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27th National Convention

Published on 14 Mar 2012 | Took place at National Convention Centre, Canberra, National

The Tax Institute’s National Convention is without doubt the premier event for tax professionals across all areas of practice.

This event featured over 30 sessions covering the very latest technical content and an expo showcasing exclusive offers from our business alliance partners. The exceptional convention program that was both technically relevant and practical to meet the needs of all tax practitioners.

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

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Individual sessions

Revenue vs capital - More relevant than ever

Author(s):  Paul BANISTER

This paper covers:

  • why is the revenue vs capital distinction important?
  • the approach
  • would today’s outcome differ from the past?
  • practical lessons
  • what if I get it wrong?
Materials from this session:

Reportable tax positions and the ATO’s great expectations

Author(s):  Paul McCartin,  Ronen VEXLER

This paper covers:

  • what is a reportable tax position?
  • the ‘grey areas’ - Commissioner’s discretions (including Part IVA), transfer pricing and market valuations
  • what should taxpayers consider in relation to RTP disclosures?
  • uncertain tax positions - The US experience.
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Valuations in the revenue context

Author(s):  Mark L ROBERTSON

This paper covers:

  • is there really a dispute about value?
  • to what “value”does the provision refer?
  • what is the proper subject matter of the valuation
  • how any burdens/encumbrances are taken into account
  • attacking a valuation.
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Evolving SME ownership – Don’t drop the baton

Author(s):  Peter GODBER

This paper covers:

  • shareholder exits
  • family succession
  • employee participation.
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Tax and value: An oxymoron?

Author(s):  Michael CHURCHILL

This paper covers:

  • what is 'value'?
  • what makes arriving at valuations subjective?
  • how to strike a balance between tax and value?
  • methodology hierarchy
  • intangible assets.
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Trends and developments in transfer pricing case law in Australia: A paradigm shift

Author(s):  Peter Callejah,  Colin Little,  Paul MCNAB

This paper covers:

  • key trends and signals
  • the SNF decision
  • evidentiary challenges 
  • attempts to stem the tide of losses
  • evidence of a global market
  • OECD guidelines
  • Roche Australia v The Commissioner of Taxation
  • Treasury response.
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Superannuation

Author(s):  Jemma SANDERSON

This paper covers:

  • transferring assets to super
  • managing excess contributions
  • CGT concessions
  • borrowing latest
  • unit trusts in superannuation.
Materials from this session:

Tax and insolvency 2012 extinguishing the phoenix’s fire

Author(s):  Michael LHUEDE

This paper covers:

  • what is a fraudulent phoenix transaction?
  • the director's dilemma
  • the limitations of the liquidator’s tools - The uncommercial transaction
  • extinguishing the phoenix's fire with taxation reform
  • bankruptcy and capital gains tax
  • insolvency practitioner liability for GST - The PM developments case and subsequent amending legislation.
Materials from this session:

Unpaid present entitlements - Current practical implications

Author(s):  Ian SNOOK

This paper covers:

  • what is the issue with unpaid present entitlements?
  • the different “treatments”
  • preparing 2010/11 financial statements and tax returns
  • Section 2 loans.
Materials from this session:

Case law developments for the corporate tax advisor

Author(s):  Katrina PARKYN

This paper covers:

  • appeals update
  • Consolidated Media Holdings
  • Noza Holdings
  • RCI Pty Ltd
  • Macquarie Bank Limited (MONGOOSE)
  • Mills v Commissioner of Taxation
  • GE capital finance.
Materials from this session:

Stamp duty update for the non-specialist

Author(s):  Harry LAKIS

This paper covers:

  • some historical context
  • key concepts - Transfer pricing
  • key concepts - Landholder duty
  • the changing duty tax base
  • unexpected duty encounters
  • interactions between stamp duty and GST.
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Corporate M&A - Implications of the new consolidation changes

Author(s):  Edward Consett,  Ken SPENCE

This paper covers:

  • the 25 November 2011 announcement
  • proposed changes with prospective application
  • proposed TOFA/consolidation changes
  • Board of Taxation post-implementation consolidation review.
Materials from this session:

Effective trust deeds and trust resolutions achieving the desired outcomes in a climate of uncertainty

Author(s):  Peter SLEGERS

This paper covers:

  • trust distributions - Centre stage
  • first principles
  • streaming measures
  • treatment of capital gains under streaming measures
  • treatment of franked distributions under streaming measures
  • timings.
Materials from this session:

Current and upcoming issues in GST for your business

Author(s):  Suzanne KNEEN,  Franceska Leoncio,  Geoff MANN

This paper covers:

  • changes to GST paperwork
  • changes in relation to financing
  • the big ATO rulings
  • cost control tips.
Materials from this session:

Undoing client mistakes

Author(s):  Daniel FRY,  Jonathan Chong

This paper covers:

  • rectification
  • correcting trustee mistakes: The rule in re Hastings-Bass
  • ratification
  • legal nullity.
Materials from this session:

ATO approach to dispute resolution

Author(s):  Deborah HASTINGS

This paper covers:

  • the guiding principles of the ATO approach to dispute resolution
  • ATO policies and guidelines
  • how the ATO approach to dispute resolution plays out in practice
  • wider ATO initiatives in promoting dispute resolution.
Materials from this session:

Managing tax disputes in a changing environment

Author(s):  Amber Agustin,  Niv TADMORE

This paper covers:

  • evidence - A question of proof
  • an enhanced relationship - Theory, practice and implementation
  • proof and dispute resolution In an enhanced relationship.
Materials from this session:

Structuring professional practices

Author(s):  Andrew Noolan

This paper covers:

  • general considerations
  • restructuring existing partnerships
  • structures considered.
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Profiting from country property: Exploitation of rights

Author(s):  Damien L LOCKIE

This paper covers:

  • capital v income - Tree or fruit?
  • carbon sequestration
  • clean energy
  • water, wind and sun
  • land tax.
Materials from this session:

Capital management buybacks

Author(s):  Teresa DYSON

This paper covers:

  • current legislative framework for share buybacks
  • qualified person rule
  • Section 177EA
  • Section 45B and Section 45C
  • taxation determination TD 2004/22
  • current state of proposed amendments to the buyback provisions.
Materials from this session:

Primary production - Other issues

Author(s):  Judy Snell

This paper covers:

  • primary production defined
  • farm management deposits (ITAA97 DIV.393)
  • succession planning & taxes
  • non commercial losses
  • tax concessions specific to primary producers
  • GST review - How does it specifically affect primary producers?
  • small business entities
  • recent changes to trust law and impact on primary producers.
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Commissioner's address

Author(s):  Michael D'ASCENZO This video covers the Commissioner of Taxation address.

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Board of Taxation update

Author(s):  Chris JORDAN Ths video covers a discussion of topics relevant to the Board of Taxation.

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Tax and the Constitution

Author(s):  The Hon Robert French, AC This video covers tax and the Constitution.

Materials from this session: