Settle in and collect your name tag as you prepare for three days of tax technical excellence.
Settle in and collect your name tag as you prepare for three days of tax technical excellence.
Speaker: Jerome Tse, CTA, President, The Tax Institute
Join The Tax Institute President, Jerome Tse, CTA of King & Wood Mallesons as he welcomes our profession to The Tax Summit in 2022 and delivers the annual President’s Address.
Speakers: The Hon Michael Kirby AC CMG and Geoffrey Lehmann
Michael Kirby’s judicial reasons were sometimes in dissent. But they were always readable and questioning of past authority in the tax area. He acquired a reputation which he suspects is undeserved, of great expertise in the tax area. He bows in this respect to his school, university and professional friend and colleague, the late Justice Graham Hill. He will speak on memories of Graham Hill and tax law. Joining Michael in the session with be renowned tax lawyer and Australian poet, Geoffrey Lehmann who will ponder "Why do we tax, and what?". Together they will discuss Justice Hill’s judicial work in tax cases and other issues relevant to today’s tax practitioner.
Speakers: Fiona Dillon, ATO, Vanessa Priest, Basking Clarke Priest
Facilitator: Robyn Jacobson, CTA, The Tax Institute
Section 100A was drafted back in 1979 to combat certain tax avoidance arrangements. Join our panel discussion with Fiona Dillon of the
ATO and members of The Tax Institute’s consultation submission team to discuss the ATO’s TR 2022/D1, TD 2022/11, PCG 2022/D1 and TA 2022/1 including:
Speakers: Jayde Thompson, PwC
Sustainability and the impact that corporates have on the environment has become both a fundamental and a political issue. The use of taxes and similar mechanisms to encourage behaviour and incentivise investment is a key part of policies to address this challenge.
In this session, sustainability and ESG leaders will discuss this trend and the impact it has on organisations.
Speaker: Jackie Shelton, KPMG
There have been unprecedented changes in the ways businesses have been conducted over the last two years, along with rapid responses from the Federal Government and the ATO, some with temporary and some with lasting implications.
This session considers the tax issues for businesses as they adapt and move forward, including:
Speaker: Greg Travers, CTA, William Buck
The complexities of today’s business environment see people contribute, and look to get rewarded, in many ways. It is unusual for business profits to be shared strictly along equity lines, given the diverse contributions being made of capital, skills, qualifications and experience, innovation and time and effort – as well as managing exposure to commercial risks. This session will consider how professional practice entity structures can effectively be utilised to address these challenges, despite taxation guidelines.
Speaker: Kaitilin Lowdon, ATI, Arnold Bloch Leibler
Division 7A continues to be an important matter for private companies. In the absence of long-awaited reforms, the provisions continue to apply as drafted. The ATO continue to receive data on Division 7A, and for many clients the issue is a perpetual one. This session will cover:
Speakers: Neil Brydges, CTA, Sladen Legal, Robyn Jacobson, CTA, The Tax Institute
Following on from the previous panel session, how do we navigate these changes in today’s world? This session will consider some practical solutions to assist with the ATO’s Red/Blue/Green/White Risk Zones and how to address the ‘mischief’ including:
Speakers: Adam Coonan, EY Law, Jesper Solgaard, EY
Corporate governance and the ‘social licence’ have become a common theme with heightened expectations of boards to both exhibit and model expected behaviours. Corporates who do not embrace this changing landscape will find themselves left behind.
In this session we discuss how tax gets a seat at the table and the role of tax in the broader ESG movement.
Speakers: Andrew Clements, FTI, King & Wood Mallesons, Tim Sherman, CTA, King & Wood Mallesons
There have been several developments in the last 12 months in the rules relating to employee share plans. This session will provide an overview of the updates and consider the practical implications of those developments for employers and employees, including:
Speaker: John Ioannou, CTA, Macpherson Kelly
Despite partnerships being one of the oldest business structures, they continue to be misunderstood because of confusion between their status for tax purposes and their treatment for general purposes. This session will touch on the basics but explore some of the more interesting and practical issues you would expect to canvass in practice when dealing with general law partnerships, including:
Speaker: Melanie Baker, CTA, Victorian Bar
An Australian resident is assessable on income derived from all sources, but a non-resident is generally only assessable on income derived from sources in Australia. Therefore, the question of residence assumes greater importance in determining tax liability and is one area all practitioners need to be across. This session covers areas that practitioners should be familiar with, including:
Speakers: Danielle Constantine, CTA, William Buck, Todd Want, CTA, William Buck
When it comes to restructuring an SME business, there are the obvious choices of the SBRR or perhaps accessing the small business concessions. However, when your business is too big to be small, you need to look to other restructure tools usually considered the realm of the ‘big end of town’.
