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 CPD 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.
26 Nov 2014
Oaks on Collins, Melbourne
The recently enacted changes to thin capitalisation, foreign dividends and the foreign residents CGT regime are part of the Government’s ongoing response to Base Erosion and Profit Shifting by multinationals. This event went through the new law, examined strategies responding to the new rules including the implications of de-gearing the Australian operations and considered the likely practical implications.
21 Nov 2014
Harry Lakis represented the successful Applicant in the recent residency case of Dempsey v Commissioner for Taxation  AATA 335. This case is widely considered to have reset the approach for analysis of residency in Australia, when a Presidential bench of the Administrative Appeals Tribunal upheld the statutory test as construed by the High Court in 1946, and in doing so rejected the adherence to checklists as had evolved in both the Commissioner’s practice, and some recent Tribunal decisions.
Is “continuity of association” a relevant test? Can the taxpayer have a house in Australia? What if they ticked the wrong box on their customs entry card? What were identified as the relevant factors now? In the words of the Tribunal: Harry discussed the paramount “principles” as prescribed in the law, and compare this to its "application” by Tribunals.
21 Nov 2014
Stamford Plaza, Adelaide
This event focused on several key areas faced by the SME and family business market including family:
- succession planning
- moving business offshore
- Division 7A – Change is on the horizon
- Division 7A – Don’t get Caught with deemed payments
- loans or debt forgiveness and valuations for tax matters – Two perspectives when preparing valuations for family businesses.
19 Nov 2014
RACV Club, Melbourne
This event considered the following:
- the decisions in McIntosh v McIntosh QSC 99 and Hitchcock v Pratt NSWSC 1508
- fiduciary duties of trustees and directors of corporate trustees
- beneficiary rights in trusts and fiduciary duties in conflict
- structuring to protect assets from personal rights and the role for and of independent persons
- the relevance of the provision of support in the past of the object of a discretionary trust.
18 Nov 2014
Plaistowe Mews, West Perth
As Australia’s population has continued to age, the market for good estate planning and succession advice has grown with it. This event provided practitioners with an opportunity to refine their skills and learn about current issues and recent developments in this area.
12 Nov 2014
It is inevitable that a number of your good clients will undergo a marriage breakdown. It is essential to be aware of the specific tax issues that a breakdown can create.
This session addressed the important tax issues that practitioners should be aware of where clients are involved in a divorce or other relationship breakdown.
11 Nov 2014
RACV Club, Melbourne
This event brought together experts from the field to present on and discuss the following topics:
- family business succession: beware the sleeping giant
- achieving a successful SMSF succession plan
- testamentary freedom? Claims against the estate
- what the incoming executor has to look forward to from a tax perspective.
05 Nov 2014
Recent court and tribunal decisions are affecting the way your clients use the superannuation system. This event looked at the danger areas highlighted in these decisions and how to avoid them. Superannuation is a technical area and your best defence is good planning.
05 Nov 2014
City West Receptions, West Perth
The GST affects all aspects of a SME’s operations, transaction by transaction. In the vast majority of cases, the GST will have a straightforward and neutral effect for businesses. The GST collected from customers will be remitted to the ATO and the GST paid to suppliers will be claimed as input tax credits. However, in a minority of cases, the GST can be complex and a significant cost if not managed proactively.
This event provided attendees with the tools needed to first identify potential problems and then manage these towards a solution. This included straightforward practical tips which can save both SMEs and their advisors significant costs and stress in this specialist area.
03 Nov 2014
Greenwoods & Freehills, Melbourne
The 2014 Young Tax Professionals Series features 6 sessions designed to cover a range of topics and recent developments. This series will be delivered by highly reputed practitioners offering a unique opportunity to all delegates.
This event covered the tax litigation process.