Seminar and Convention papers from all Taxation Institute events are available online to be downloaded in PDF format.
Seminar papers and presentations
The Tax Institute runs over 300 CPP seminars a year and the majority of our speakers dedicate considerable time and effort in preparing and writing papers and presentations. All papers and powerpoint presentations provided by the speakers from our seminars are available through the website individually or through a Tax Knowledge eXchange subscription.
Finding a paper or presentation
To find a paper you can either scroll through the list at the bottom of this page or use the right hand side Paper Search to refine your search criteria. Enter Keyword, State of Event and Date Range. For a more detailed search use our Advanced Search facility
28 Nov 2013
Leonda by the Yarra, Melbourne
- This is the second of a two-part series focussing on superannuation. This session focussed on understanding pension strategies, a topic that has become crucial for any adviser with aging clients who wish to optimise their pension payments and pave the way to smarter superannuation succession planning.
26 Nov 2013
Australian Institute of Management, Adelaide
- The 2013 Bi-Monthly Tax Briefing Series keeps you are kept up-to-date with our ever changing tax legislation. Each session covers key tax developments arising from the previous two months and tackles in detail the most pertinent issues.
22 Nov 2013
Stamford Plaza, Adelaide
- This Superannuation Day delved into the often complex world of SMSFs and superannuation in general.This year the program covered the various changes that have happened in recent times and looks at the potential changes to strategic thinking because of these. It also takes the time to review some well established law and principles, which are often the cause of review or confusion, to confirm current thinking and practical application.
- Topics covered include:
- super changes – what’s new and what’s the impact?
- superannuation guarantee – what you need to know
- insurance in SMSFs – the changes and practical implications
- relationship breakdowns – SMSF super splitting
- stamp duty implications of common SMSF transactions
- practical SMSF administration
- acquiring assets from related parties – case study.
20 Nov 2013
- Given the aging population and rapidly growing pool of wealth in superannuation, you now find you are being asked to assist your clients to build their superannuation to sufficient levels to sustain them throughout their retirement. This session covered various strategies to migrate the existing wealth of your client to superannuation in the most tax effective manner, with a focus on real property assets and SMSFs.
07 Nov 2013
Sheraton, Noosa Resort and Spa
- Materials are currently being loaded for this seminar
- The theme of this year's Intensive - Small Business Concessions, Part IVA & Trusts: Where are we now? – focused on three of the most important practical issues for tax advisers to the SME and family business sector.
- Sessions covered:
- the key areas in relation to the small business CGT concessions (including liabilities, dividend access shares, “earnouts”, incorporation of partnerships and valuation of CGT assets)
- the new anti-avoidance provisions in Part IVA of the ITAA36 (including the suggestion the amendments reflect a change in policy, assessing “alternative postulates”, the importance of the “dominant purpose” test, and the possible application of new rules to structuring to obtain the benefit of the small business CGT concessions)
- the ATO’s expectations of professionals in dealing with the multitude of reforms, in particular, the new Part IVA
- the issues in relation to the interplay of trust provisions in Div 6 of the ITAA36, the deemed dividend rules in Div 7A, and the recent amendments to Divs 115 and 207 of the ITAA97
- the future of trust taxation – where is the government’s reform program going?
30 Oct 2013
RACV Club, Melbourne
- As the ‘baby boomer’ generation looks towards retirement and beyond, more and more clients are seeking advice on when and how to pass their businesses and personal wealth to the next generation. As advisers, it is critical to understand the most effective ways to achieve this from a tax, asset protection and commercial perspective. This seminar included a variety of speakers presenting on a range of estate and succession planning topics affecting individuals, companies, trusts and superannuation funds. The topics will be both from the perspective of what will happen on death and also what steps should be taken pre-death to give effect to your client’s objectives.
- Topics covered included:
- ways to offer Estate Planning Services
- divorce, ageing and death – what happens when one spouse dies?
- tools for tax effective pre death structuring and succession planning.
29 Oct 2013
- Cleaning up structures and winding up companies to extract profits is an important part of
maintaining and updating a group structure. This practical session was aimed at tax practitioners
who act for corporate or family groups and combines the liquidator’s perspective with that of
an experienced tax practitioner and focused on the formal and legal processes of a member’s
voluntary liquidation together with tax planning strategies.
24 Oct 2013
Leonda by the Yarra, Melbourne
- This seminar focused on how superannuation can be used as a tool for succession planning and incapacity, a topic that many self-managed superannuation fund (‘SMSF’) trustees may not have considered in detail. In particular it covered:
- the importance of family dynamics in trustee-member combinations
- appropriate trustee structures – including advantages of a corporate trustee
- reversionary pensions, binding nominations and ‘hard wired’ deeds as tools to achieve succession planning
- planning for incapacity of an SMSF member.
23 Oct 2013
Doltone House, Sydney
- Are you across all the key technical issues associated with the critical Corporate Tax developments in the last year? This full day seminar was designed for tax people working in a corporate environment and covers not just the main income tax developments but also some broader issues.
- Topics include:
- tax base erosion and the likely measures to be introduced going forward
- the practical implications of the changes in the transfer pricing area
- the new Part IVA
- an update on tax issues associated with capital management
- the taxation of foreign exchange gains and losses
- the most recent developments in the Consolidation Regime
- an update on Salary Packaging
- what is happening in the State taxes area
- current GST issues for corporates.
17 Oct 2013
Hotel Grand Chancellor, Launceston
- The 2013 Tasmanian State Convention this year had a common theme on risk management – including how to avoid the pitfalls of Div 7A, common mistakes with the small business CGT concessions and David Williams insights on making sure you don’t accidently get caught up in tax fraud, to name a few. The keynote speaker was the Inspector-General of Taxation, who spoke on the number of successes he has had in keeping the ATO “honest”.
- The convention included the following presentations:
- trusts workshop: second generation control issues
- key note address: observations on tax administration in Australia
- tax policy update
- Div 7A: one step forward - how many backwards?
- a review of major tax developments in 2013
- being involved in tax fraud can land you in jail - never a participant nor a helper be
- small business CGT concessions - Keeping out of harms way
- tax and social networking
- superannuation: Actuarial insights into exempt current pension income and longevity
- trust amendments after Clark
- tax issues in business succession planning - industry update