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2014 National Resources Tax Conference

Published on 15 Oct 2014 | Took place at Crown Perth, Western Australia, WA

This event is the premier tax conference focused entirely on the mining and oil and gas industries. The technical program was the main focus and included sessions on the most important topics of the day presented by the leaders in tax from all over Australia.

The wide-ranging program covered important emerging issues such as exploration and transfer pricing, as well as some more general sessions on infrastructure and key mining and oil and gas law concepts. There was also a session on base erosion and profit shifting (BEPS).

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Individual sessions

Shifting trends in the global and Australian outlook

Author(s):  Scott Haslem

This presentation covers:

  • global – growth surprises losing momentum
  • global –‘leaders’ point to beter growth
  • global – inflation low, only up in the US
  • US – busines capex trending up
  • Europe – fiscal austerity easing…tailwind in 2015.
Materials from this session:

Base erosion & profit shifting

Author(s):  Alf CAPITO

This paper covers:

  • what is BEPS?
  • why is it a problem?
  • BEPS action items
  • where is it heading?
  • what are the risks?
  • what is the process going forward?
  • some country actions, not waiting for the OECD and G20
  • BEPS and specific mining sector issues.
Materials from this session:

Infrastructure support for resources companies – Structures and tax issues

Author(s):  Brett Greig

This paper covers:

  • tax relief for infrastructure investment
  • financing considerations
  • tax losses
  • choice of vehicle.
Materials from this session:

Primer of important mining law concepts

Author(s):  Lorenzo Pacitti

This paper covers:

  • the lawmakers
  • mining legislation
  • mining tenements
  • encumbrances
  • royalties
  • land access.
Materials from this session:

Taxation of non-resident investors on exit from Australia

Author(s):  Melanie BAKER

This paper covers:

  • capital gains made by non-residents: Division 855 of the ITAA 1997 and taxable Australian property
  • FCT v Resource Capital Fund III LP: TARP issues
  • Re AP Energy Investments Ltd v FCT [2013] AATA 623 (3 September 2013)
  • some unresolved issues with the principal asset test
  • application of treaties.
Materials from this session:

Tax and native title - Current taxation issues affecting native title groups and Indigenous organisations in 2014

Author(s):  Adam LEVIN,  Fleur Lewis

This paper covers:
  • a brief introduction to native title
  • evolution of the taxation of NTCPs
  • current taxation treatment of  NTCPs
  • taxation treatment of amounts which are NANE income
  • deductibility of NTCPs
  • introduction of the Charities Act
  • future developments.
Materials from this session:

Capitalising the boom: Issues faced by mining and E&P companies with the capital allowances regime

Author(s):  Peter Hyman,  Ben OPIE

This paper covers:
  • significant issues in the capital allowances regime
  • government policy.  
Materials from this session:

Financing resource projects

Author(s):  Martin FRY

This paper covers:

  • debt funding – particular issues
  • the role of export credit agencies
  • investing into and funding an offshore resources project
  • funding resource project from internal cash surpluses.

 

Materials from this session:

Current issues in M&A

Author(s):  Nick HEGGART,  Tristan Boyd,  Daniel Taborsky

This paper covers:
  • determining consideration
  • allocating consideration across different assets
  • impacts of the Section 40-80 changes
  • financial arrangements and foreign currency interactions.
Materials from this session:

Public infrastructure industry & policy landscape

Author(s):  Paul LAXON,  Mark White

This presentation covers:

  • national/state political landscape?
  • policy think tank perspectives?
  • federal government capital recycling initiative?
  • possible tax policy initiatives/incentives?
  • private sector funding example.
Materials from this session:

Important petroleum law concepts

Author(s):  Tracey Greenaway

This presentation covers:
  • introduction
  • regulation of petroleum activities in Australia
    •  
  • production sharing agreements
  • unitisation.
    •
Materials from this session:

Australian taxation issues for outbound resources companies

Author(s):  Stuart Landsberg,  Sara Mattsson,  Matt Palmer,  Scott Reid

This paper covers:

  • base erosion and profit shifting (BEPS) – setting the scene
  • thin capitalisation for outbound investors
  • dividend participation exemption 
  • controlled foreign companies and Section 25-90
  • practical considerations.
Materials from this session:

Project pools

Author(s):  James MACKY,  Praneel Nand

This paper covers:

  • a short history of the project pool rules in Division 40
  • an introduction to the project pool rules
  • key issues in practice.

 

Materials from this session:

Income tax and exploration expenditure - An ATO view on the current state of play

Author(s):  Glenn DAVIES

This presentation covers:

  • ATO review of exploration – background and context?
  • rewrite of TR 98/23: reasons, aims and process
  • key technical issues and current thinking
  • next steps
  • date of effect and related matters.
Materials from this session:

A new era in transfer pricing

Author(s):  Jacques Van Rhyn

This presentation covers:

  • the international transfer pricing landscape
  • applying Australia's new transfer pricing rules in practice
  • the latest approaches adopted by the ATO in enforcing the transfer pricing rules.
Materials from this session:

Tax consolidation – Practical issues in the current law

Author(s):  Narelle MCBRIDE,  Ryan Leslie ,  Ken SPENCE

This paper covers:

  • uncertainty in the current law
  • uncertainty in proposed law – deductible liabilities 
  • some other practical issues to note.
Materials from this session: