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Current Corporate Tax Issues

Published on 13 Feb 2012 | Took place at The Tax Institute, Sydney, NSW

    This seminar was designed for tax people working in a corporate environment, and covered not just the main income tax developments affecting domestic corporations, but also some of the broader finance and regulatory issues.
    Topics covered include:
  • looking at the proposed Tax Consolidations changes and how corporates move forward
  • the key tax issues associated with current capital management strategies
  • the schedule of reportable tax positions – a new era of disclosure
  • tax accounting – what tax people need to know
  • understanding what is required to recoup tax losses
  • Part IVA cases and corporates

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Individual sessions

Reportable tax position schedule

Author(s):  Judy MORRIS

This is one of the hottest current issues in the corporate tax area.

This presentation covers:

  • how the Schedule is expected to deliver relevant information to the ATO
  • ATO expectations going forward
  • what the Schedule is likely to require in practice
  • where it fits in the assessment of risk.
Materials from this session:

Tax accounting - What tax people need to know

Author(s):  Alistair Hutson

Tax accounting is a notoriously challenging area of practice. In more recent times, the rapid pace of Accounting Standard changes, a dynamic and uncertain tax environment and increasing spotlight by regulators on Financial Reports have all added to the complexity.

This presentation covers:

  • explores the key tax, tax reporting and implications of accounting changes
  • examines the tax reporting consequences of ongoing changes to the tax regime, including Consolidations and Taxation of Financial Arrangements
  • considers technical and practical issues around reporting for Uncertain Tax Positions
  • the focus is on practical examples and case studies, based on learnings from the recent reporting season.
Materials from this session:

Tax losses: What you need to know before yo can recoup

Author(s):  Muhunthan KANAGARATNAM

The Federal Government announced improvements to the continuity of ownership test in the 2011/2012 budget. Treasury has released a consultation paper on the proposed changes.

This presentation explores the main proposals for consultation, including:

  • the removal of tracing through certain entities
  • extending the concessional tracing rules in the modified COT rules
  • changes to the loss integrity rules
  • other recent developments in the utilisation of losses.
Materials from this session:

Part IVA and corporates

Author(s):  Graeme COOPER

Part IVA seems to have been constantly before the courts over the last two years. This paper brings some sense to the output of the courts including:

  • the significant issues in the recent plethora of Part IVA cases
  • responsibilities for creating the counterfactual
  • challenging unattractive counterfactuals
  • handling multiple alternatives
  • the relationship between the scheme and the counterfactual
  • the ‘do nothing’ option.
Materials from this session: