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Seminar materials

Browse Past Events

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.

  • 2021 Local Tax Club – How taxpayers can discharge their burden of proof (Melbourne)

    28 Oct 2021 | Leonda by the Yarra | VIC

    This session provided a roadmap to limiting factual issues disputed by the Commissioner in audits, reviews, litigation and other processes (e.g. PBRs) both before and after engagement with the Commissioner. The Full Federal Court decision of Steward J Greenwood J agreeing and Logan J concurring with additional reasons) in Commissioner of Taxation v Cassaniti [2018] FCAFC 212 (Cassaniti) notably clarifies the law in relation to what is necessary for a taxpayer to discharge their burden of proof on review in a Tribunal or Court. The practical effect of this clarification may be that taxpayers are more likely to succeed in meeting their burden of proof on review.

    For corporations, both large and small, the decision highlights the operation of s 1305 of the Corporations Act 2001 (Cth) (Corporations Act) which may have the effect of practically discharging the burden of proving underlying facts if the matters are recorded in the financial records [1] of a company. This should have the effect of making the process on review quicker, more certain and consequently cheaper for litigants. For individuals and SMEs, the commentary on what is necessary to meet the burden of proof will assisting them in preparing matters so as to discharge their burden of proof where record keeping was not flawless (for example, in SMEs, trust and intra-family dealings). For larger taxpayers, there is also an opportunity to utilise elements of the decision to reduce the scope of dispute as to material facts which could also have the effect of greatly reducing the cost and duration of disputed facts in Court.

  • The Tax Summit

    18 Oct 2021 | MCED, Melbourne & Online | National

    The Tax Summit tapped into the pulse of the tax profession, putting you at the heart of the inspiration, vision and excellence defining our professional future.

    Keynote speakers delved into issues brought up by COVID-19, going beyond the technical. From understanding client needs in a digital world, to insights on the rapid evolution of new technologies, through to making space for collaboration, adaptability and wellness, learn how to think for a redesigned professional environment.

  • 2021 National Superannuation Conference

    07 Oct 2021 | Online | National

    This event brought together regulators and leading practitioners from the legal,accounting, audit and financial advisory services fields of the superannuation industry for two full days to discuss tax and related challenges and the opportunities that these will bring. Speakers have been chosen because they are leading superannuation and tax experts with the essential blend of knowledge and experience in the practical application of the laws. A mixture of plenary sessions and two streams of breakout sessions were offered.

  • 2021 Death... & Taxes Conference

    16 Sep 2021 | Hilton Brisbane, Brisbane | National

    This event had industry experts share their expertise on an amazing line-up of topics, including about the administration process for an estate of a person who operated a business during their lifetime, navigation of division 6 in an estate context, administering an SMSF on death, a dive into the re-emerging provisions of 99B and 100A, as well as a session dedicated to actual stories from the trenches and a special virtual case study streamed live from the US on the treatment of US assets and how residency issues impact US estate taxes. The presentations were all designed to include both practical and technical elements, so as to ensure that all delegates receive significant takeaway value.

  • 2021 National Transfer Pricing Conference

    09 Sep 2021 | Online | National

    This event covered the following:

    • Hearing from the ATO in relation to the development and execution of the ATO’s transfer pricing strategy, the role of the Economist Practice and the draft PCG on intangibles
    • A panel discussion involving legal and accounting specialists involved in transfer pricing cases
    • Looking at the latest international developments in relation to the OECD/G20’s work on Pillar 1 and Pillar 2 and future trends in tax transparency and what it means for MNE groups
    • Rethinking past approaches in relation to transfer pricing dispute resolution and dealing with financial transactions
    • Practical insights from corporate Australia in dealing with the ATO’s justified trust program and the evolving nature of the in-house transfer pricing function
    • Technical sessions addressing characterisation issues in a transfer pricing context, the intersection of transfer pricing and Part IVA, customs duty and transfer pricing and the ever-expanding definition of a SGE.

  • 2021 Trust Intensive Series

    08 Sep 2021 | Online | National

    Trusts are commonly used entity structures in Australia, providing trustees with flexibility when dealing with the distribution of profits. However, the administration of trusts under trust law and for income tax purposes is complex and requires trustees and their advisers to be alert to the various issues that can arise during the life of a trust so that appropriate planning can be undertaken, and issues can be managed.

    This event focused on topics relevant for understanding and managing a trust during its lifecycle and highlighting some recent “hot topics” including, dealing with trust distributions, residency, and state taxes.

  • 2021 Local Tax Club – Discretionary Trusts (Brisbane)

    25 Aug 2021 | Tattersall's Club, Brisbane | QLD

    Australians love trusts! But some pretty ugly things can happen with trusts, when trustees make controversial decisions. This scenario, presented by David W Mark QC, works through the history of a dispute between a mythical family, and their property-rich discretionary trust. Who wins, when the chips are down? Is it the Tax Office?

    • What happens if the trustee makes a mistake in sending income to someone?
    • Can a trustee exclude someone from being a beneficiary? Is there any come-back on that?
    • What can the beneficiaries do to get mistakes fixed?
    • What is the difference between the trust deeds modelled on the Ramsden case, and the BRK (Bris) case?
    • How do you extract information from the trustees, to find out what they have done?
    • What can go wrong with trust administration?

  • 2021 Local Tax Club Series – Small Business CGT – Are My Assets Active? (Sydney)

    19 Aug 2021 | Online | NSW

    The concept of an “active asset” is fundamental to the application of the small business CGT concessions. Recent cases have created confusion amongst advisers and their clients in this supposedly “basic” area. This seminar sought to clarify some of the uncertainty and covered the following issues:

    • What is an active asset? (i.e. analysis of section 152-40 of the ITAA 1997)
    • Analysis of recent cases, guidelines and rulings (e.g. FCT v Eichmann [2019] FCA 2155 and SWPD and FCT [2020] AATA 555)
    • Review of recent amendments to the definition of active asset (e.g. “new” active asset test for shares or interests in trusts)
    • Practical case studies.

  • 2021 Local Tax Club Series – NAIL and NALE = NASTY (Melbourne)

    19 Aug 2021 | Leonda by the Yarra & Online | VIC

    This session will cover:

    • The latest ATO material on NALI and NALE (LCR 2019/D3 is due in final form soon)
    • How the NALI provisions apply to a loss, outgoing or expense that is lower than arm's length
    • General versus specific expenses and what income is taxed
    • When the services provided in an individual versus a trustee capacity and why does it matter?
    • Plus much more...

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