30th NATIONAL CONVENTION...profound impact on the way you run your practice and communicate with...

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30th NATIONAL CONVENTION

18–20 March 2015 RACV Royal Pines, Gold Coast

Executive Partner:

2 - THE TAX INSTITUTE - 30th National Convention

We would like to invite you to join us on the Gold Coast for The Tax Institute’s 30th National Convention

Recognised as Australia’s premier taxation conference, the National Convention delivers unrivalled technical excellence, expertise and quality.

Designed to meet the needs of tax professionals from all industries and stages of their career, the National Convention is a great way to stay up to date, maintain your technical knowledge and earn valuable CPD hours.

With an impressive range of social activities, you will have ample opportunities to network and connect with like-minded professionals. A trade show will feature the latest products and services from our Business Alliance Partners, and we recommend you take advantage of the exclusive offers.

Unmatched expertise, experience and technical excellenceAttracting the biggest and best names in tax, the National Convention showcases the leading tax experts, luminaries and specialists including:

� Tony Slater, QC, presenting the Justice Graham Hill Memorial Lecture

� Chris Jordan, AO, CTA, Commissioner of Taxation

� Professor Henry Ergas, Deloitte Access Economics.

Tax Adviser of the Year AwardsFollowing on from the success of the inaugural Tax Awards in 2014, The Tax Institute will once again recognise and honour the industry’s best and brightest.

From rising stars to industry leaders, the Tax Adviser of the Year Awards is the pinnacle achievement for individuals who are making their mark.

The awards are presented in the following categories:

� Emerging Tax Star

� SME Tax Adviser of the Year

� Corporate Tax Adviser of the Year

� Chartered Tax Adviser of the Year.

Join colleagues and peers, as we feature the finalists and announce the winners of these prestigious awards.

Experience the Gold CoastShaped by 57 kilometres of sun-drenched beaches and more than 100,000 hectares of World Heritage-listed rainforest, the Gold Coast is rich in diversity and distinct in flavour.

From the iconic Surfers Paradise beach to the sophisticated dining precincts of Main Beach and Broadbeach and out to the lush, green hinterland, there’s a new experience waiting for you at every turn on the Gold Coast.

We look forward to seeing you at Royal Pines, Gold Coast in March 2015 and celebrating the 30th National Convention.

Michael Flynn, CTA, Stephen Healey, CTA, President President Elect and Chair,

Convention Organising Committee

Michael Flynn, CTA President

WELCOME30th National Convention

Stephen Healey, CTA President Elect and Chair

Proudly supported by:

Executive Partner Exhibitors

THE TAX INSTITUTE - 30th National Convention - 3

Day one – Wednesday 18 March 2015

Time Session/Presenter

12.00pm–1.00pm Registration

1.00pm–1.15pm Welcome and Opening Address Speaker: Stephen Healey, CTA, President Elect, The Tax Institute

1.15pm–2.00pm Session 1: Justice Graham Hill Memorial LectureSpeaker: Tony Slater, QC, CTA, Ground Floor Wentworth ChambersCommonwealth income tax is approaching its centenary and much has changed in the environment in which it operates. The “temporary war time measure” first operated in a relatively simple post-colonial economy; today tax is levied on the product of a complex international economy involving commercial relationships which were not conceived of in 1915. The draftsman’s attempts to keep pace with change have yielded some disjuncts of the statutory language from recognised legal, equitable and commercial concepts. A task confronting the courts and the profession is the resolution of those disjuncts.

2.00pm–3.00pm Session 2: Can Part IVA Apply? Some Examples, and what to do to protect your Business Speakers: Jeremy Hirschhorn, CTA, Australian Taxation Office and Greg Travers, CTA, William BuckTax considerations influence almost every commercial decision. The new Part IVA could potentially apply to some fundamental choices and decisions made by taxpayers every day – basic structural choices, decision on how profits are distributed, taking one transaction option over another. Using a series of case studies, and providing both the advisor and ATO perspectives, this session will focus on how to identify potential Part IVA risks and practical guidance on what can be done to mitigate that risk including: � Governance issues � How to record alternatives considered and abandoned � Substantiating that tax is not a dominant purpose.

3.00pm–3.30pm Afternoon tea

3.30pm–4.15pm Session 3: Solving Inherited Problems Speaker: Andrew Noolan, CTA, Schurgott Noolan & Ardagna LawyersOften when taking on a new client you inherit problems. This session will examine some common “inherited issues” and provide some practical options on how they can be managed. It will also address what our obligations are as advisers when a client presents with historical issues. Common inherited issues include: � Past Div 7A non-compliance � Defective or inefficient restructures � Non-compliance with the PSI rules and exposures arising from alienated personal exertion income � Historical aggressive tax strategies (e.g. limited partnerships, companies limited by guarantee).

4.15pm–5.15pm Session 4: Demographic Trends Creating Opportunities and Challenges for the Tax ProfessionSpeaker: Bernard Salt, KPMGHear from one of Australia’s most compelling and entertaining speakers. Bernard will deliver a pacey and dynamic examination of the generational changes and demographic shifts that are currently shaping the business environment.

5.15pm–5.35pm Tax Policy, Law and its Interpretation – what we’ve been up toSpeaker: Robert Jeremenko, CTA, The Tax Institute The Tax Institute’s Senior Tax Counsel will talk about the Institute’s activities in tax policy development, legislation and its interpretation. Hear the latest on developments in the key areas of tax law affecting you, including the most up-to-date information regarding the government’s Tax White Paper and what it promises.

5.35pm–7.00pm Welcome reception – Poolside, RACV Royal Pines Resort

7.00pm onwards Optional social activities

TECHNICAL PROGRAM


Day two – Thursday 19 March 2015


9.00am–10.00am Session 5: Commissioner’s Address

Speaker: Chris Jordan, AO, CTA, Commissioner of Taxation

10.00am–10.30am Morning tea

10.30am–11.30am Session 6: Tax Reform in the Context of the Federal Government’s White Paper

Speaker: Professor Henry Ergas, Deloitte Access Economics

This session will cover:

� Lessons from tax reform to date � The political and fiscal setting for tax reform and the challenges that creates � Main issues tax reform needs to cover � What is realistic to expect?

Time SME stream Corporate stream Hot topics stream

11.30am–12.30pm Session 7/1: Practical Management of Division 7A

Speaker: Adele Townsend, CTA, Pitcher Partners

The Board of Taxation’s second discussion paper on the post-implementation review of Div 7A proposed options to remove existing impediments to the reinvestment of business income as working capital while retaining the integrity elements of the existing provisions. This session considers:

� How the proposed reforms may operate to assist businesses

� How to best manage the existing web of loans, UPEs and investment agreements facing privately owned groups

� How to best manage accumulating annual Div 7A payments under section 109N and PSLA 2010/4

� The difficulty in managing interest deductibility with cascading loans through chains of entities

� Cash flow implications of the Board of Taxation’s proposed “tick the box” approach and the simpler single complying loan framework.

Session 7/2: The Board of Taxation’s Review of the Debt/Equity Rules

Speaker: Teresa Dyson, CTA, Deloitte Touche Tohmatsu

This session will provide an update on the Board of Taxation’s review into the debt/equity rules, and the practical implications for large corporates.

This session will address:

� The working group process � Issues addressed in the discussion document � Issues arising from responses.

Session 7/3: The Latest on the Australian Taxation Office’s Management of Tax Audits and Disputes

Speaker: Damien Browne, Australian Taxation Office and Ashley King, CTA, PwC

This session will consider the Australian Taxation Office’s approach to the management of tax audits and disputes, including policy changes and its ADR focus. In particular:

� Issue-based/client-based ATO pilot programs and how they have operated in the SME sector

� Whether the ATO has the intention of moving ADR forward into the audit phase, and if so, how that is to be achieved

� Changes to ATO policy such as the information gathering manual, code of settlement practice

� Changes to the test case program? � The outcome of the House of Representative’s Standing Committee on Tax and Revenue Inquiry into Tax Disputes.

12.30pm–2.00pm

12.45pm–1.30pm (lunch will be provided in the room for attendees)

Lunch

Optional lunch time session – Gain an extra CPD hour! Dealing with Digital Disruption Speaker: Daniel Wyner, Wolters Kluwer, CCH

How is your firm dealing with the pressures of digital disruption? Are you ready for the advancing changes to not only the ways your clients want to work with you, but for how the ATO are going to make you work? More than a passing fad, rapid advancements in technology and a changing regulatory environment are having a profound impact on the way you run your practice and communicate with your clients. Daniel Wyner, Head of Strategy at Wolters Kluwer, CCH will cut through the hype and focus on the key areas all firms need to address in order to future-proof your firm.

TECHNICAL PROGRAM


Day two – Thursday 19 March 2015 (cont.)


2.00pm–3.00pm Session 8/1: Tax Issues Arising from Maturing Situations in the Context of SMSFs

Speaker: Chris Balalovski, CTA, Perpetual Private Wealth

It is perhaps likely that the defining point for the SMSF and broader superannuation industry over the next 10 years will be ageing and incapacitated SMSF members who require more complex or complicated estate planning (and other) assistance. This session will cover the practical, legal and taxation considerations for the taxation and superannuation advisor when providing that assistance.

Session 8/2: Tax Issues in Structuring an Effective Executive Package

Speaker: Andy Hutt, KPMG

Attracting and retaining talent is important to all businesses. This session will consider the issues in the design and implementation of tax-effective employee or executive packages. Issues covered will include:

� Living away from home allowances – recent changes

� Financial and capital management aspects of equity plans

� The income tax implications for individuals of employee equity

� Issues with share trusts (given the ATO’s draft ruling) � Fringe benefits tax issues � Salary sacrificing into superannuation and other superannuation issues

� Recent rulings and trends from the ATO � Corporate governance and regulatory matters � Performance metrics including issues that arise in ensuring long-term performance.

Session 8/3: Are Tax Havens Dead?

Speaker: David Russell, CTA (Life), AM, RFD, QC, Ground Floor Wentworth ChambersThis session will consider the future of using tax haven jurisdictions in planning for overseas business and investment from Australia. Developments in the domestic and international tax environment are influencing professional views on the significance of tax havens, particularly in recent times in the light of: � Information exchange arrangements � OECD policy and responses to BEPS � Potential unilateral legislative measures � Company and trust compliance enforcement.

This session will examine how the scrutiny of legal arrangements is affecting international tax planning for companies and individuals.


3.30pm–4.30pm Session 9/1: Trusts – Current Risk Areas

Speaker: Daniel Smedley, CTA, Sladen Legal

The Trust Taskforce was established to deal with more abusive trust arrangements through compliance action, potential criminal investigations and identifying areas where the law doesn’t appear to achieve its policy intent and reporting those to Treasury and government. This session will discuss some of the areas of current concern identified by the ATO including:

� Trustees resiling from resolutions – What grounds does a trustee have to resile from a resolution?

– What is the ATO’s position on trustees who attempt to resile from a resolution?

� Section 100A – Reimbursement agreements – What constitutes “ordinary family dealings”? – What does this mean in practice?

Session 9/2: Revenue Versus Capital – That Old Chestnut

Speaker: Katrina Parkyn, ATI, Allens

This session will explore the latest developments on this important issue, including:

� Reconciling SPI PowerNet with Citylink, Star City and Cliffs International

� Approaching one-off transactions post SPI PowerNet

� When, if at all, are labour costs deductible? � Why capital treatment isn’t the end of the world – an analysis of various Division 40 provisions

� Taxpayer Alert on property developers.

Session 9/3: The Practical Realities of Being a Tax Adviser

Speaker: Scott Treatt, CTA, Pitcher Partners

Providing advice on our complex tax system carries significant risk. This session seeks to provide insight into the key issues regarding professional liability and a practical understanding of the steps that can be taken to mitigate risk. It will address:

� Case studies of where it has gone wrong and common risk areas

� What are the experiences of other firms? � How to reduce the risk of professional negligence claims

� What things can you do differently day to day, including practical forms of good governance (including an understanding of such practices adopted in the speaker’s organisation).

TECHNICAL PROGRAM


TECHNICAL PROGRAM

Day two – Thursday 19 March 2015 (cont.)


4.30pm–5.30pm Session 10/1: Tax-Effective Extraction of Retained Earnings From “Dormant” Private Companies: Case Studies

Speaker: Paul Hockridge, CTA, Deloitte Private

The tax effective extraction of retained profits from private companies has been and continues one of the greatest challenges for SME taxation advisers. The top-up tax goal posts have recently moved, and further changes are expected. This session will consider the taxation issues impacting strategies for accessing retained earnings. Worked examples will be provided to highlight value-add opportunities for tax advisors.

� Changes impacting the top up tax rate: NDIS, debt levy, corporate tax rate reduction

� Timing of dividends and optimising drip-feed strategies � Franking credit refunds through SMSF shareholders – dead in the water?

� Utilisation of Division 7A secured and unsecured loans � Share cancellations, reductions and buy-backs � Dividend access shares, dividend streaming, dividend stripping and value shifting

� Capital payments anti-avoidance provisions: sections 45A and 45B

� Issues regarding pre-CGT assets and shares � Dealing with capital losses.

Session 10/2: Tax Risk Management

Speaker: Peter Nearhos, CTA, Aurizon

The session will cover practical issues for in-house tax teams to consider in managing tax risk, including:

� Assessing tax risk � Tax risk management strategies � Dealing with the ATO and obtaining tax rulings � Dealing with external advisors � Factual accuracy and implementing tax advice � Tax governance.

Session 10/3: Grouping for Payroll Tax

Speaker: Philip Magoffin, PPM Tax & Legal Pty Ltd

This is an area that is often not addressed until a payroll tax audit comes in the door. This session covers:

� The legislative provisions � What the courts have been saying in this area over the past five years

� The existence of discretions to relieve, and the practical experience

� The hot risk areas and issues you need to be aware of � How to break the bad news to your client.

5.30pm–7.00pm Free time

7.00pm–12.00am Gala Dinner and Tax Adviser of the Year Awards – RACV Royal Pines Resort

Day three – Friday 20 March 2015


9.00am–10.00am Session 11: Treasurer’s Address

Speaker: The Hon. Joe Hockey, MP, Treasurer

The Federal Treasurer, the Hon Joe Hockey MP, will provide a keynote address to delegates on issues including the Tax White Paper process and the need for a tax discussion with the Australian people about how we can have a taxation system that makes us a more efficient and productive nation that is fairer for all Australians.


TECHNICAL PROGRAM

Day three – Friday 20 March 2015 (cont.)


10.00am–11.00am Session 12/1: Small Business CGT Concessions: Case Studies Speaker: Brian Richards, CTA, Richards Advisory This session will go through case studies based on real life transactions in the SME space. This session is aimed at a practitioner who has a good understanding of the basic Small Business CGT Concessions. The case studies will cover: � How to access the concessions when a trust/company sells CGT assets

� How to access the concessions at the investor level � Extracting the concessions from an entity.

The case studies will go through actual numbers and demonstrate how the different choices result in different outcomes.

Session 12/2: Tax Privatisation LegislationSpeakers: Chris McLean, ATI, PwC and Hayden Scott, FTI, PwCThis session will focus on Divisions 57 and 58 and the interaction of tax consolidation. Again, in Queensland at least, numerous privatisations are expected and these could be quite topical.

Session 12/3: When is a Company Incorporated outside Australia a Resident of Australia? Speaker: Chloe Burnett, ATI, Sixth Floor, Selborne Wentworth Chambers

Recently there has been some real interest around the question of whether some overseas incorporated companies are in reality Australian residents for tax purposes, notwithstanding that they have a majority of non-residents as directors. What is the current view of the courts? Has this changed in recent times or has it always been a question of what conclusions are drawn by the court from the evidence led.

This session explores:

� The historical position � Recent cases considering the position � The attitude of the ATO � The position in other comparable jurisdictions � What are the practical implications that can be drawn?

11.00am–11.30am Morning tea

11.30am–12.30pm Session 13/1: Are your Superannuation Benefits Safe from Creditors and the ATO?Speaker: Peter Bobbin, CTA, Rockwell OlivierThere is a widespread belief that super is protected from almost everything; this is wrong. Having wealth in super is no longer enough; knowing it is also protected is vital if there is to be a confident financial future. This session will take you on a tour of modern superannuation that will enable you to understand the true protection failure and the solutions. From contribution through holding and investment and through to entitlement, each step is vital to knowing that your superannuation may survive a challenge. You will learn: � Non-Bankruptcy Act ways to attack SMSF super contributions

� The Bankruptcy Act saves only one form of super benefit

� What are the practical steps for those facing bankruptcy and how to deal with the bankrupt and disqualified member trustee

� When a person’s super is exposed to ATO and creditor garnishees.

Session 13/2: M&A Taxation – Roasting Old ChestnutsSpeakers: Ken Spence, CTA (Life), Greenwoods & Herbert Smith Freehills and Edward Consett, ATI, Greenwoods & Herbert Smith FreehillsWith the main elements of our M&A-focused tax codes of scrip-for-scrip rollovers, demerger relief and tax consolidations in place now for over a decade, this session will focus exclusively on longstanding major issues that continue to be problematic because they can produce tax outcomes that are counterintuitive or the ATO’s approaches can still be difficult to predict.

Session 13/3: Professional Practice StructuresSpeaker: Ash Chotai, CTA, Chotais Chartered Accountants The structuring, restructuring and ongoing management of professional practices from a taxation perspective is an area of continuing and evolving complexity. The utilisation of discretionary trusts, whether in the form of a partnership of trusts, a service trust or a trust shareholder, has again come under the spotlight. This session aims to draw a line in the sand. It will consider the optimal structures and taxation strategies for professional practices today. Case studies will be discussed. The session will explore: � Current regulations impacting legal, accounting, medical and other professional practice structures

� Effective trust structures in light of TA 2013/3 and Kelly v FCT [2013] FCAFC 88

� “No goodwill” incorporated practices and TD 2011/26 � Tax considerations regarding remuneration of principals – commercial salary via dividends/distributions and payroll tax

� Interplay with PSI rules and Part IVA in light of the ATO guidelines regarding professional firms.

12.30pm–1.45pm Lunch


Day three – Friday 20 March 2015 (cont.)


1.45pm–2.45pm Session 14/1: Vesting Trust DeedsSpeaker: Michael Butler, CTA, FinlaysonsWhilst the process of liquidating or deregistering a company is clear, the termination of a trust is often less certain and relies on an understanding of trust law and the relevant trust deed. This session will consider the practical and taxation issues arising on the vesting of trust estates, including:

� The process involved in voluntarily vesting a trust deed, nominating a termination date, distributing all income and trust assets, and addressing the trustee’s right of indemnity and any claims for remuneration

� The ability to extend the vesting date (and the recent decision in Re Arthur Brady Family Trust [2014] QSC 244)

� Considering the issues regarding ‘absolute entitlement’ and the appropriate CGT event upon termination of the trust estate (for both discretionary and unit trusts)

� Tax implications and rectification of defective distributions.

Session 14/2: Parents and Subsidiaries Speaker: Peter McCullough, CTA, AshurstTax directors and tax advisers who work in or with multinational groups are facing new challenges in the changing global tax environment. In this session we consider some of the issues confronting multinationals with an Australian connection (with Australian parents or Australian subsidiaries), including: � Maintaining conformity with global tax policies and risk management guidelines for the group

� Managing cross-border financing structures � Dealing with transfer pricing issues in light of recent legislative changes and developments to date in the Chevron case

� Making effective calls on matters involving perceived reputational risk in relation to tax planning

� Managing relationships with business units within the group.

Session 14/3: Fraud or Evasion? Speaker: Mark Robertson, CTA, QC, Queensland BarChallenging the Commissioner’s amended assessment beyond statutory limits based on a view of fraud or evasion is a current issue. Who forms the view? Is it too readily formed when income is understated? This session will explore the following, using the format of a practical example based on an asset betterment assessment, and input from our speaker on issues such as: � Default assessments and the ATO processes � When is there fraud or evasion? � Who decides? � When is it contestable? � What are the litigation trends?


3.15pm–4.15pm Session 15/1: Deceased Estates – A Practical PerspectiveSpeaker: Loreena Gillon, CTA, Loreena Gillon Chartered AccountantNo two deceased estates are the same, with varying assets, obligations and even family dynamics for the adviser to consider. This session will provide an overview of the practical administration and taxation issues that you may encounter either as executor, or as adviser to the executor. Planning and administration issues that will be discussed include:

� Death and probate � Bequests of assets � The family home and other significant assets � Taxation issues for the executor of the deceased estate before and after the three-year time frame in s 99

� Division 128 – CGT consequences of death on the deceased and beneficiaries

� Superannuation.

Session 15/2: Recent Cases Speaker: Dr Philip Bender, Victorian BarThis session will review important tax case law which has been determined in the Federal Court and High Court since the 2013 National Convention and which impacts upon corporate taxpayers. This session will also consider important rulings issued by the Commissioner over 2014.

Session 15/3: Correcting Mistakes in Tax Returns – Ethical and Risk Management Issues for Practitioners and Company Officers

Speaker: Mark Bird, CTA, Australian Unity

This session focuses on the practical issues facing tax practitioners when mistakes are found in prior period disclosures and positions taken in lodged tax returns. It will cover:

� Employees – personal and company obligations � Company – tax risk management policies � Accountants and tax agents – ethical issues and TASA

� Legal practitioners – duties to the client and courts.

The session will keep you up to date on this very important practical issue.

4.15pm–4.45pm Convention close and drinks

TECHNICAL PROGRAM


PRESENTER PROFILESAn overview of our experts

Chris Balalovski, CTA, is Head of Strategic Advice at Perpetual Private, which is a 127 year-old Australian diversified financial services organisation. Chris is responsible for formulating and delivering legal services to the clients of Perpetual Private, and has over 28 years’ experience in developing strategies for clients with complex legal, tax and commercial needs. He also has specialist knowledge and experience in Australian superannuation, asset protection and estate planning.

Chris also regularly delivers seminars to professional groups, including lawyers, accountants, directors, business-owners and investors, and contributes articles to various publications and the media. He has previously worked for the Australian Taxation Office at the executive level, holds a Master of Jurisprudence, Bachelor of Laws and Bachelor of Commerce degrees, is a Registered Tax Agent, member of the Tax Institute and a Chartered Tax Adviser.

Dr Philip Bender is a Barrister and member of the Institute of Chartered Accountants practising in state and federal taxation, superannuation and commercial law. He is also a sessional member of the Victorian Civil and Administrative Tribunal (although he still appears as a Barrister in the tax list of that Tribunal). Philip advises and appears for taxpayers and revenue authorities in state and federal courts and tribunals and has appeared on a number of occasions in the High Court.

Mark Bird, CTA, has a Master of Taxation Law, a Master of Business Administration and a Juris Doctor (Law). He is currently studying to be admitted to practise law in the State of Victoria. Mark has been at Australian Unity for eight years and holds the role of General Manager – Taxation. Mark regularly presents to boards and sub-boards on tax risk management as well as tax matters generally. He has presented papers on GST and property and thrives on the continual learning aspect of taxation law.

Peter Bobbin, CTA, is in his 30th year of providing superannuation, taxation and estate planning as well as business succession advice directly to clients and on commercial structuring, regulatory compliance and general commercial issues. Peter is a former lecturer in the Masters degree at the University of Western Sydney and commentator on tax and superannuation. Peter applies his laconic humour to ensure you learn not only the issues but also the solutions.

Damien Browne, is an Assistant Commissioner in ATO Review and Dispute Resolution, which is responsible for ATO dispute resolution policy and practices, including running the Independent Review service and managing ATO litigation. Increasingly, the ATO is using alternative dispute resolution to better resolve and manage disputes. Damien joined the ATO in 2007 from the Commonwealth Ombudsman’s office, where he was variously responsible for information technology, public and international affairs, public contact, and the taxation and Defence Force Ombudsman roles. He was responsible for the ATO’s public advice policy, and National Practice Manager for legal services, prior to taking on his current role.

Chloe Burnett, ATI, is a Barrister at the New South Wales Bar. She practises mainly in tax but also in commercial and administrative law, and has appeared in a number of high-profile tax matters. Before joining the New South Wales Bar, Chloe practised as a solicitor at Allens and was the Associate to Hon. Justice Edmonds of the Federal Court. She has also worked for Macquarie Bank and for Slaughter & May in London. Chloe has been an Adjunct Lecturer at the University of Sydney Law School since 2006.

Michael Butler, CTA, is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in mining and property taxation, corporate restructurings, international tax issues, and estate and succession planning. Michael is the Visiting Lecturer in Tax at the University of Adelaide Law School, and is a regular contributor to The Tax Institute events.

Ash Chotai, CTA, is a Director with Chotais Chartered Accountants in Brisbane and has in excess of 20 years experience in the provision of tax and business advice to small and medium enterprises and high net wealth persons. His areas of interest include CGT, GST and business and asset structuring. Ash is a QLD State Councillor and former State Chairman of The Tax Institute, and is a regular presenter for The Tax Institute and other professional bodies.

Edward Consett, ATI, is a Senior Associate in the Melbourne office of Greenwoods & Herbert Smith Freehills. He advises on the tax issues for a wide range of corporate transactions, including acquisitions and divestments, debt and equity raisings and the establishment of public–private partnerships. Edward has a Bachelor of Commerce, a Bachelor of Laws (Hons) and a Master of Laws from the University of Melbourne and has been admitted as a Solicitor of the Supreme Court of Victoria.

Teresa Dyson, CTA, is a Tax Partner at Deloitte and is recognised as a leading individual in tax in Chambers Global 2014, Best Lawyers 2014 and International Who’s Who of Corporate Tax Lawyers 2014. Teresa is Chair of the Board of Taxation. She provides income tax advice on financing, and corporate and structuring issues to domestic and international entities.

Professor Henry Ergas is Senior Economic Adviser, Deloitte, and inaugural Professor of Infrastructure Economics at the University of Wollongong’s SMART Infrastructure Facility. From 1978 to 1993, Henry was at the OECD in Paris where among other roles he headed the Secretary-General’s Task Force on Structural Adjustment and was Counsellor for Structural Policy in the Economics Department. He has taught at a wide range of universities, including the École nationale de la statistique et de l’administration économique in Paris, the Kennedy School of Government at Harvard and Monash University in Melbourne. He chaired the Intellectual Property and Competition Policy Review undertaken by the Howard government in 1999–2001 and was a member of the Export Infrastructure Review in 2005. Henry is a lay member of the New Zealand High Court and a columnist for The Australian newspaper.

Loreena Gillon, CTA, operates a Chartered Accounting firm in West Perth, and has done so for the past 16 years. Her practice has a client base of predominantly professionals including medical practitioners, solicitors, engineers and architects, all of whom operate various structures, including Self Managed Superannuation Funds. Prior to establishing her practice, Loreena worked for accounting firms in the business services area.

Jeremy Hirschhorn, CTA, is the Chief Tax Counsel at the ATO. As Chief Tax Counsel he is one of the highest legal authorities within the ATO and is responsible for oversight of the Tax Counsel Network which has carriage for the most significant and high-risk matters. Prior to joining the ATO, Jeremy had been with KPMG for 20 years and was a senior partner in KPMG’s Tax Practice with a focus on the financial services industry.

Paul Hockridge, CTA, is a Tax Partner at Deloitte with over 30 years’ experience in tax, asset protection, estate succession planning, FBT and salary packaging. Paul specialises in advising high-wealth families and closely held businesses as well as many accounting and law firms. Paul teaches in the Masters program in the Law School at the University of Melbourne and has been involved in consultation with both federal and state governments on a variety of tax matters.



Andy Hutt has over 15 years experience in advising clients on all aspects of remuneration, including remuneration policy development, implementation of incentive plans for sales, trade and professional staff, co-ordinating stakeholder engagement and providing recommendations on the quantum of remuneration provided to executives of ASX-listed companies.

Robert Jeremenko, CTA, is Senior Tax Counsel at The Tax Institute and heads the Tax Policy and Advocacy team, leading the Institute’s advocacy activities. Robert joined The Tax Institute after five years at one of Australia’s largest banks, where he held roles including Head of International Government Affairs. Prior to this, Robert was taxation adviser on the personal staff of the Australian Federal Treasurer, where he worked on the implementation of a broad range of taxation policy over a four-year period. Robert holds degrees in Law and Science from the Australian National University and is admitted as a Barrister and Solicitor of the High Court of Australia.

Chris Jordan, AO, CTA, was appointed Commissioner of Taxation from 1 January 2013. He has extensive experience in advisory roles to business and both sides of government on tax policy and implementation issues. Chris has previously held the roles of Chairman of the Board of Taxation and the Business Tax Working Group, Chairman of the Committee for Sydney, Board Member of the Bell Shakespeare Company and the Sydney Children’s Hospital Foundation. He was formerly New South Wales Chairman of KPMG until his retirement in 2012. Chris is a Fellow of the Institute of Chartered Accountants, the Australian Institute of Company Directors and The Tax Institute. He has a Master of Laws (Sydney) and Bachelors of Commerce and Law (UNSW).

Ashley King, CTA, is a Partner in the Tax Controversy team at PwC. He focusses on strategic resolution of tax disputes. Ashley has over 25 years tax experience including 20 years with the ATO. Ashley was one of the youngest tax officers to have been promoted to assistant commissioner in the ATO in 2001, and was senior assistant commissioner for Large Business and International Tax division when he left the ATO to join PwC in 2007. Ashley recognises that attempting to resolve tax disputes comes with its technical complexities. By combining his extensive ATO experience and his insight into contemporary ADR processes, Ashley has been instrumental in advising many clients in negotiating complex tax dispute settlements. He has also successfully assisted many clients in defending their tax positions, including through obtaining positive ATO rulings.

Philip Magoffin is a founding director of PPM Tax & Legal Pty Ltd, a boutique indirect tax firm based in Brisbane. Philip has over 17 years of specialist experience in stamp duties and payroll tax (for all states and territories). He advises clients on mergers and acquisitions, group restructures, payroll tax audits, exemption applications and exclusion orders. Formerly from the Queensland Office of State Revenue and some of the Big 4 global firms, Philip also specialises in operations taxes, such as customs duties, fuel tax and long service leave levies for multinational corporate groups, regional businesses and other professional practices.

Peter McCullough, CTA, is a partner at Ashurst and the global co-head of Ashurst’s tax practice. He has over 26 years of experience advising on income tax matters, working in accounting and legal firms. Peter has had a particular focus on international tax, managing cross-border investments, group reorganisations and mergers and acquisitions.

Chris McLean, ATI, is a corporate tax and stamp duty partner at PwC with 15 years experience in the taxation of infrastructure investments. He has experience with privatised rail, road, port and electricity generation, transmission and distribution assets. He has in-depth practical experience having established and managed an in-house tax function for an ASX 100-listed infrastructure fund with major investments in over 15 countries across Australia, Europe, United States and Asia. Chris has significant experience in simplifying communication of tax issues to board members and within businesses to promote tax risk management and awareness.

Peter Nearhos, CTA, is the Manager of Group Tax at Aurizon. He has over 10 years corporate tax experience working in both professional services for PwC and as an in-house tax adviser for Aurizon. During his professional career Peter has advised on numerous transactions, including domestic and international restructures, mergers, acquisitions and divestments, and IPOs.

Andrew Noolan, CTA, is a Director of the Sydney tax consulting firm Schurgott Noolan & Ardagna Lawyers. Andrew’s clients are accountants and lawyers in public practice that require advice on tax issues impacting on their clients. Andrew specialises in tax issues common to the SME and high-wealth individual sectors.

Katrina Parkyn, ATI, is a Partner in the tax group at Allens Linklaters where she advises on tax and duty issues across a range of industries, with particular focus on resources and funds management.

In addition to her time at Allens, Katrina has worked in the tax group at Clifford Chance LLP in London advising on UK tax issues.

Brian Richards, CTA, is a Senior Taxation Practitioner who has spent considerable time advising SME legal and accounting practitioners on a broad range of taxation matters, particularly CGT, entity structuring, intellectual property transactions, business succession and estate planning. Brian consults extensively to accounting and legal practices.

Mark Robertson, QC, CTA, is a Queen’s Counsel with chambers in Brisbane and Sydney. He has appeared in many anti-avoidance cases Australia-wide for taxpayers and for the Commissioner. Mark presents regularly for The Tax Institute.

David Russell, CTA (Life), AM, RFD, QC, commenced legal practice in 1974. He is admitted to practise in Australia, England and Wales (Lincoln’s Inn), the Courts of the Dubai International Financial Centre, New York (as a Legal Consultant), New Zealand and Papua New Guinea. He was appointed Queen’s Counsel in 1986. David has acted for Commonwealth and State Governments as well as individuals and corporations and was the President of The Tax Institute from 1993 to 1995.

