andrew MILLS

This paper covers:

  • current state of play for MITs 
  • three reviews - The other two
  • the MIT review
  • contentious issues
  • MIT issues not yet covered in consultation.
Materials from this session:

Cases update

Author(s):  Cameron RIDER

This presentation covers:

  • objections and appeals - Court structure
  • decisions of judges in Federal Court
  • cases attacking “intragroup” arrangements
  • anti-avoidance cases.
Materials from this session:

Tax consolidation changes past, present and future

Author(s):  Simon JENNER,  Tony STOLAREK

This paper covers:

  • RTFI and residual revenue assets changes
  • TOFA and tax consolidation
  • accounting implications.
Materials from this session:

Infrastructure financing

Author(s):  Teresa DYSON

This paper covers:

  • Division 250
  • public-to-private taxing provisions
  • tax incentives for infrastructure
  • tax issues around financing and securitised lease structure.
Materials from this session: