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.
02 May 2017 |
The tax refresher webinars are designed for practitioners looking for a quick overview of the key fundamentals, recent updates and problem areas. This webinar covered corporate tax - part 2.
27 Apr 2017 |
Leonda By The Yarra, Hawthorn |
This event analysed current GST developments including:
- recent law changes
- recent administrative changes to transactions in precious metals and secondhand goods
- GST – still groovy in the sharing economy – how to untangle internet platform transactions
- real property.
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.
18 Apr 2017 |
The tax refresher webinars are designed for practitioners looking for a quick overview of the key fundamentals, recent updates and problem areas. This webinar covered corporate tax - part 1.
12 Apr 2017 |
One of the greatest changes under the new super laws is arguably how transfer balance cap effects the payment of death benefits to spouses. This is because many members who exceed the cap can longer simply pay all of their death benefits to their spouse in the form of the pension. This means that careful planning is now required for members affected, or potentially affected, by the cap. In this webinar the following issues were considered:
- how the transfer balance cap works for death benefits
- death benefit pensions vs reversionary pensions under the cap
- when should existing pensions be converted into automatically reversionary pensions?
- dealing with the liquidity crunch on the death of the first spouse including in-specie death benefit payments
- implications for estate planning for TRISs
- child pensions – an opportunity or a trap?
- what can or should be done before 1 July 2017?
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.
11 Apr 2017 |
The tax refresher webinars are designed for practitioners looking for a quick overview of the key fundamentals, recent updates and problem areas. This webinar covered superannuation.
10 Apr 2017 |
The new superannuation provisions will have a substantial impact on anyone who wishes to build up their assets to provide for their retirement. Given the significant changes to contributions, this session outlined in detail:
- the most substantial changes to superannuation contributions since 1 July 2007
- new concessional and non-concessional caps
- total super balance - new limit on non-concessional and some other contributions
- new concessional catch-up provisions
- transitional non-concessional rules
- removal of 10% test
- contributions to constitutionally protected funds
- fund capped contributions
- excess contributions under the new regime
- key issues, actions and strategies pre 30 June 2017.
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
04 Apr 2017 |
Perpetual – Angel Place, Sydney |
Since the Tax Office famous change of policy on the interaction between Division 7A and unpaid present entitlements, small businesses who were “in“ a trust in particular have faced a maze of alternatives and pitfalls. This session was aimed at adding some “signposts” for taxpayers and advisors trying to navigate the UPE maze.