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.
24 Sep 2014
Queen Street, Brisbane
Now that the dust has settled on Taxpayer Alert TA 2013/3, it is time to take stock and look in the mirror. Unless you practise in your own name, then the Taxpayer Alert is the catalyst to review your practice structure, as well as any service entity arrangements. This must be done prior to the announced and keenly expected ATO audit activity.
As the Commissioner gets more active in the audit and enforcement area, it remains important for professionals to be aware of the impact of a sec 264 notice on their practice and on their clients. Complying with a notice is a time consuming and extensive exercise – but the damage can be minimised if you know what to look for!
If the worst happens, you need to look to your defences. Does your PI policy really protect you? These and a myriad of other hot issues in professional practice were covered in this event.
11 Sep 2014
InterContinental Sanctuary Cove Resort, Gold Coast
The 2014 Convention once again showcased an impressive line-up of local and interstate speakers. The program was comprehensive, covering Div 7A, payroll tax, corporate reconstructions, small business CGT concessions, superannuation and dispute resolution, just to name a few. By popular demand this year’s program also included a speed update as well as a panel session addressing hot topics concerning trusts.
09 Sep 2014
City West Receptions, West Perth
Once you’ve been notified of the outcome of an audit, what happens next? Do you have a plan for dealing with any amended assessments arising from an audit? What issues should you consider if your client or your business elects to object against an amended assessment? If the ATO disallows an objection, should you dispute the objection decision before the Administrative Appeals Tribunal (AAT) or the Federal Court of Australia, or would Alternative Dispute Resolution be more appropriate?
This event provided an overview of the lifecycle of an ATO dispute from the issue of an amended assessment through to litigation and, or settlement:
- disputing the Commissioner’s assessment or amended assessment
- taking the matter to the AAT and proving your case
- settling the matter by way of alternative dispute resolution.
04 Sep 2014
Sydney Harbour Marriot Hotel
This event is currently being uploaded, when all materials are uploaded this message will be removed.
The Tax Institute’s annual National GST Intensive is the pre-eminent national conference for GST specialists. This event is relevant to all those interested in GST. It was designed to cover topical areas as well as revisit some of the basic building blocks of GST.
This event had a popular mix of plenary and workshop sessions delivered by a selection of expert presenters, covering topics including the latest issues arising in the areas of real property, wealth management, administration, compliance and dealing with the ATO.
28 Aug 2014
Pullman Resort Bunker Bay
This event had a distinct SME focus, with a strong emphasis on trusts and estate planning. There were plenary sessions on the CGT small business concessions, the objection process as well as sessions on Part IVA and consolidation for SMEs.
There was also a pre-convention workshop that covered estate planning and superannuation. This workshop provided delegates with a unique opportunity to tackle some practical issues in the area and hear directly from two technical leaders in their field.
27 Aug 2014
There are a number of potential employment issues (for tax purposes) which can arise no matter the size of a business.
This event considered these issues in terms of the various business forms i.e. sole trader, general partnership, discretionary trust, unit trust and corporation. Using case studies the discussion will centre on the potential employment issues that arise along with the recommended advice relevant to each specific scenario.
21 Aug 2014
George Street, Sydney
The Australian Taxation Office is urging all taxpayers with offshore assets to come clean and declare their overseas interests ahead of a global crackdown. Unfortunately the details in respect of the project are unclear and as a result many taxpayers are confused as to what this means and fearful of coming forward.
The following issues were considered:
- how does the Tax Office regard the taxpayer? In some cases ordinary taxpayers are dealing with legacy issues (e.g. parent disclosed to their children before they died that there was an account that existed overseas) v the taxpayer who deliberately evaded tax and has decided to have a clear conscience. Will the penalties be different?
- how long does it take to get a resolution?
- will the Tax Office only seek to collect the tax for the last 4 years or will it go to the principal sum? Does the fact the monies were held in an offshore accumulation trust mean the 4 year rule has no application?
- what is the go forward position of the taxpayer?
20 Aug 2014
RACV Club, Melbourne
Increasingly, clients are holding assets in multiple jurisdictions. This may be driven by a number of factors, such as taxation (direct and inheritance), forced heirship or testators family maintenance legislation and asset protection concerns, including liability under family law and bankruptcy legislation. It sometimes also is driven by the need to spread wealth between countries, thereby assisting with sovereign risk and currency risk.
Estate planning for some wealthy Australians may involve them becoming a non-resident of Australia for tax purposes. Conversely, estate planning for residents of countries with inheritance tax (e.g. the UK) may involve those residents first becoming temporary tax residents of Australia, and eventually adopting a domicile of choice in Australia. This may not require them to renounce citizenship of their country (e.g. the UK), unlike perhaps, the US.
This event covered:
- pre-planning – Income & inheritance tax issues for incoming residents, outgoing residents & outgoing investors
- use of companies & trusts in low tax jurisdictions
- recent legislative developments in UK and elsewhere, and recent cases.
14 Aug 2014
Park Hyatt, Melbourne
This event is currently having materials uploaded, this message will be removed when all materials are uploaded.
This event brought together regulators and leading practitioners from the legal, accounting, audit and financial advisory services fields of the superannuation industry for two full days to discuss tax and other challenges, and opportunities that exist within the ever-changing superannuation operating environment.
Speakers were chosen because they are leading superannuation and tax experts, with the essential blend of knowledge and experience in the practical application of the laws.
Uniquely, this conference was designed for tax professionals from both the large fund and SMSF sectors. A mixture of plenary sessions and two streams of breakout sessions were offered.
12 Aug 2014
The Tax Institute, Sydney
Client matters with an overseas element are becoming more commonplace as the global economy extends and the world becomes smaller. In providing advice and representation today, the trusts and estates solicitor needs to be able to advise regarding both wills prepared overseas that purport to deal with Australian assets, and in relation to the preparation and administration of Australian wills that deal with assets in other jurisdictions.
This event covered:
- wills made elsewhere for use here
- wills made here for use elsewhere
- recognition, including jurisdiction questions.