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.
25 Sep 2020 |
To survive in the current challenging economic landscape many business owners may be considering a restructure, a merger or demerger. In such situations, we as tax advisors turn to the capital gains tax (CGT) roll-over rules contained in the Income Tax Assessment Act 1997 (Act). The provisions provide taxpayers with the ability to disregard or defer certain capital gains or capital losses that arise from the disposal of CGT assets when restructuring. However these provisions are an area with great complexity and one which the ATO is keeping a keen eye on. This session covered:
- roll-overs Relief 101: A quick refresher on what’s available
- Hart v FCT  FCAFC 179 and the danger lurking in back to back roll-overs
- accessing demerger relief in light of the recently finalised TD 2020/6
- triggering stamp duty liabilities
- consideration of anti-avoidance provisions
- the future of roll-overs in light of the ATO and Tax Practitioner’s Board reviews.
21 Sep 2020 |
This event covered the following:
- state specific COVID or emergency related property measures
- National Cabinet Mandatory Code of Conduct on rent R\relief and state regulations
- financial information and disclosure required for rent concessions for commercial tenants
- stamp duty update - trends, economic entitlements, foreign purchaser surcharge
- relevant land tax update.
17 Sep 2020 |
A panel, comprised of leaders in tax practice and administration, discussed and analysed the most significant payroll tax cases, the issues they bring to light, and implications for practice and administration.
17 Sep 2020 |
After its resounding victory in Chevron, the ATO's resounding loss at first instance in Glencore has re-focussed attention on the legal and practical difficulties of applying Australia's transfer pricing laws. With the ATO's appeal scheduled to be heard in August, this session reminded attendees of the complex facts and issues in the case and critically examine the competing positions of the parties on appeal with reference to the case's potential wider implications.
Topics included: reconciling Chevron with Glencore, the concept of comparability, the concept of reconstruction, and the relationship between conditions and commercial and financial relations. These were discussed with reference to the legislation and the policy underpinning it, as well as what the appeal might mean in practice for transfer pricing practitioners.
2020 National Transfer Pricing Online Part 3 - Cross-border financing arrangements - The release of long-awaited consensus guidance15 Sep 2020 | Online | National
The transfer pricing aspects of cross-border financing arrangements continues to be a hot topic for multinationals and tax authorities worldwide. In February this year, the OECD released its long-awaited final paper on the transfer pricing aspects of financial transactions, which will become Chapter X of the OECD Guidelines.
This session covered the key aspects of the finalised chapter and the implications for multinational groups in their approach to the application of the arm’s length principle to financial transactions.
Property Online Series - Part 1 The state of property update in a COVID 19 and post COVID 19 Australia14 Sep 2020 | Online | National
This session heard from one of Australia’s leading property market analysts on current and forecasted development trends, demand, supply, vacancy rates and values for SME commercial and residential property.
2020 National Transfer Pricing Online Part 2 - Transfer pricing aspects of cross-border transfers of intangibles10 Sep 2020 | Online | National
Cross-border transactions involving transfers of intangibles are often heavily scrutinised by tax authorities given the potential tax risks associated with them. The valuation of intangibles lies at the heart of the analysis relied on by taxpayers to support these transactions from a tax perspective. But what is required from a taxpayer in order to properly demonstrate that the arm’s length conditions from an Australian transfer pricing have been met? Our presenters explored this question from the perspectives of the valuer, the transfer pricing specialist and the tax authority.
10 Sep 2020 |
This program brought together regulators and leading practitioners from the legal, accounting, audit and financial advisory services fields of the superannuation industry to discuss tax and related challenges and the opportunities that these will bring.
08 Sep 2020 |
In this session, Daniel Taborsky, CTA and Matthew Sunits discussed:
- what are the different trust loss rules and when do they apply?
- how to distinguish between fixed and non-fixed trusts (including the application of PCG 2016/16)
- the advantages and disadvantages of making a family trust election (including selecting the test individual)
- making interposed entity elections
- the risk of family trust distribution tax — it’s broader than you think!
- capital losses — they escape the trust loss provisions but are they always available to be recouped?
- case studies to illustrate the practical application of the rules.
07 Sep 2020 |
"Build-to-Rent", "B2R", "BTR", "multi-family"… these different labels all refer the same thing: institutional investment in residential premises. Until very recently this is something that has not been seen at any significant scale at Australia, with the exception of retirement living and student accommodation. This session explored the importance of the concept of "commercial residential premises" for certain B2R projects.