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hamper
 

Thank you for being a member of The Tax Institute.

As a token of our appreciation, we've put together a tax content Holiday Hamper as our gift to you!

This year’s hamper is packed with thought leadership giving you a curated mix of standout sessions from our key events and high-quality journal articles that look ahead to the future of the profession. Covering everything from AI to property, Payday Super and trusts, it’s your go-to bundle for fresh insights and forward-thinking perspectives.

Don't forget, these resources count toward your CPD, so log your CPD hours in your Member Portal to keep your records up to date. All up, there's a total of 6 CPD hours when you watch or read the entire hamper, as each resource equals 1 CPD hour.

So, it's time to reflect on the year’s best insights and take a peek at which sessions made our 2025 Tax Holiday Hamper! 

We hope you've enjoyed the past year as a member and wish you a happy holiday!

 
 
 

The application of the tax law to trusts is notoriously complex. In recent years, the Commissioner has frequently invoked general and specific anti-avoidance regimes to challenge trust arrangements and distributions that were previously considered low risk.

This article analyses Pt IVA, s 100A and s 45B of the Income Tax Assessment Act 1936 (Cth), through the lens of key recent decisions in Minerva, Guardian, Ierna, Collie, Grant, and Merchant. These decisions reinforce the paramount importance of robust evidence to discharge the taxpayer’s burden of proof around tax benefit and dominant purpose, particularly when taxpayers are pursuing legitimate commercial objectives.

As the Commissioner continues to explore the boundaries of anti-avoidance rules, advisers and taxpayers will need a thorough understanding of the evolving jurisprudence to effectively navigate the intricate landscape of trust taxation.

 
 
 

In this session, Liz delivered a critical update on superannuation, focusing on the introduction of payday super. She explained the legislative proposals behind more frequent superannuation guarantee payments, clarify what payday super means for employers and stakeholders and outline rollout timelines and compliance requirements.

Liz also covered recent key changes in the SMSF industry, highlighting their impact on trustees and their advisors. Attendees will gain clear insights and practical guidance on compliance obligations and the latest SMSF regulatory developments.

 
 
 
 
 

AI is now an integral part of professional practice, but using it effectively in estate work requires more than a subscription to a public model.

This session draws on practical systems and workflows implemented in my own firm to show how AI can transform estate practice while maintaining professional and ethical standards.

This session covered:

  • How to build your own Retrieval Augmented Generation system that consistently produces work above the level of base models and eliminates hallucinations. 
  • How I used AI to complete four years of bookkeeping for 30 entities in just three weeks. 
  • Managing privacy, privilege, and “shadow AI” use in your firm to ensure compliance while fostering safe innovation. 
  • Why AI can reduce costs for clients, expand demand for legal services, and simultaneously increase the need for skilled junior staff; and 
  • How to teach your staff to use AI effectively and why “play” is an important element to incorporate into firm culture. 

Attendees gained practical, tested strategies to implement AI in their own estate practice, improving productivity, compliance, and client service.

 
 
 

While the use of trusts in private groups is pervasive,

there are numerous complexities. Certain antiavoidance

provisions have recently been given new life.

 

This session provided practical insights into dealing

with these complexities. Specifically, the session covered:

  •  A brief overview of taxing discretionary trusts, unit trusts, so-called ‘hybrid trusts’ and public tradingtrusts
  • The current ATO approach in applying specific antiavoidance provisions (such as s99B and s100A) as well as some practical examples
  • The impact of the FCC decision in Bendel
  • The potential application of the new debt deduction creation rules to closely held trusts; and 
  • Recent tax cases involving trusts.
 
 
 

This session looks at the future of property in Australia.

 
 
 

The Tax Institute’s Tax Policy and Advocacy (TPA) team continues to focus on educating, and advocating with and on behalf of, our members.

The session covered:

  • The latest advocacy activities of the TPA team and The Tax Institute’s National Technical committees 
  • Key advocacy matters affecting our members; and
  • The progress of key announced but unenacted measures (ABUMs).
 
 

 

See you in 2026!