Seminar materials

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.

  • 2015 Financial Services Taxation Conference

    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.

  • Structuring Professional Practices - ATO Guide and Other Recent Developments

    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
    • funding
    • 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.

  • Trusts - Current Issues and Hot Topics

    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?

  • Thin Capitalisation and Cross Border Financing - Changes Enacted

    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.

  • November Bi-Monthly Tax Briefing

    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.

  • Resides in Australia - The Reboot in Dempsey v Commissioner for Taxation Webinar

    21 Nov 2014

    Harry Lakis represented the successful Applicant in the recent residency case of Dempsey v Commissioner for Taxation [2014] 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.

  • Family Tax Planning for SMEs

    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.

  • Buy/Sell Agreements Revisted

    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.

  • Bitcoin

    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.

  • Fiduciary Duties and Personal Rights in Trusts and Property in Conflict

    19 Nov 2014
    RACV Club, Melbourne

    This event considered the following:

    • the decisions in McIntosh v McIntosh[2014] QSC 99 and Hitchcock v Pratt[2010] 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.