Seminar & Convention Papers

Seminar & Convention papers from all Tax Institute events are available online to be downloaded in PDF format.

Seminar Papers

All papers and powerpoint presentations provided by the speakers from Institute seminars are available through the website.

Convention Papers

Various State and National conventions are held annually and Convention Papers are available as a separate subscription item. Individual papers from State Conventions are also available through the Institute's website. The Institute's convention papers are also available for purchase seperately on CD.

Convention paper package pricing

  • $670 Complete print set + CD-ROM
  • $315 CD-ROM only set (6 CDs - National and State Conventions)
  • $490 Complete print set of State Convention books
  • $120 Individual printed State Convention books

To find out more information about the CD and Convention books, please download an order form (273KB PDF).

Finding a Paper

Use the right hand side Paper Search to refine your search criteria. Enter Keyword, State of Event and Date Range.

  • Trusts - The Final Frontier

    10 Jul 2008
    Kooyong Tennis Club, Melbourne
    VIC

    The use of trusts for active enterprises and passive activities continues to grow. Unfortunately, too many advisors recommend trusts to achieve a taxation outcome without a proper understanding of the rules relating to their use.

    For example:

    • how is income and capital gains dealt with by the trust?
    • how do you extract value from the trust?
    • is it possible that you might have a trust without realising it?
    • is it necessary to make a family trust election?
    • when should or shouldn't it be made?
    At this event, Eugene Berkovic looked at all of the relevant issues relating to trusts - both from a legal and practical accounting view.

  • Managing Tax Risks in an Era of Uncertainty

    02 Jul 2008
    RACV Club, Melbourne
    VIC

    Corporate tax risk management has significantly evolved from the traditional approach of taking a position when filing a tax return and then reactively managing the eventual ATO review and/or audit process. This event considered some current tax risk management issues for corporate taxpayers, including:

    • how to manage the company’s exposure when an unanticipated and uncertain tax exposure is discovered
    • protecting your legal position
    • accounting disclosures for uncertain tax positions.
    A team of very well credentialed presenters provided a corporate, legal and tax reporting perspective to tax risk management and identified some best risk management practices in response to some practical case study exposures.

  • Tax Effect Accounting

    26 Jun 2008
    City West Function Centre, Perth
    WA

    Aimed at advisors who assist in the preparation and review of tax effect calculations for corporate clients, this event refreshed delegate's knowledge on the accounting implications of income tax. It focussed on best practice methodology from both a technical and process perspective. In particular, the session provided guidance in relation to the practical application of accounting income taxes under AASB 112.

  • Mixing Business With Charity

    19 Jun 2008
    Leonda by the Yarra, Hawthorn
    VIC

    Charitable organizations and charitable trusts are becoming an increasingly important part of supporting social welfare, the environment, the arts, education, health and other worthwhile causes in Australia. Given the limited scope for donations, charitable organizations and trusts are constantly looking for ways to raise and collect more money for even larger and more ambitious projects.

    This event, part of the Breakfast Club series, discussed several issues in this context and in light of recent decisions such as FCT v Word Investments (2007) and TACT v FCT (2008).

  • DIV 7A - A Brave New World

    18 Jun 2008
    RACV Club, Melbourne
    VIC

    This event looked at various uncertainties surrounding Div 7A, particularly issues arising from the pre and post 30 June 2008 amnesty - the date of the Comissioner's amnesty in PS LA 2007/20 for Div 7A.

  • Current Issues In Expatriate Taxation and Migration

    17 Jun 2008
    Hilton on the Park, Melbourne
    VIC

    Increasingly, people are moving to Australia for relatively short periods and spending a significant amount of time overseas during that time. This seminar focussed on the tax and migration issues and opportunities that arise for these mobile expats.

    This event was aimed at practitioners who have individual foreign national clients who enter Australia sponsored by an Australian employer, and also practitioners who have business clients that either currently sponsor foreign nationals for a work visa, or who are interested in a sponsorship program.

  • The Government’s corporate tax agenda: 2008 Federal Budget announcements

    12 Jun 2008
    RACV Club, Melbourne
    VIC

    From a corporate tax perspective, the 2008 Federal Budget revitalised a number of proposals that had been initially announced by the previous Government but in the interim had become “inactive”.

    Given that some of these revitalised measures will have retrospective application back over a number of years, it is important that corporate tax advisers now fully understand the risks and opportunities these measures present.

    This event gave an opportunity for attendees to undertand the implications of these revitalised measures.

  • Superannuation

    12 Jun 2008
    Education Development Centre, Hindmarsh
    SA

    This event, part of the Younger Tax Practitioner series, was aimed primarily at those who have been in employment 6 - 18 months.

    Superannuation is one of the most important investment decisions that a person will make in their lifetime. Generous tax benefits available both when an individual contributes to superannuation and during their retirement, mean that an individual can build considerably more wealth by investing within the superannuation environment, than by investing in the same way, outside of superannuation.

    This event covered the basics of super.

  • The New Duties Act

    12 Jun 2008
    Parmelia Hilton, Perth
    WA

    Aimed at anyone who advises on stamp duty, this event allowed delegates the opportunity to understand how the new Duties Act, which was coming into force on 1 July 2008, will operate in practice.

    The presenters went through the key elements of the new Act, including transfer duty, landholder duty and reconstruction relief.

  • SMSF Investments In Trusts: The Latest News

    11 Jun 2008
    RACV Club, Melbourne
    VIC

    A popular investment vehicle for SMSFs are unit trusts. Certain pre 1999 unit trusts can borrow. Other unit trusts simply provide a convenient investment vehicle where there are numerous investors. However, are the unit trusts being established, maintained and administered properly?

    This topic is likely to raise plenty of interest especially now that the ATO has been releasing numerous determinations, draft rulings and taxpayer alerts on this form of investment by SMSFs.

    Advisers must be aware of the rules and planning opportunities that exist when SMSFs invest in unit trusts.

    This event had two leading superannuation lawyers, Daniel Butler FTIA and Chris Ketsakidis FTIA, to discuss the latest developments on this topic including:

    • can an SMSF acquire a 50% or smaller holding in a geared unit trust?
    • what are the significant tips and traps when investing in an ungeared related unit trust
    • is the ATO correct in suggesting that an unpaid present entitlement can readily become a loan and therefore an in-house asset re SMSFR 2008/D1?
    • what are the ATO concerns regarding hybrid unit trusts in Taxpayer Alert 2008/4?
    • is an ungeared unit trust a suitable structure and can it be used as an effective alternative to the new instalment borrowing arrangement in s67(4A)?
    • do we need to ‘look through’ unit trusts that SMSFs invest in to determine whether the trust’s assets are ok?