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17th Annual States Taxation Conference

Published on 27 Jul 2017 | Took place at The Westin, Sydney, NSW

This event covered topics of universal interest across all the state taxes. These included the Commissioner’s powers of administration, evidence in a tax dispute, current trends in statutory interpretation and getting optimal outcomes in common interactions.

There was also the usual update on significant cases, followed by an expert panel discussion, which featured two concurrent sessions, separately covering duties and payroll tax.

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

Individual sessions

Recent developments in land tax

Author(s):  Sudarshan Kanagaratnam,  Holly Morgan

This paper covers:

  • the legislative scheme
  • Metricon Qld Pty Ltd v Chief Commissioner of State Revenue (No 2)
  • physical use of the land
  • land banking.

 

 

Materials from this session:

Evidence in a tax dispute

Author(s):  Andrew Rider

This paper covers:

  • what is the onus and who bears it?
  • evidence requirements at compliance stage
  • evidence for an objection
  • evidence in a tribunal/court
  • failing to discharge the onus.
Materials from this session:

The Commissioner’s Powers of Administration

Author(s):  Helen Symon

This paper covers:

  • consequences of the legislative framework
  • challenging the validity of an assessment outside of review or appeal proceedings
  • the ACN case.
Materials from this session:

Payroll tax cases – “The big ones”

Author(s):  Paul ELLIS,  Narelle Houston,  Philip MAGOFFIN

This presentation covers:

  • incidence and “bigness” of PRT cases
  • payroll tax – definition of wages
  • contractor exemptions
  • challenges faced by charitable institutions
  • administrative enforcements.
Materials from this session: