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21st Annual States’ Taxation Conference

Published on 03 Nov 2021 | Took place at Online, National

The States’ Taxation Conference remains the only national conference covering all state and territory taxes in one technical program, with this year’s conference took place online.

Topics presented were of universal interest across all the state taxes. Plenary sessions included issues encountered in the review of Commissioners’ administrative discretions, artificial intelligence and blockchain technologies, and a comparison of common issues affecting federal and state taxes.

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

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

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Individual sessions

Algorithms, discretions, and decisions in the “Robo” age

Author(s):  Gail Hartridge,  David W MARKS

This paper covers:

  • Advances in tax administration, here and abroad, and how they affect parties to a matter
  • The administrative law context and developments. There are now cases illustrating the benefits and limits of use of machines to assist
  • Checks to safeguard transparency and the rule of law, to ensure natural justice, and to protect human rights.
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Charitable institutions – A modern interpretation

Author(s):  Scott Pease

This presentation covers how the payroll tax exemption for charitable institutions has developed over time, to culminate in the modern interpretation, by reference to key case law.

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Landholder duty – items fixed to land

Author(s):  Rachael Cullen,  Matthew SEALEY

This paper covers:

  • 3rd party property and the impact on landholder duty assessments in practice
  • Items fixed to subleases, easements, and other interests in land
  • The 2019 WA changes, including fixed infrastructure rights and aggregated acquisitions
  • Valuation issues – just what interest is being valued?
  • Landholder duty and property tax – interaction, implications, issues.
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The terms and nature of disclosure obligations

Author(s):  Geoff MANN,  Alice Kim,  Hayley Young,  Samantha Marsh,  Elizabeth John

This paper covers:

  • The fundamental requirements for a compliant lodgment
  • Identify any unusual or unexpected provisions that may apply in some jurisdictions
  • Outline the provisions that may compel a ‘re-lodgment’ upon a passage of time or a change of circumstances
  • Refer to relevant caselaw, including Orica IC Assets Pty Ltd v The Commissioner of State Revenue [2011] QSC 1.
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Remediation of wage and superannuation underpayments

Author(s):  Paul Tyler

This paper covers a number of the taxation impacts that are associated with wage and superannuation remediation programs.

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Identifying the “Consideration for” the Transaction – Contemporary Issues

Author(s):  Duncan Bedford

This paper covers the principles to be applied in order to distil the relevant elements of consideration.

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Trusts – Current Issues in Stamp Duty & Land Tax

Author(s):  Elke Bremner,  Costa KOUTSIS

This presentation covers:

  • When does a reference to a trust in a document create a duty liability? Analysis of recent case law (ie. Benidorm, Rojoda)
  • Changing trustees and custodians of MIS and sub-trusts – impact of schemes not being registered MIS
  • Trusts & Land Tax (including surcharge land tax) in the jurisdictions.
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Financial planners and mortgage brokers – when payroll tax is an industry-wide problem

Author(s):  Adam Nicholas,  Sarah Klarich

This paper covers the key points of contention pertaining to these arrangements and will offer some potential answers to these questions.

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Surprise me! ‘Easter Eggs’ in my Duties Act

Author(s):  Robert PARKER

This paper covers:

  • Landholder duties
  • Transfer duties
  • Trust and trustees duties
  • Corporate reconstruction exemptions
  • Foreign purchaser duties.
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Commissioner’s address

Author(s):  Julie Holmes

This presentation covers the Commissioner’s address.

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The importance of rulings

Author(s):  Ermelinda Kovacs

This paper covers various issues associated with rulings and guidance issued by the revenue authorities.

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States taxes cases update

Author(s):  Nicholas Clifton

This paper covers states taxes cases update.

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States taxes cases and legislative update

Author(s):  Lisa SMITH

This paper covers states taxes cases and legislative update.

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Deemed wages – broadening the payroll tax net

Author(s):  Nathan Hamilton

This paper covers the historical developments and the current provisions that govern the following categories of “deemed wages”:

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