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2016 National Resources Conference

Published on 26 Oct 2016 | Took place at Crown Perth, Western Australia, WA

This event covered the some of following topics:

  • the legal meaning of “market value
  • BEPS and international tax - the new reality
  • can salary paid to an employee ever be on capital account?
  • what’s new for tax losses
  • accounting concepts invading tax
  • state taxes
  • rehabilitation obligations
  • CGT and non-residents – topical issues.

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Individual sessions

Back to basics on non-resident capital gains and related developments

Author(s):  Philip BISSET,  John MIDDLETON,  Melanie McComb,  Luke Furness

This paper covers:

  • the role of Division 855
  • how it works
  • comparison with state and territory landholder duty
  • treaty issues that arise
  • new foreign investment Review Board tax conditions
  • new non-resident CGT withholding rules - the impact on transactions.
Materials from this session:

The new reality of international tax

Author(s):  Peter COLLINS,  Stuart Landsberg

This paper covers:

  • the changing reality of debt financing
  • restructuring ahead of changes in law
  • permanent establishments and deemed permanent establishments.
Materials from this session:

What's new for tax losses?

Author(s):  Martin FRY

This paper covers:

  • COT testing concessions under new Division 167
  • modified same business test – consolidated groups
  • concessional tracing rules – Division 165
  • national innovation and science agenda – 'business continuity test'.
Materials from this session:

Capital management

Author(s):  Larry MAGID

This paper covers:

  • distributions which may carry franking credits
  • funding dividends: underwritten DRPs and rights issues
  • share capital account issues
  • pending changes to the debt and equity tax rules.
Materials from this session:

State taxes

Author(s):  David W MARKS

This paper covers:

  • recent developments
  • repeals, new tax lines
  • key cases affecting stamp duty
  • royalty disputes
  • PRT.
Materials from this session:

Accounting concepts invading tax

Author(s):  Michelle MORI

This paper covers:

  • focus on tax accounting balances
  • voluntary tax transparency code
  • accounting concepts in tax
  • changes to accounting standards and potential impact on tax
  • what does this mean for companies?
Materials from this session:

Rehabilitation obligations

Author(s):  Katrina PARKYN

This paper covers:

  • issues affecting deductibility of expenditure on rehabilitation
  • treatment of rehabilitation obligations when buying or selling a mine
  • state tax considerations arising from the ‘assumption’ of rehabilitation obligations.
Materials from this session:

Consolidations – Where is it all up to and what does it mean?

Author(s):  Ken SPENCE,  Ryan Leslie

This paper covers:

  • current status of consolidation issues
  • announced but unenacted amendments
  • consolidation aspects of particular relevance to resources groups
  • summary of differential outcomes between asset and entity transactions.
Materials from this session:

Can salary be on capital account

Author(s):  Simon STEWARD

This presentation covers salary on capital account.

 

Materials from this session:

M&A topical issues

Author(s):  James MACKY,  Angus Wilson

This presentation covers:

  • common investment structures
  • a new class of investor?
  • alternative investment structures
  • FIRB – a new hurdle for investments
  • funding considerations, including related party funding, earn outs, royalties and thin capitalisation
  • synergies for operations
  • collective investment vehicles.
Materials from this session: