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
26 Mar 2014
Hotel Grand Chancellor, Hobart
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The national convention program was developed by an expert team to bring a program that is technically relevant and practical, and designed to meet the needs of tax professionals in all industries, at all stages of their career.
This event covered some of the following topics:
- ethics in practice for tax advisers
- Division 7A – Choice of entity and restructuring for SME clients
- tax and financial reporting
- alternative dispute resolution and the Australian Taxation Office
- trusts – State of play
- transfer pricing
- penalty provisions
- business succession planning – Buy/sell investor agreements
- recent cases
- utilising flexible share rights
- establishing residence in the global village.
25 Mar 2014
The Australian Institute of Management SA, Hindmarsh
The 2014 SA bi-monthly tax briefings series is the ideal forum to ensure you remain up-to-date with changing tax legislation. Each session covers key tax developments arising from the previous two months and explores the most pertinent issues in greater detail. The session includes the opportunity for attendees to have their queries answered.
Ongoing Use of Dividend Access Shares Webinar – For those who have them, and those who may want them
18 Mar 2014
Dividend access shares have been used in the past to improve a private company's asset protection and flexibility, as well as for estate planning and succession planning purposes. In the latter regard, their use has allowed corporate value to be earmarked to benefit the next generation as well as incentivising key employees.
The release of Taxpayer Alert TA2012/4 flagged the ATO's interest in their use in particular circumstances and the subsequent release of Tax Determination TD 2013/D5 goes a step further to set out the Commissioner’s view that they should be used sparingly, if at all. For advisors of private and closely held taxpayers, this is not necessarily a satisfactory outcome.
The purpose of this event was to allow practitioners who have used dividend access shares or are considering their use, to understand what the rules of the game are in the current climate.
18 Mar 2014
Perth Concert Hall, Perth
Recent changes to interim assessment and valuations have changed some of the goal posts. At the same time, the Commissioner is stepping up audit and investigatory activities and focusing on the possible application of the anti-avoidance rules. There have also been a number of recent stamp duty cases of particular relevance to practitioners. This event covered all these developments.
13 Mar 2014
This event explored the basis, and limits, of the ATO’s concerns expressed in TA2013/3, including:
- the recent case of Kelly v Commissioner of Taxation  FCAFC 88, where a trust practice structure was held to be ineffective
- the effect of longstanding High Court authorities such as Everett’s and Galland’s case
- practical steps in implementing and managing a trust practice structure which should be taken to avoid the difficulties identified in TA2013/3
- anti-avoidance considerations.
12 Mar 2014
RACV Club, Melbourne
The average age of Australians is increasing and many of us have clients in their 70’s and beyond. Have you ever wondered if a client is ‘of sound mind’? Are you worried about the risks to the client and you if you act on their instructions? What key legal principles apply to determining incapacity and what obligations do you as adviser have when dealing with clients or their financial attorneys?
This event discussed:
- the adviser’s duty to assess capacity
- ways of assessing capacity
- should you always delay acting on client directions if concerned about capacity?
- what to do if you suspect undue influence by 3rd parties
- what can and can’t a financial attorney do?
11 Mar 2014
All new clients will inevitably come with their own history of compliance, whether good or bad. This event looked at how to deal with one of the most common issues advisers face when taking on a new client – Division 7A. From payments and loans to shareholders through to the new rules on inpaid present entitlements, this event provided an introduction to the issues that advisers need to be aware of to ensure their new client is compliant with Division 7A. It also briefly covered other compliance problems the new adviser may face.
03 Mar 2014
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 M & A developments.
27 Feb 2014
Sofitel Sydney Wentworth, Sydney
Despite the downturn in the property market, the everyday activities of property developers, owners and investors continue to raise difficult tax issues. At the same time, property continues to be a focus area of the Australian Taxation Office and State Revenue Office, creating even more headaches.
This event was for residential and commercial property experts and their advisors. The program was developed with an emphasis on the practical application of current legal regulations.
27 Feb 2014
Tattersall's Club Brisbane
There is nothing small or medium about the advice required to be given to SMEs. In fact, getting the details right or wrong when advising SMEs on structures, restructures, use of trusts and Division 7A will make you either a hero or villain.
This event covered the following:
- what you should be taking into account when giving advice on structures
- which option to choose when circumstances dictate a change
- potential to bust-proof a trust
- what you need to know about Division 7A but never hear about
- stamp duty – what you need to know about, but may not
- Part IVA and giving restructure advice.