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.
26 Feb 2021 |
This event covered a tax update and the following:
- JobKeeper matters, including the Apted appeal
- Planning for the end of stimulus support
- Looking ahead to the Federal Budget 2021–22
- Tax reform project: Case for Change
- Recent submissions and advocacy work
- Pending ATO guidance and consultation.
04 Dec 2020 |
Country Club Rottnest Island Golf Course, Perth |
Allowing experienced tax practitioners an opportunity to delve deep into high level tax topics, the Rottnest Tax Retreat showcased some of WA’s best minds in tax, along with a distinctive networking opportunity.
Delegates attended four technical sessions presented by experts in their fields, covering Trusts, Part IVC and a case update.
01 Dec 2020 |
With the COVID-19 pandemic, early release of superannuation arrangements have seen members access more than $30 billion of superannuation benefits. While these arrangements end on 31 December 2020, it is timely to remember that the COVID-19 early release provisions are not the only arrangements which allow members early access.
Leaving aside the question of whether it is prudent for individuals to access their superannuation early, and where members may continue to face financial hardship regardless of COVID-19 during these unprecedented times, this pop up webinar provided valuable insights as to other ways in which members can obtain early access.
26 Nov 2020 |
The Melbourne, Perth |
This event provided an update of the current state of play of Division 7A, consider the ways COVID-19 has impacted on taxpayers’ abilities to comply and use practical examples and case studies to examine the following key Division 7A issues:
- what COVID-19 concessions are available to deal with Division 7A?
- what can we expect from proposed reforms?
- strategies to deal with financially distressed clients and Division 7A
- debt forgiveness
- capital gains and residency issues
This event also provided delegates with an in-depth understanding of the key developments in trusts including:
- trust taxation – Reimbursement Agreement (Section 100A)
- structuring for trusts workshop.
20 Nov 2020 |
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.
Estate and Succession Planning Series - Part 4: Succession planning and tax issues for international families and business16 Nov 2020 | Online | National
This session covered:
- residency for individuals, trusts and companies - Australian residents owning offshore assets
- tax ‘landmines’ in international succession planning
- cross-border estate and structure planning options
- understanding CGT event K3 and non-resident estate beneficiaries.
12 Nov 2020 |
Sofitel Noosa Pacific Resort | Crowne Plaza Terrigal |
The 28th Noosa Tax Intensive was this year’s premier SME tax event in Australia. Amid uncertainty on how long it will take for the COVID-19 fog to clear, all businesses are challenged to continue differently. Professor Justin Craig’s keynote highlighted what that means for family businesses in a broad sense. We then drew from that as we dived into the key tax and governance issues that family businesses need to embrace to set themselves apart during this period.
11 Nov 2020 |
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.
11 Nov 2020 |
The 2020 National Resources Tax Conference Online is Australia’s leading conference focused entirely on the mining and oil & gas industries. It covered many topics including:
- economic update
- what directors are looking for from a tax risk management perspective
- labour costs related to the construction or creation of capital assets
- decommissioning offshore petroleum project infrastructure - regulatory and tax issues in the path forward for Australia.
2020 National Infrastructure Conference - Part 5: Issues with the treatment of sovereign wealth funds and pension funds10 Nov 2020 | Online | National
The ATO released draft ruling LCR 2019/D4 providing key guidance on the new law relating to both sovereign immunity and withholding taxes applying to superannuation funds for non-residents. Key issues covered in this session included:
- influence/control test
- covered sovereign entities
- transitional issues for existing investments
- administration, private rulings
- practical examples / what we are seeing.