This session considers capital management strategies available to small businesses, and asks whether demergers are really out of reach for SMEs.
Speaker: James Macky, CTA, KPMG
This session will take you on a journey through the last 20 years of tax consolidation. It will provide an adviser’s perspective on what still needs to be fixed, what could be improved, practical implications and developments over the last 20 years.
Speaker: Faith Harako, Australian Taxation Office
The ATO has recently published its guidance to taxpayers and advisers making LPP claims in response to formal notices. The protocol supports the right of taxpayers to keep their communications confidential.
At the same time, it provides a framework for taxpayers that allows the ATO to have confidence that relevant information and documents have been provided to the ATO in accordance with the formal notice.
This session will provide different perspectives and practical insights on the ongoing developments in relation to LPP. It will include:
Speaker: David Hughes, CTA, McCullough Robertson
There is good reason for PSI/PSBs to continue to be intertwined with professional practice structuring. This session will walk through some tips and traps when dealing with PSI/PSBs as well as review some considerations when structuring professional practices that fall outside the PSI/PSB framework.
Speaker: To be announced
The concept of capital versus revenue has been a part of the income tax law since the beginning, and is still an important concept to this day. Even though Australia has a detailed capital gains tax regime, the characterisation of a gain (or loss) as capital or revenue can have significant implications across a number of areas. It has a significant impact on property transactions, and flow on effects into deductions and GST. This session provides a back-to-basics analysis of the concept, providing highlights of the issue and guidance as to what to look for in such transactions. It will also consider recent trends in this area, the focus of the ATO and the main recent cases that continue to shape this area.
Speakers: Elizabeth Allen, Macpherson Kelly, Dominic Moon, ATI, Macpherson Kelly
A changing tax landscape requires new responses to old problems. Consolidation continues to grow in popularity for many SME groups looking to alleviate structural pressures on compliance, particularly where trusts and Division 7A are involved. This session is based on practical worked examples and will cover:
Speaker: Fiona Knight, CTA, Australian Taxation Office
More than ever, SMEs and large corporates and their advisers must consider the risk that the Commissioner may apply Part IVA to an arrangement. This session will explore the meaning of principal purpose, and practical considerations for taxpayers planning a restructure, making an acquisition or divestment. What defences are relevant and available to taxpayers when faced with such a challenge, particularly when the ‘do nothing’ is no longer available? It will also consider what taxpayers should do when the ATO suspects some mischief is in play and how to best navigate the interaction.
Speakers: Morag Ingham, CTA, Grant Thornton, Rachel Vijayaraj, CTA, Brown Wright Stein
With many wealthy families and businesses wanting to ‘give back’ or contribute to the causes that are important to them, more than they have ever done before, advisers need to help clients understand the structural and taxation issues associated with their giving. In highlighting that it is much more than a choice between a one-off cash gift and establishing a PAF, this session will consider: • The gifting continuum • Accommodating non-DGR purposes, and • Choices of philanthropic vehicle and when they are effective.
