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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.

  • Family law: Tax issues in Family Trusts

    20 Nov 2020 | Online | VIC

    In this session, Terry Murphy QC, CTA and Hadi Mazloum from the Victorian Bar discussed the intersection of tax and family law, especially in relation to family trusts and how this impacts the advice given by tax professionals.

  • International Tax Series - Part 6: Takeover: Sale to a multinational

    11 Nov 2020 | Online | NSW

    Mask ‘R’ Us has received an approach to sell the entire business to a multinational enterprise Mega Corp. Jane and Judy now seek advice on the key tax considerations on exit.

    • sale of whole business vs foreign subsidiaries? Where is the value, IP etc
    • exit event – CGT discount if sold at AusCo level and consideration of flow through trust consequences
    • if sell at US HoldCo level, potential for no Australian CGT (768-G), but unfranked earnings sitting in vendor AusCo
    • consider AusCo implications of retaining Australian business and IP vs selling Australian business
    • comparison of overall Australian individual tax outcomes under sale of AusCo or US HoldCo
    • if ForeignCo acquires AusCo, how do conduit foreign income rules operate for repatriation of ongoing profits, plus Taxable Australian Property (and potential withholding tax considerations) on subsequent exit.

  • Estate and Succession Planning Series - Part 2: Testamentary Trusts

    09 Nov 2020 | Online | National

    This session covered:

    • Reasons for using Testamentary Trusts – asset protection and taxation benefits
    • testamentary trust integrity and anti-avoidance measures including the ATO’s position on borrowing by the testamentary trust
    • changes to Division 6AA of the ITAA 1936 and its impact on the administration of testamentary trusts
    • dealing with main residences in Testamentary Trusts including the right to occupy and the acquisition of a new residence
    • how to ensure superannuation death benefits obtain concessional tax treatment
    • alternatives to testamentary trusts – leaving assets to a discretionary trust or an individual.

  • International Tax Series - Part 5: One of founders retires

    04 Nov 2020 | Online | National

    This session covered the following:

    • how do they exit – redeem/cancel shares/buy back shares
    • amend trust deed etc – and how do they get their funds?
    • how does remaining founder fund the acquisition?
    • impact of structure above the line (ie above AusCo), eg cash repatriation, access to CGT discounts, family trusts etc
    • returns of capital vs dividends etc
    • impact of change of ownership on tax attributes in group (ie tax losses), if any.

  • Property Online Series - Part 7: Revenue v Capital - What happens when the intended use of property changes?

    02 Nov 2020 | Online | National

    Real estate has traditionally been an accessible and versatile investment for SME’s and high net worth individuals. The onset of uncertain economic times driven through the Global Pandemic has meant that investors and developers may have to rethink their property holdings, and transactions undertaken now may differ from the original intended use. Given the volume of information now available to the ATO and the increased focus on property transactions, it is more likely that tax positions taken will attract their attention and require explanation.

    Practitioners and advisors are often asked to advise taxpayers on the taxation implications arising from a change in the intended use of their property over the ownership period. This session explored both the direct and indirect tax consequences arising from the change of intention, including:

    • income tax consequences arising from a change of purpose: starting and ceasing to hold property as trading stock
    • CGT outcomes when the intended use changes
    • GST consequences, adjustments
    • have you commenced an enterprise and from when?

  • Federal Budget 2020-21 and outlook for 2021

    30 Oct 2020 | Online | VIC

    In this session, The Tax Institute’s Senior Advocate, Robyn Jacobson, CTA, discussed the key tax and superannuation measures from the Federal Budget 2020–21, as well as considered what’s ahead for 2021.

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