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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.

  • Business Structures Part 5: Family trust elections

    10 Jul 2020 | Online | WA

    The trust loss provisions contained in Schedule 2F of the 1936 Tax Act as they relate to family trust elections are extremely complex and there are harsh consequences for entities and their directors in making distributions outside the family group. This part looked at:

    • when may a family trust election (FTE) or an interposed entity election (IEE) need to be made?
    • what are distributions?
    • who is part of the ‘family group’?
    • who is liable to pay family trust distribution Tax?
    • varying test individuals and revoking FTEs and IEEs
    • passing control of trusts on death and dealing with FTE issues.

  • Regional Tax Masterclass Part 3: The only constant is change...Restructuring

    06 Jul 2020 | Online | National

    Three years further on and the twins wish to acquire another property so they can have a controlling interest in a property each. So, they seek your help to restructure the ownership of the farm taking into account they may need finance assistance from family members.

    Three years later, both Tom and Danny have settled down in long-term relationships. Their farming business has been quite successful in spite of the drought but given the change in their personal situation the shared house is no longer practical plus they would like to expand their operations.

    They have agreed that Tom will remain in the current home and Danny will look at moving into the house on the new property they would like to acquire. Further, Danny intends to finance the new property by selling down to 20% of Tom’s farm and Tom will take 20% of Danny’s new farm.

    To finance the purchase, Dad has offered to help and wants to consider how he may do this. He has money in super, which is currently invested in ASX listed shares, but is conscious of helping each son equally.

    Eve has moved home since finishing her degree and has been working on Mum and Dad’s farm. She received her inheritance under the testamentary trust 12 months earlier and has left it to one side until she decides what to do with it. The twins have also started discussions with her regarding buying into their farms, but she knows Mum and Dad are getting older and really need her help.

    Billy has no interest in farming and now works with Rosie in her coffee shop. He knows he still 12 months away from receiving his inheritance and hopes to be a small business owner.

  • Business Structures Part 4: The broke trustee

    03 Jul 2020 | Online | WA

    Australians love trading through trusts. In a tough trading environment, we will be seeing trust insolvencies. In this session David talked about some of the peculiarities of broke trusts, including:

    • is the broke trustee automatically sacked?
    • if not, should the trustee be sacked and replaced?
    • how does the trustee get refunded amounts it owes or has paid to creditors?
    • what if the trustee also traded personally, or as trustee of another trust?
    • getting the liquidator or bankruptcy trustee paid, and whether there is GST on remuneration
    • other ways in which the ATO and SRO might get a jump on other creditors.

  • Regional Tax Masterclass Part 2: Is it really business as usual? Tax planning issues

    29 Jun 2020 | Online | National

    Two years later, and both the farming operations and the new coffee shop have been successful, even though there hasn’t been much rain in the last few months.

    Two years in, and the coffee shop has survived and turned its first profit. Rosie comes to you for some tax planning assistance.

    Tom and Danny have also been going well with the guidance of Mum and Dad. They have made profits the last two years and see further help on their tax planning. Unfortunately, the area has had limited rain in the past 4 months, and it is predicted this may continue for some time.

  • Business Structures Part 3: Div 7A - Everything old is new again

    26 Jun 2020 | Online | WA

    Although Division 7A has been around for over 22 years, views on its operation are still evolving. Areas of current focus include the treatment of UPEs, loan assignments, capitalisation of unit trusts and the application of the interposed entity rules. These focus areas may give rise to key risks and issues for common transactions. This session outlined some of those issues and provide practical insights in to both the advantages and disadvantages of Division 7A for common transactions. This part also considered the management of Division 7A obligations in the context of COVID-19.

  • 2020 Death… and Taxes Part 5: Passing of a Life Tenant

    25 Jun 2020 | Online | QLD

    Establishing a life interest in a deceased estate was once a popular estate planning strategy. With the increase in blended families and different competing interests for capital and income, life estates are again topical. This webinar explored the following aspects of life interests:

    • asset protection
    • choice of trustee
    • renouncing a life interest
    • competing interests of income and capital beneficiaries
    • family trust elections
    • death of the life tenant and vesting of the trust.

  • 2020 Private Business Online Series Part 1: Technology, tax, and the transformation of the profession

    24 Jun 2020 | Online | National

    During the COVID-19 crisis and the adoption of widespread work-from-home arrangements, it has become apparent just how heavily dependent we are on technology, and what a vital tool it is for any business or tax practice. In this session, Alan led us down the path of technology developments, from basic pebbles through to Artificial Intelligence, including:

    • the rise of ‘clever’ tax tools with in-built additional capabilities that go beyond form-fillers
    • data analytics capability of tax solutions
    • the use of technology to leverage tax data
    • eInvoicing and capturing tax data at the source (POS)
    • the evolution of indirect tax capture
    • automating the automatable and creating a more efficient tax preparation process.


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