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.
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.
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
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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.
07 Aug 2014
RACV Club, Melbourne
“And we’ll build the roads of the 21st century because I hope to be an infrastructure Prime Minister who puts bulldozers on the ground and cranes into our skies” (Tony Abbott, 2013).
With so much riding on privatisation, the tax issues it generates have never been more topical. At this event leading experts from the areas of tax, government and investment covered:
- financing and tax incentives available for infrastructure investment
- the key tax issues in privatisation and infrastructure
- the privatisation/infrastructure cases in review
- what investors such as super funds are looking for.
06 Aug 2014
Swissotel Sydney, Sydney
The ageing population continues to fuel client demand for good practical advice in the area of estate and business succession planning. In this our 11th annual Estate and business succession planning event continued with the same winning formula of excellent topic selection together with an expert panel of presenters who are prominent leaders in their field.
Our presenters this year discussed some of the most topical and important areas of estate and business succession planning including:
- superannuation and estate planning
- common mistakes when making binding death benefit nominations
- practical impacts of family provision claims
- leaving offshore assets to the next generation
- what the incoming executor has to look forward to from a tax perspective.
30 Jul 2014
Williams Rd North, Toorak
Taxpayers can literally save millions of dollars in tax by applying the small business CGT concessions. However, the concessions are extremely complex and one mistake can mean missing out altogether.
This event alerted participants to the danger areas, identifed planning opportunities and provided practical strategies for obtaining the most out of the concessions. Some of the more difficult issues were examined and the ATO provided commentary.