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15th Annual States' Taxation Conference

Published on 23 Jul 2015 | Took place at Hyatt Hotel Canberra, Canberra, NSW

Pitched at a level that provides the general practitioner with a good understanding of current issues and also included more technical topics covered in depth for tax specialists, the 15th States’ Taxation Conference program was delivered by The Tax Institute in conjunction with the Revenue Office in each state and territory. All state and territory Revenue Commissioners were in attendance, together with representatives from their respective offices. The event covered all state and territory taxes – and is particularly valuable for those with practices operating across multiple jurisdictions -- in a single technical program with attendance from both the private and government sectors. This event covers topics of “universal” interest across all the state taxes, including:

  • the opportunities for tax review that are available outside the Taxation Administration Acts
  • exploring precisely who may be liable to pay an assessment, and issues encountered in taxation litigation
  • suggestions for effective communication by Revenue Offices with their taxpayer representative counterparts
  • update on significant cases
  • expert panel discussions covering duties and payroll tax
  • contemporary land tax issues.

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

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Individual sessions

Remedies and actions outside the Taxation Administration Acts

Author(s):  Jennifer BATROUNEY,  Angela Lee

This paper covers:

  • declaratory relief
  • mandamus
  • other remedies.
Materials from this session:

Payroll tax cases - “The big ones”

Author(s):  Steve BATROUNEY

This paper covers payroll tax cases.

Materials from this session:

Economic entitlements and economic interests in property

Author(s):  Adrian CHEK

This paper covers:

  • transactions which create an economic entitlement or economic interest in property
  • policy considerations - where is the mischief?
  • subsales and options
  • general transfer and conveyance duty provisions
  • landholder, land-rich and trust look-through provisions
  • general anti-avoidance provisions.
Materials from this session:

States taxes legislative update

Author(s):  Spencer McMahon,  Peter Cain

This paper covers legislative updates for:

  • New South Wales
  • Northern Territory
  • Queensland
  • South Australia
  • Tasmania
  • Victoria
  • Western Australia.
Materials from this session:

Economic entitlements and economic interests in property

Author(s):  Adrian CHEK

This paper covers:

  • economic entitlements and economic interests in property
  • policy considerations - where is the mischief?
  • subsales and options
  • policy considerations - where is the mischief?
  • landholder, land-rich and trust look-through provisions
  • general anti-avoidance provisions.
Materials from this session:

Employee, contractor and other - Is “wages to an employee” an outdated concept?

Author(s):  Paul ELLIS,  Amanda Spinks,  Allen Tan

This paper covers:

  • contractor issue: why is it critical?
  • distinguishing between contractor and employee
  • recent cases
  • wages to an employee - outdated or not
  • is there a better way?
Materials from this session:

Recent issues affecting consideration, valuation and characterising a transaction

Author(s):  Glynn Gill

This paper covers:

  • the land developer
  • overview of the cases
  • consideration
  • the first quartet: Archibald Howie, Davis Investments, Dick Smith and Lend Lease
  • the second duo: Bambro and Araghi
  • executory contracts: the promise or its performance?
  • the condition of the dutiable property: the “as if” rule
  • triangulation and non-monetary consideration
  • labelling and the parties’ freedom to choose form but not substance.
Materials from this session:

Payroll tax: Inter-jurisdictional Issues

Author(s):  Tony INCE

This paper covers:

  • case study
  • why are there still differences
  • interpretational issues
  • broader Issues arising from the case study.
Materials from this session:

Some issues in state tax litigation

Author(s):  Bradley Jones

This paper covers:

  • the burden of proof
  • expert evidence.
Materials from this session:

Dear practitioner

Author(s):  Geoff MANN,  Laura Di Roberto

This paper covers:

  • statutory guidance
  • rulings
  • cases
  • revenue office charter's
  • avoidance tips (things Revenue Offices should avoid in communications to practitioners)
  • managing timeframes.
Materials from this session:

State tax cases update

Author(s):  Primrose MROCZKOWSKI

This paper covers:

  • Lesdos Pty Ltd v Commissioner of State Revenue [2015] VCAT 173
  • Galati-Rando v Commissioner of State Revenue [2014] WASAT 164
  • Commissioner of State Revenue v Amos [2014] QSC 128
  • Delli-Carpini v Chief Commissioner of State Revenue [2015] NSWCATAD 12
  • White Rock Properties Pty Ltd v Commissioner of State Revenue [2015] VSCA 77
  • Sojitz Coal Resources Pty Ltd v Commissioner of State Revenue [2015] QSC 9
  • Harvey v Commissioner of State Revenue [2014] QSC 183
  • Konann Pty Ltd v Commissioner of State Revenue (Vic) & Anor [2015] VSC 23
  • 9 Awadallah v Hymix Australia Pty Ltd [2015] NSWSC 117.
Materials from this session:

Contemporary land tax issues

Author(s):  Andrew Rider

This paper covers:

  • land tax exemptions for land used for primary production
  • principal place of residence exemptions
  • land tax and trusts
  • valuation issues.

 

Materials from this session:

Duties cases “the big ones”

Author(s):  Primrose MROCZKOWSKI

This presentation covers:

  • Commissioner of State Revenue v Lend Lease Development Pty Ltd; Commissioner of State Revenue v Lend Lease IMT 2 (HP) Pty Ltd; Commissioner of State Revenue v Lend Lease Real Estate Investments Limited [2014] HCA 51
  • Milstern Nominees Pty Ltd v Chief Commissioner of State Revenue [2015] NSWSC 68
  • Growthpoint Properties Ltd v Commissioner of State Taxation [2015] SASFC 65
  • Konann Pty Ltd v Commissioner of State Revenue and Annacott Pty Ltd [2015] VCS 23.
Materials from this session: