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National Resources Tax Conference
Published on 10 Nov 2022 | Took place at The Westin Perth & Online, WA
Get a 20% discount when you buy all the items from this event.
Individual sessions
Energy Transition, Emissions reduction and Energy Security … Can we have both?
Author(s):
Martin Wilkes
This presentation discusses some of the progress that’s already been made in energy transition, and some of the issues and limitations that are yet to be resolved.Materials from this session:
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Developments in relation to capital outgoings – sections 8-1 and 40-88
Author(s):
Daniel McINERNEY,
Melanie BAKER
In recent years the Courts have handed down a number of decisions concerning the classification and treatment of capital expenditures under sections 8-1 and 40-880 of the Income Tax Assessment Act 1997. This paper examines these decisions closely and consider their implications in the characterisation of other outgoings that fall close to the line between capital/revenue such as labour costs. The paper also examines the effectiveness of section 40-880 in giving effect to its underlying purpose of allowing deductions for blackhole expenditure.Materials from this session:
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PRRT and 3rd party infrastructure arrangements and other PRRT updates
Author(s):
Ryan Jones,
Brooke Capelli
4 years on from our first discussion of third party infrastructure access issues, the challenge continues and is real. This paper canvass PRRT matters on third party infrastructure access, the practical issues associated with potential interpretations of the PRRT Regulations, and what needs to be addressed ahead of a likely refresh of the Regulations in 2025.Materials from this session:
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Lessons learned from recent royalty disputes
Author(s):
Hugh PAYNTER
This paper traces the issues arising from recent royalties disputes and cover emerging issues. Topics covered include:
Materials from this session:
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