Speaker: Mark Tomsic, Grant Thornton
Accountants and lawyers strive to provide the best support they can to help clients achieve their goals while managing the significant risks associated with professional practice. However, some tasks involve more risks than others and need to be approached carefully. In considering how to approach completion of Sophisticated Investor Certificates and letters of support for finance applications, this session will explore the key dos and don’ts:
Speaker: Dr Nick Gangemi, CTA, William Buck
Goodwill as a concept is important in both a legal and a commercial setting. In a legal setting, it has an impact across a number of areas of law, from taxation to commercial transactions to the law of passing off. In the commercial setting, goodwill is recognised as an asset for accounting purposes. All practitioners, particularly those new to the profession, need to understand goodwill and implications that arise because of its existing. The purpose of this session is to provide a refresher on what is goodwill and its tax implications, and will cover the following topics: • The legal definitions of goodwill, as espoused in the cases of Muller’s Margarine, Murry and Placer Dome • Contrasting the accounting and legal definitions • Valuing and transferring goodwill • The impact of goodwill on tax, and • The impact of recent cases
Jo Masters, Barrenjoey
Bruce Billson, Small Business and Family Enterprise Ombudsman
The Hon Allegra Spender, MP,
Scott Treatt, CTA, The Tax Institute
Leigh Sales, Journalist and Author
The way in which we live, and work has shifted significantly over the past two and a half years and is likely to have an everlasting impact. The economic environment has also shifted, we are now experiencing higher inflation, mixed and delayed growth in wages, high levels of personal, small business and government debt, and increasing interest rates. This interactive Q&A session will explore the role of technology in business both now and in the future, what business can expect from a new Government operating within these settings, and the role our tax system can play.
We will address issues including tax reform, the current economy, and the forecast for the next 12 months. We will also reflect on how we can innovate to support our staff, our businesses, and our clients to operate in a ‘new normal’.
Venue: The Jackson
Price: Included in the full registration fee. Additional tickets $80 per person.
Dress: Business or business casual
Named after the shimmering waters of Sydney Harbour (Port Jackson), The Jackson embodies the beauty and elegance that exemplifies Sydney’s magnificent harbour. Join us for cocktails, canapes and a sunset cruise.
Venue: Journey Walks Tours
Inclusions: Guided Tour
Discover the secret life of Sydney’s oldest pubs on a private experience that blends hops, history and much more. Exploring the many faces of the murky maritime village of Millers Point, this private tour uncovers sensational Sydney stories to create a unique historical odyssey.
Inclusions: 3 course dinner and beverages
Woodcut offers patrons a unique dining experience that celebrates Australian produce and cooking with wood, charcoal and steam. Find out first-hand what all the buzz is about and experience one of the jewels in Sydney’s newest fine dining playground within Crown.
Dress: Smart casual
Inclusions: 3 course dinner and beverages
Dine at one of Sydney’s finest waterfront restaurants. Sitting within the Barangaroo precinct, this restaurant specialises in seafood with a superb menu reflecting the location. It’s stunning interior plays on the harbsouride location and nautical heritage. Coupled with the extensive wine list, it is a perfect match for a first class dining experience
Panel: Scott Treatt, CTA, The Tax Institute, Andrew Mills, CTA (Life), The Tax Institute, Robyn Jacobson, CTA, The Tax Institute, Julie Abdalla, FTI, The Tax Institute
Join The Tax Institute’s in-house tax experts from the Tax Policy and Advocacy team as they discuss and debate a number of key issues facing the tax system and the tax community. The team will discuss some of the challenges with these issues, what practitioners can do in their day-to-day interactions with the tax system and with their clients, and what actions The Tax Institute is taking on these matters.
Speaker: Chris Jordan, AO, CTA, Commissioner of Taxation and Registrar of the Australian Business Registry Services
In his annual address, Commissioner Chris Jordan AO will reflect on the last 12 months, the ATO’s progress toward its 2024 vision, it’s current agenda and the future of tax administration.
Speaker: Ron Jorgensen, CTA, Thomson Geer
The worst enemy of existing structures is time. Structuring advice is always based on the rules in place at the time the advice is provided, with consideration of current and future goals. However, as time passes things can get a little hairy. This session considers:
Speaker: Chris Peadon, FTI, New Chambers
While we would like to think that corporate tax residency will be resolved imminently, the fact is that organisations have been required to navigate a complex and uncertain environment for several years. The uncertainty posed by unenacted measures and the practical difficulties of ensuring compliance, has caused many organisations to consider how to best position themselves and avoid common pitfalls. In this session we discuss the issues associated with corporate tax residency, the ideal solution and how organisations can plan to ensure they don’t find themselves in a difficult (and potentially irreversible) situation.
