Faculty of Law. Resource Taxation

Transcription

1 Faculty of Law Resource Taxation The Centre for Mining, Energy and Natural Resources Law April 2016

2 Resource Taxation This four-day workshop examines the taxation of resource projects and resource companies in Australia. It covers income tax, royalties, petroleum resource rent tax, state duties and GST. The course will also look at common tax issues which arise for resource companies in domestic and cross-border transactions. A range of non-renewable resource industries are covered, including mining, oil and gas. Lawyers, accountants, government officials and resource company personnel who need a working knowledge of how resource projects and resource transactions are taxed will benefit from this course. The course will cover the following key areas: non-renewable resource taxes resource tax policy taxation on the acquisition or disposal of mining and petroleum assets taxation on the acquisition or disposal of mining and petroleum companies operational tax matters international tax matters such as offshore marketing hubs and outbound investment in resource projects A full set of reading materials will be provided on-line. The course will be taught in a seminar format interspersed with class discussions and small-group sessions involving the application of tax principles to problem questions. Program and Speakers The short course will be led by Ian Murray, Assistant Professor of Law and Jared Clements, Associate Director, Centre for Mining, Energy and Natural Resources Law. Ian and Jared are corporate lawyers with a number of years experience in advising clients on corporate law and taxation matters, with a focus on the resources industry. They research and publish in these areas and continue to consult in these fields.

3 The course will also include a range of leading experts as guest speakers, drawn from industry, law firms, the bar, academia, accounting firms and regulators. William Campbell, PwC Ryan Jones, PwC Dr Pietro Guj, UWA Lorenzo Pacitti, Ashurst Andrew Haigh, BHP Billiton Ian Kellock, Ashurst Jadie Teoh, Ashurst Grahame Young, Francis Burt Chambers Nick Heggart, Greenwoods & Herbert Smith Freehills Mathew Chamberlain, Ernst & Young Len Hertzman, Australian Taxation Office Ockie Olivier, Deloitte Day 1 - Tuesday, 26 April 2016 Session 1: Constitutional and statutory framework for resource taxation Session 2: Resource tax policy Session 3: Petroleum resource rent tax Session 4: Land access and native title payments CPD Points CA 4:Substantive Law: 5.5 Day 2 - Wednesday, 27 April 2016 Session 5: Acquiring interests in mining and petroleum assets Session 6: Income tax direct interests Session 7: GST Session 8: Stamp duty transfer duty CPD Points CA 2: Professional Skills: 1.5 CPD Points CA 4: Substantive Law: 4

4 Day 3 - Thursday, 28 April 2016 Session 9: Acquiring interests in mining and petroleum companies Session 10: Income tax indirect interests Session 11: Stamp duty landholder duty Session 12: Balancing the taxes in a transactional context CPD Points CA 2: Professional Skills: 2.5 CPD Points CA 4: Substantive Law: 3 Day 4 - Friday, 29 April 2016 Session 13: Royalties Session 14: Outbound investment in resources projects and companies Session 15: Exploration incentives and deductions Session 16: International pricing and profit-shifting CPD Points CA 2: Professional Skills: 1.5 CPD Points CA 4: Substantive Law: 4 Continuing Professional Development Full attendance entitles a legal practitioner to claim six CPD points, selected from Competency Area 2 (Professional Skills) and Competency Area 4 (Substantive Law) Partial attendance entitles a legal practitioner to claim CPD points as outlined for each session, up to a maximum of 6 points

5 Registration Online To register and pay online go to law.uwa.edu.au/research/cmenrl. If registering online, you will receive an automated tax invoice receipt which will be sent to your nominated address. Details Title First Name Surname Company Postal Address Phone $3, (incl. GST) v Venue: $900 to attend a single day The University of Western Australia G.30, Masters Seminar Room, Law Link Building Time: 9:00am - 4:30pm Tick the box to receive the Lawyer Ed newsletter By fax (08) Name on credit card Credit card number Expiry date Amount $ MasterCard Visa Signature Note: We do not accept AMEX By post Cheques should be made payable to The University of Western Australia and posted to Executive Education, UWA Law School, 35 Stirling Highway, Crawley 6009.

6 Faculty of Law The University of Western Australia M253, 35 Stirling Highway Crawley WA 6009 Tel: Fax: ExecutiveEducation@law.uwa.edu.au law.uwa.edu.au/research/cmenrl CRICOS Provider Code: 00126G UniPrint