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FREE Membership Paper of the Month

As part of your membership of The Tax Institute, each month you can download a technical paper for free from our website. Chosen each month by our Tax Policy team for its relevance and currency, this is advertised in the first TaxVine e-newsletter of the month.

Latest paper

Residency – Individuals (and trusts) paper

Past papers

August 2019: Tackling the exercise of the Commissioner’s discretionary powers paper
July 2019: Small business CGT – The good, the bad and the ugly paper
June 2019: 5 SMSF estate matters you must talk to your client about paper
May 2019: Restructuring tricks and traps
April 2019: Fraud and evasion
March 2019: Black economy measures – They don’t affect your clients right…?
February 2019: Trust splitting paper
January 2019: Case update for SMEs paper
December 2018: Issues when dealing with loans and unpaid present entitlements paper
November 2018: Tax update presentation
October 2018: Cross border elements in estate planning paper
September 2018: SMSF & property development - Tips, traps and pitfalls paper
August 2018: Related party loans – Considerations for SMEs paper
July 2018: Death in the new world, post-superannuation reform paper
June 2018: The taxation of cryptocurrencies paper?
May 2018: Superannuation strategies post 1 July 2017 – What do you do now?
April 2018: Small business CGT concessions - Part one: Meeting the basic conditions for relief - Case study with suggested solutions paper
March 2018: Deductibility of employee travel expenses – The ATO’s guidance paper
February 2018: Trusts for children: Passing family wealth to the next generation – Case study & suggested solutions paper
January 2018: Division 7A – Case studies & solutions paper
December 2017: Plenary 2: Trusts - vesting, ruling from the grave, splitting, cloning, umbrella & master trusts & more!
November 2017: GST and stamp duty topical legislative developments
October 2017: Transfer balance cap and CGT relief
September 2017: Bob the Builder – But is He Also a Developer?
August 2017: Superannuation – Current state of affairs post 1 July 2017 paper
July 2017: Tax & family law – Pitfalls & opportunities Part 2: Accounting perspective paper
June 2017: Restructuring rollover vs CGT concessions – And the winner is...paper
May 2017: Employees v contractors paper
April 2017: Super reform advice issues: The contribution implications paper
March 2017: I think (I’m a small business), therefore I am. Know your thresholds!
February 2017: Latest on the superannuation and related tax issues (large funds) paper
January 2017: Division 7A structuring - The contortionist revisited paper
December 2016: Subdivision EA and interposed entities paper
November 2016: Capital v income dichotomy when profit making by sale not as profitable as first thought!
October 2016: The New Tax Incentives For Early Stage Investors
September 2016: Family Business: Now and into the future
August 2016: Division 7A and winding up structures paper
July 2016: Mastering Your Employment Taxes Paper
June 2016: Foreign Resident CGT Withholding
May 2016: Key Australian and international developments for SMEs paper
April 2016: Tax issues for digital business paper
March 2016: Division 7A: Pitfalls and traps paper
February 2016:Trusts & trust accounting - It is not getting any easier paper
January 2016: Division 245: The potential income tax cost of a forgiven debt paper
December 2015: Business (and family office) restructuring pre-death paper
November 2015: Division 7A and winding up structures paper
October 2015:Related party loans paper
September 2015: Employment taxes - Common risk areas and recent updates paper
August 2015: Corporate governance for small companies paper
July 2015: SMSF update and an overview of the new penalty regime paper
June 2015: Exiting your business - Transferring to the next generation paper
May 2015: Tax mistakes - The tax practitioner obligation paper
April 2015: Tax effective extraction of retained earnings from “dormant” private companies: Case studies paper
March 2015: ATO reinvention & managing disputes post independent review paper
February 2015: Structuring and restructuring family businesses case studies paper
December 2014: GST for SMEs paper
November 2014: Part IVA and private business advisers paper
October 2014: Division 7A – Putting your hands in the till without getting your fingers burnt paper
September 2014: Payment of dividends from a private company paper
August 2014: Small business CGT concessions paper
July 2014: Lessons from experience - Business entity structuring paper
June 2014: Capital v revenue in unusual circumstances paper
May 2014:Borrowing arrangements and SMSFs paper
April 2014: What you need to know about Division 7A paper
March 2014: Difficult practical property tax issues or 25 things I hate about property tax! paper
February 2014: Don't be too casual about your contractors paper
December 2013 - January 2014:Cloud computing - Understanding the tax implications paper
November 2013:Corrections and adjustments under the self-assessment regime paper
October 2013: Families and business in transition paper
September 2013: Tax in tough times paper
August 2013: Trust reforms paper
July 2013: SME risk differentiation framework
June 2013: Offshoring or exporting - The ATO's approach to your cross-border transactions with related parties

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