Speakers: Corey Beat, CTA, Findex, Chris Wallis, CTA, Victorian Bar
In recent years, reality television, a booming property market and low interest rates have spawned thousands of property development arrangements and none are standard. This session will cover:
Speaker: Liz Cullinan, EY
The BEPS reform agenda has been continuously evolving to address tax avoidance and create a more transparent global tax system. BEPS Pillar 1 focuses on reallocation of taxable income between jurisdictions, whereas the focus of BEPS Pillar 2 is to ensure that income is taxed at the appropriate rate. This session will consider the lessons from Pillar 1 so far and what are the key issues that corporates should be preparing for in relation to Pillar 2, as against the current landscape of ATO powers and review activity.
Speaker: To be announced
As busy professional advisors, we are constantly seeking more efficient ways of operating. Technology provides many innovative and time-saving tools, but it is important to ensure the products used do not inadvertently result in breaches of professional obligations. This session will consider:
Speaker: Linda Tapiolas, CTA, Cooper Grace Ward
The small business CGT concessions have generous tax outcomes but qualifying for them is ‘all or nothing’. This session will focus on situations where the asset being disposed of are shares in a company, and will examine:
Speaker: To be announced
Justified Trust and the approach to assurance has allowed the ATO to objectively assess that organisations are paying the right amount of tax and positively point to a reduction in the corporate tax gap. We will hear from one of the ATO’s most senior leaders about the theory behind it and the next phase of its approach.
Speaker: To be announced
Broadacre land holdings on the periphery of larger cities (many held or accumulated by primary producers over long periods) provide most of the feed stock for broadacre land developments. Current pressures to bring residential land onto the market coupled with long delays in planning approvals can leave developers holding development rights exposed. Standard modern development agreements require land owners to make payments to developers for development costs incurred, which will generally include a component of ‘profit’. In this session we consider:
Speakers: Natalie Chang, FTI, Rio Tinto, Thana Geldenhuys, CTA, Atlassian, Sandie Parker, Canva, Pete Rhodes, ATI, Aristocrat
Facilitator: Sandra Farhat, FTI, EY
Pillar 2 has progressed, slowly but surely, and organisations will need to consider their exposure and, plan accordingly, and will be required to demonstrate compliance with the rules. Given the complexity of the rules and the international overlay, this will not be an easy task. In this session we will hear from leading organisations about their journey in preparation for Pillar 2 and what they are doing to ensure they make the most out of the time available to them to get ready.
Speaker: Debra Anderson, Tax Practitioners Board
Maintaining professional designations and registrations is essential to business – from both a compliance and best practice point of view. This session will examine some topical issues relating to the management of professional practices, including:
Speaker: Karen Payne, CTA, Inspector General of Taxation and Taxation Ombudsman
The Inspector-General and Taxation Ombudsman investigates and reports on the administration of the taxation law, both in relation to taxpayers, and more broadly, in relation to the systems established by the Australian Taxation Office or the Tax Practitioners Board.
In an age where the ATO and TPB have their own widereaching statutory powers, the function performed by the IGTO’s office provides a vital means of ensuring that taxation laws are applied in a way that is consistent with that of community expectations. In this session, we will hear from the IGTO on the functions, powers, and duties of her office, as well as some key examples of ongoing and completed investigations.
Speaker: Paul Hockridge, CTA, Hockridge Advisory
Establishing and documenting consideration on an arms’ length basis is a key evidentiary requirement when related parties transact, but fee pressure can lead to short cuts in establishing and documenting the process.
These short cuts can expose the client to an ATO review and may ultimately demonstrate practitioner negligence.
This session examines the likely cost of short cuts in this area, and covers aspects of revenue legislation that are touched on in establishing arm’s length consideration (including NALI/NALE, PSI, debt/equity rules, market value substitution rules, and others).
Speakers: Fiona Beckett-Cooper, EY, Bernard Quain, EY
The Clough decision raises some novel considerations for M&A transactions in relation to the treatment of expenses and costs associated with such transactions. The ramifications are widespread and go beyond just employee incentives and cover many other relevant transactions including indemnity insurances and other employee expenses.
In this session we will hear about the Clough decision and the key considerations for practitioners in an M&A context.
Speaker: Scott McGill, CTA, Pitcher Partners
This session will explore the hottest thing in GST right now, GST charged on property transactions and issues that arise when entering into these transactions. Some particular issues that will be considered are:
Speakers: Chris Ferguson, Deloitte, Chris Hogger, PwC
A key focus the ATO is intangibles, in relation to royalties, and to the performance of development, enhancement, maintenance, protection and exploitation of DEMPE. There are a range of guidance materials that have been recently published, including TR 2021/ D4, PCG 2021/D4 and Taxpayer Alerts TA 2020/1 and TA 2018/2 designed to provide guidance to taxpayers regarding the ATO’s compliance approach to arrangements involving the mischaracterisation of intangibles and non-arm’s length transactions.
Despite this guidance, taxpayers are faced with uncertainty in relation to their intangible arrangements, including those that have beenon foot for some time. This session will explore how taxpayers are to address that uncertainty at the time of adopting a filing position and when faced with compliance activity by the ATO.
Speakers: Michael Barbour, CTA, Westpac, Darren Day, Woolworths
Facilitator: Luke Imbriano, FTI, KPMG Law
As ATO levels of engagement and interaction continue to increase for many corporates, and the ATO’s approach to Justified Trust and compliance programs intensifies, organisations need to be prepared for ongoing ATO scrutiny. While each organisation’s experience with ATO engagement will differ, there are some common themes and trends to manage and maximise the benefits of ATO interactions.
In this session we will hear from a mix of in-house advisers, each with a unique perspective and experience in managing their ATO engagement but also in managing their own internal stakeholders.
Speaker: Melinda Peters, CTA, McCullough Robertson
This session explores the repair/improvement dichotomy raised by outlays incurred to refurbish buildings. In 2021, fires, floods, earthquakes, cyclones and third party mandates compelled significant outlays on building refurbishment.
Governments, LGAs, Fire Authorities, insurance companies and Owners Corporations can all mandate refurbishment outlays such as:
The task of characterising the refurbishment outlays (and potentially insurance recoupments) is complex and brings into focus many facets of tax law including balancing adjustments, CGT events, rollovers, and insurance proceeds.
Speakers: Kenny Cheong, ATI, 7 Eleven, Catherine Feng, Origin Energy, Adrian Lovell, FTI, APA Group
Facilitator: David Earl, FTI, PwC
Hear the latest insights from leading Heads of Tax on relevant tax matters over the last 12 months, including:
Speaker: John Carrello, BRI Ferrier
This session will consider the current market conditions, an overview of the main forms of external administration, receivership and liquidation and current issues in relation to restructures, turnarounds, and insolvency along with some practical examples that tax practitioners should become familiar with.
Speakers: Sandra Farhat, FTI, EY, Niv Tadmore, CTA, Jones Day
As the first Diverted Profits Tax case hits our courts, mystery continues to surround this anti-avoidance rule and its sister rule, the Multinational Anti-Avoidance Law.
Both rules are key tools in the ATO’s anti-avoidance arsenal, yet uncertainty remains as to when the ATO will seek to apply the rules and how organisations can engage the ATO to avoid disputes in this arena.
In this session we will learn about circumstances where the ATO is considering the DPT and the MAAL and how organisations can prepare if the ATO advises that the rules are potentially in scope.
Speakers: The Hon Jennifer Davies, SC, Angelina Lagana, CTA, KPMG Law
In order to avoid a lengthy audit or dispute with the ATO, one must think about the facts and evidence to support the position adopted by a taxpayer. This panel session will provide views from a retired judge and preemminent tax barrister along with a tax disputes lawyer on:
Speaker: Linda Farmer, CTA, LF Tax
Following on from the previous session, this will be an interactive discussion using case studies including scenarios that address:
Speakers: Sophie Lewis, KPMG
Transfer pricing is one of the key issues, if not the key issue, affecting most corporates. The ATO has an ongoing focus on this area and organisations need to ensure they have established frameworks to get transfer pricing right and avoid the common pitfalls that lead to disputes with tax authorities.
This session will discuss some of the more common pitfalls in documenting arrangements and pricing related party transactions as well as options available to maximise certainty and ensure good governance.
Speakers: Kathryn Bertram, FTI, Johnson Winter & Slattery, Mariana von Lucken, CTA, HLB Mann Judd
This session will explore the lifecycle of the R&D tax incentive, outline the key technical issues in making a claim and offer an understanding of the likely review process if AusIndustry make an adverse determination. The session will cover:
Speaker: Amelia Teng, Deloitte
As the saying goes ‘imitation is the sincerest form of flattery’, so it makes sense to pay attention to key tax developments in our closest trading neighbours and key global markets (which is not to say that we in Australia do not have innovative tax policies!).
Given the relevance of global developments to many organisations and the impact that policy or administrative changes in one country can have across multiple jurisdictions, learning and leveraging from our global insights is a key learning tool for organisations.
In this session we will hear about key developments in the US, UK and in the Asia Pacific region and provide an insight into the impact this has on local organisations and their tax functions.
Speakers: Ram Pandey, CTA, Australian Taxation Office, Annemarie Wilmore, CTA, Johnson Winter & Slattery
‘The early bird catches the worm’….apt even in a tax environment! Engaging early to obtain certainty, avoid (and resolve) disputes and foster transparency should be a key element of any risk management strategy. Crossing your fingers and hoping you don’t get a knock on the door is not only a poor strategy, but also bad governance and exposes organisations to avoidable risks. Conversely, heading full speed to the steps of the courtroom is also not a good strategy for managing ATO disputes.
In this session we will hear about different avenues to engage early and resolve disputes with the ATO, their pros and cons and the ways taxpayers can engage with the ATO from pre lodgement right through to ADR.
Venue: Grand Ballroom, ICC
Price: Included in the full registration fee. $175 per person / $1,750 per Table of 10
Dress: Black Tie, Theme: Diamonds are Forever
Incorporating the Tax Adviser of the Year Awards ceremony, the event recognises the outstanding achievements of the best tax practitioners in.
This years award categories are:
Hear first-hand from a key and influential decision maker. A session not to be missed!
Speaker: Matthew McKee, CTA, Brown Wright Stein
Even if the Section 100A controversy has largely passed by testamentary trusts with minor beneficiaries, there remain a myriad of issues taxpayers need to consider when making distributions to minor beneficiaries. This session will consider some of the key taxation traps for testamentary trusts including:
Speakers: Joe Power, Allens, Jay Prasad, ATI, Allens
This session will explore some key tax issues associated with public and private M&A and capital management transactions, including:
Speaker: Keni Josifoski, New Chambers
This session will cover the following key income tax cases of the last 12 months including:
Speakers: Thomas Howker, BDO, Charl van Den Berg, BDO
Expanding a business outside of Australia’s borders is becoming increasingly common even for smaller businesses. This session will examine some key tax issues which may need resolving prior to operating in a new market, including:
Speakers: Julian Humphrey, CTA, KPMG, Luke Imbriano, FTI, KPMG Law
Levels of digital asset innovation, ownership, understanding and use have never been greater, but more than a decade since bitcoin was first invented, the digital asset roller coaster continues, leaving investors, traders, innovators, businesses and enthusiasts wondering: is this the digital revolution or a Dutch tulip? From a tax perspective, the significant rise and fall of digital asset prices has only brought to sharper focus a number of key tax considerations associated with owning and trading digital assets. In this session, Julian Humphrey and Luke Imbriano will explore these key tax considerations, including:
Speaker: Loreena Gillon, CTA, Arithmos Chartered Accountants
The use of SMSFs continues to grow in popularity and we are seeing a resurgence of requests for advice on how to appropriately advise trustees to interact with related parties. This session will cover:
Speaker: Keith Swan, KPMG
Tax risk management and obtaining certainty over key tax risks is a priority for many organisations. Understanding all the options available as well as weighing up the pros and cons of the multiple avenues of engagement can be a complex task.
In this session we will discuss the various avenues to obtain certainty in key tax risk areas and outline the levels of comfort available under each option. This will also include a discussion of case studies to assist in the illustration of certainty in practice.
Speaker: Bevan McLeod, BlueRock
The development of innovative businesses in Australia and avoiding the loss of talent to more attractive international opportunities is becoming a key issue for government and industry. Tax concessions provide incentives for taxpayers to invest in enterprises in their start up and early stages of development, and there has been an evolution in how businesses can source needed capital through crowd funding structures.
