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.
18 Feb 2015
Surfers Paradise Marriott Resort & Spa
The recommendations of the Murray Inquiry may significantly impact the Australian financial services industry. The tax and non-tax impacts of the Murray Inquiry was a focus of this event. Additionally, the Australian tax landscape for financial services continues to evolve, influenced by the ongoing international developments of BEPS, FATCA and GATCA and by developments closer to home, including the ATO’s changing approach to the resolution of industry issues.
This event was wide-ranging, covering numerous tax issues of relevance to our industry, including infrastructure, TOFA, nominees and custodians, Part IVA, transfer pricing and thin capitalisation, among others.
03 Feb 2015
National Australia Bank, Sydney
This topic considers how professional practices should be structured and is primarily aimed at accounting practices. Practitioners can now choose from an array of business structures. For practitioners already operating within an existing structure, the issue is how to move to another structure without incurring significant transaction costs. The ATO has always been interested in such structures and this session will also cover the recent Taxpayer Alert, TA 2013/3 : Purported alienation of income through discretionary trust partner.
This event covered the following:
- minimisation of income tax
- minimisation of tax on capital gains
- asset protection
- cost of establishing and maintaining the structure
- admission and exit of equity participants
- how control is exercised
- other practical considerations e.g. rules under which the practice will operate CPA or the ICAA.
28 Nov 2014
City West Receptions,
It is several years now since Bamford, the ATO’s changed views on UPEs, and trust streaming legislation caused a splash in the tax advice industry. This ‘not-to-be-missed’ event brought together three trusts experts to revisit some of those changes a few years on – what have we learnt, what are the continuing and emerging issues and what are the ATO’s current hot spots?
26 Nov 2014
Oaks on Collins, Melbourne
The recently enacted changes to thin capitalisation, foreign dividends and the foreign residents CGT regime are part of the Government’s ongoing response to Base Erosion and Profit Shifting by multinationals. This event went through the new law, examined strategies responding to the new rules including the implications of de-gearing the Australian operations and considered the likely practical implications.
25 Nov 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.
21 Nov 2014
Harry Lakis represented the successful Applicant in the recent residency case of Dempsey v Commissioner for Taxation  AATA 335. This case is widely considered to have reset the approach for analysis of residency in Australia, when a Presidential bench of the Administrative Appeals Tribunal upheld the statutory test as construed by the High Court in 1946, and in doing so rejected the adherence to checklists as had evolved in both the Commissioner’s practice, and some recent Tribunal decisions.
Is “continuity of association” a relevant test? Can the taxpayer have a house in Australia? What if they ticked the wrong box on their customs entry card? What were identified as the relevant factors now? In the words of the Tribunal: Harry discussed the paramount “principles” as prescribed in the law, and compare this to its "application” by Tribunals.
21 Nov 2014
Stamford Plaza, Adelaide
This event focused on several key areas faced by the SME and family business market including family:
- succession planning
- moving business offshore
- Division 7A – Change is on the horizon
- Division 7A – Don’t get Caught with deemed payments
- loans or debt forgiveness and valuations for tax matters – Two perspectives when preparing valuations for family businesses.
20 Nov 2014
Leonda by the Yarra, Hawthorn
This event discussed the role of buy/sell agreements in business succession planning, their importance for both new and existing businesses and the various means by which the agreements are structured. Also discussed the taxation implications of the agreements, the issues to be aware of and how to best plan for those contingencies.
19 Nov 2014
The Tax Institute, Sydney
Bitcoin continues to be a rapidly growing global phenomenon. Some estimates put the number of Australian Bitcoin users as high as 500,000. Although it is a relatively new concept, Bitcoin (along with other digital currencies) is changing the way that businesses and individuals transact in the global economy, both online and in the real world. Bitcoin is being used to facilitate electronic commerce, foreign exchange and international remittances in ways not previously possible. But what exactly is Bitcoin, how does it work, and what are the tax implications?
This event clearly explained the key aspects of the technology and the implications for businesses and individuals in Australia. Also covered was the ATO position in the recently released Bitcoin guidance and draft rulings.
19 Nov 2014
RACV Club, Melbourne
This event considered the following:
- the decisions in McIntosh v McIntosh QSC 99 and Hitchcock v Pratt NSWSC 1508
- fiduciary duties of trustees and directors of corporate trustees
- beneficiary rights in trusts and fiduciary duties in conflict
- structuring to protect assets from personal rights and the role for and of independent persons
- the relevance of the provision of support in the past of the object of a discretionary trust.