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.
19 Apr 2017 |
KPMG, Adelaide |
The income tax outcomes associated with a property development activity can have a significant impact on the cash flow and economic viability of the development. This session will considered:
- capital or revenue – mere realisation or beyond
- property on revenue account – profit making undertaking or business
- land as trading stock – both acquired and re-characterised
- valuation of trading stock - what’s included.
11 Apr 2017 |
Adelaide Pavilion, Adelaide |
Part of the Bi-Monthly Tax Briefing Series 2017, aimed particularly at smaller practices and sole practitioners, this event had a practical focus and covered key tax developments occurring in the previous 2 months.
05 Apr 2017 |
The latest superannuation reforms are far reaching and impact several elements of the superannuation system. This webinar focused on the following issues related to legacy pensions and other superannuation changes:
- new Division 293 threshold
- new low income superannuation tax offset
- low income spouse tax offset
- removal of anti-detriment provisions
- lifetime, life expectancy and market-linked pensions
- transfer balance cap
- tax treatment of income streams from such pensions
- key issues, actions and strategies pre 30 June 2017
03 Apr 2017 |
Covering the new super regime as it applies to pensions and TRISs, this session outlined the key steps, strategies and practical tips and traps that advisers need to be aware of including:
- new $1.6M transfer balance cap
- excess transfer balance penalties
- CGT cost base relief (segregated and proportionate methods)
- TRIS issues and removal of tax benefits
- lump sums and minimum pension requirements
- internal commutations
- key issues, actions and strategies pre 30 June 2017.
30 Mar 2017 |
Crown Perth, Perth |
This event covered the latest changes, issues and strategies to navigate you through unchartered waters. It was designed specifically for practitioners in the area of SMSFs such as accountants, auditors, lawyers and financial planners.
29 Mar 2017 |
Primus Hotel Sydney, Sydney |
This event covered the following:
- SMSF update
- super reform advice issues: the contribution implications
- strategic pension planning
- auditing of SMSFs – current issues
- SMSFs and the ATO
- practical estate planning case study and solution for SMSFs for 2016/2017.
29 Mar 2017 |
Each webinar will covers key tax developments arising from the previous month, exploring the most pertinent issues in-depth.
22 Mar 2017 |
Greenwoods & Herbert Smith Freehills, Perth |
The session will provided an update on Australia’s international integrity measures with a focus on the Diverted Profits Tax (recently introduced in Parliament). Some have referred to the Diverted Profits Tax as “draconian”, so the session considered its application and leave attendees with an understanding of the policy intent of the rules and the circumstances which they may (or may not) apply to their clients.
16 Mar 2017 |
Adelaide Convention Centre, Adelaide |
This industry is undergoing unprecedented changes. SME and Corporate practitioners will all, at some point, have to change the way they think, work and provide services to their clients. Technology, digital disruption, globalisation and an increase in compliance and reporting requirements will continue to challenge current trends, traditional tax laws and the way regulators operate.
This event covered some of the following topics:
- private business: what’s attracting the Commissioner’s attention
- SMSF audit risks – tax vs SIS
- the sharing economy
- stapled securities
- non-resident CGT withholding - focus on property.
Materials from this event are currently being uploaded. This message will be removed when all materials are available.
15 Mar 2017 |
PwC, Brisbane |
This event provided the opportunity to develop the skills necessary to:
- determine which structure is most tax effective for particular types of businesses, commercial transactions, or passive investment activity
- examine different types of tax structures (or combinations) and evaluate the advantages/disadvantages of each in the context of commencing, operating, and exiting, a particular activity
- understand the issues to consider in restructuring from a sub-optimal tax structure, in recognition of the new restructuring rules for small business.