This session will consider those concessions and the related structures from the perspective of both the business and the private investor, and will address:
Speaker: Danielle Sherwin, CTA, RSM
As life, behaviours and enterprise become more globalised, there is an increasing number of cross border interactions within the SME sphere.
At times issues arise that may necessitate a restructure and review of all available roll-overs for cross border structures (eg where shareholders already have Australian and foreign entities). This session explores:
Speakers: Pete Sanders, EY, Caroline Wright, EY, Andy Hung, Wolters Kluwer
As tax functions become more and more stretched and the need to prioritise projects and resources becomes paramount, ‘work smarter not harder’ becomes the mantra of the tax function of the future. Technology has become the tax function’s new best friend and provides endless opportunities to rationalise and focus on the big picture and key deliverables.
In this session, we will hear about how technology can help shape the tax function of the future and how enhanced technology and data improvements can take the weight off the shoulders of tax managers.
Speaker: Jemma Sanderson, CTA, Cooper Partners
The sole purpose test and requirements of investment strategies for SMSFs is not new, but what are the legal versus practical requirements of a complying investment strategy? In light of recent cases involving the sole purpose test, this session will consider:
Speaker: Jeremy Thorpe, PwC
This session will provide an update on the domestic and international economic environment as we prepare for the Commonwealth Budget in the following week.
Speakers: Steven Batrouney, CTA, Deloitte, Paul Tyler, Deloitte
Two recent High Court decisions and several payroll tax cases have thrown the spotlight on the employee/ contractor conundrum. This session will cover:
Speaker: Neil Periera, CTA, Deloitte
Business in Australia can be fraught with legal and regulatory burdens. While several businesses intentionally establish themselves in Australia, some find themselves accidentally arriving here.
This session will focus on foreign businesses expanding into Australia (intentionally or accidentally) and consider the opportunities that can arise. Topics that will be covered include:
Speaker: Marek Rucinski, Australian Taxation Office
2021 brought with it new forms and new disclosures for taxpayers and tax advisors, and Single Touch Payroll (Phase 2) commenced from 1 January 2022. There is an ever-increasing volume of data being collated by taxpayers and advisers and being provided to the ATO, but what happens post-lodgement? How can taxpayers use this data, which often requires so much time and effort to collect, to create value and efficiency?
Speaker: Dominic Price, Atlassian
After three days of in-depth tax technical content as well as some fun and festivities, it’s time to relax, sit back and enjoy a seated lunch and some inspiring thoughts from our visionary presenter.
A tax technical stream featuring top tax professionals presenting sessions on trusts, Section 100A, Division 7A, restructures, property, superannuation plus more.
Delivered by Big 4, legal firms, regulators and industry experts. Topics in this stream address and explore the latest issues impacting attendees and their clients including tax governance, BEPS Pillar 1 and 2, residency, M&As and Part IVA.
A tax technical stream that caters for all attendees at The Tax Summit, this stream’s focus is on developing issues and challenges facing the profession. Sample sessions include tax aspects of insolvency, R&D, property and more.
A tax technical mini-stream addressing the current framework for structuring professional practices and considers how they could be structured in the future.
A dedicated stream to our new entrants to the profession, these sessions are both technical and practical and equip attendees with important knowledge they need to succeed in the profession.
Tailored for the big end of town’s Heads of Tax, their advisers and their teams, sessions offered include those addressing transfer pricing, residency and permanent establishment plus more for Australian corporates.
It is well acknowledged that tax disputes can be lengthy, complex, and expensive. A sound understanding of processes, legislation and good relationships with the regulators are needed to ensure the best possible outcomes for your clients.
Tax practitioners are well aware of their professional obligations and ethical standards under which they operate, but in our ever-changing landscape, one of which is busier than ever, we need to remain mindful of them to ensure compliance.
We live in a world where business can now operate on a global scale with relative ease. This stream will address some of the new tax issues that have arisen in this new environment including structuring overseas operations and registration requirements, cross border interactions and a discussion on tips and traps for foreign businesses operating within Australia.
Tax practitioners require an essential understanding of the technology, artificial intelligence and software that is continuing to transform the accounting profession. Sessions in this stream have an eye on trends attendees need to be ready for now and in the not too distant future