Bernard Salt is a Partner with the global advisory firm KPMG with special expertise in demographics and consumer behaviour. He founded KPMG Demographics and is a twice-weekly columnist with The Australian newspaper. Bernard has written five popular best-selling books on demographic change. His first book, The Big Shift, published in 2001, predicted the sea change shift. His fourth book, The Big Tilt, predicted an imminent skills shortage and a slowdown in the rate of growth in tax revenue as the baby boom generation retreats from the workforce. Bernard is a futurist who uses high-altitude demographic data to interpret how society and business might evolve. Bernard is an adjunct professor at Curtin University Business School. He is and has been for 25 years one of the most quoted social commentators in Australia. And for more than a decade Bernard has been one of the most in-demand speakers on the Australian corporate speaking circuit. His presentation is not to be missed.

Hayden Scott, FTI, is a Partner in PwC corporate tax practice with more than 20 years experience. He advises on M&A, funding, tax controversy, special projects and general corporate matters particularly in the resource and financial services industries.



Tony Slater, QC, CTA, has practised in revenue law, and has been a member of The Tax Institute and a speaker at its conventions, since the early 1970s. He has had the privilege of having Graham Hill as a teacher, mentor, friend and leader, and as counsel of appearing before him; and on occasion the temerity to appear for an appellant from his Honour’s decisions. He aspires to emulate Justice Hill’s clarity of thought and expression.

Daniel Smedley, CTA, is a Principal of Sladen Legal. Daniel is an LIV Accredited Specialist in Tax Law and holds a Master of Taxation. Daniel is the principal author of the Trusts Structures Guide published by The Tax Institute and a regular presenter at industry conferences and workshops. Daniel primarily advises businesses and high net worth individuals in relation to business and investment structuring, trusts, succession planning and taxation law.

Ken Spence, CTA (Life), is a Special Counsel in the Melbourne office of Greenwoods & Herbert Smith Freehills. He has been closely involved for many years in advising Australian and foreign-owned listed companies on M&A transactions and has been extensively involved with both clients and tax professional bodies in relation to

all aspects of the tax consolidation regime. Ken is a member of the Advisory Panel of the Board of Taxation and a past President of The Tax Institute.

Adele Townsend, CTA, is a Partner at Pitcher Partners. Adele has over 15 years of specialist experience in domestic and international corporate tax. Adele gained her skills as a tax practitioner with a combination of six years in a Big 4 international firm tax practice and several years as the Australian Tax Manager for The Boeing Corporation.

Greg Travers, CTA, is the Director in charge of the Tax Services division of William Buck Sydney. Greg’s clients are predominantly private businesses, both Australian and foreign owned, as well as higher wealth individuals and families. The work undertaken by Greg is primarily advising on issues and transactions such as restructuring, exit strategies, business acquisitions and international expansion, along with referrals from accountants, lawyers and other advisers. Greg is the author of the new title The Tax Adviser’s Guide to Part IVA, published by The Tax Institute.

Scott Treatt, CTA, is the Head of Taxation in the Sydney office of Pitcher Partners. He has been practicing as a tax specialist since 1997 with clients predominantly in the SME market space. Scott provides services from advising on appropriate structures, dealing with private rulings and ATO tax audit matters, addressing taxation issues within the firm’s major transaction projects, its listed and foreign clients through to assisting the Private Clients Team with taxation issues on succession matters.

Join us on LinkedInJoin The Tax Institute group on LinkedIn to network and contribute to the group discussions and tax news

Follow us on Twitter Follow us @TaxInstituteOz for daily tax news, updates and tweets. Use #nextgentax to share your posts about the convention.

FacebookLike us on Facebook for news, careers information and networking.

Register and purchase onlineSave time – register online for CPD or purchase dedicated publications, DVDs and more at taxinstitute.com.au.

Visit our blogGet the latest industry news from the team at The Tax Institute by visiting our blog at taxinstitute.blogspot.com.au.

Tax Knowledge eXchangeNow including up to 20 CPD hours, subscribe and get access to Australia’s leading online tax database containing over 65,000 records including papers, presentations, journal articles and more, through the Tax Knowledge eXchange. Visit The Tax Institute website for details.

iCPD – online and interactiveNo matter where you are in Australia or the world, you can access seminars by The Tax Institute. These online and interactive seminars come complete with presenter, chairperson and discussion forum. Visit taxinstitute.com.au/icpd to find out more.

Convention Mobile Web AppInstantly access convention technical papers, PowerPoint presentations, event scheduling, location information, speaker biographies and much more with the 2015 National Convention mobile web application, suitable for your web-enabled smartphone or device. Visit taxinstitute.com.au for the download link, available at m.taxinstitute.com.au

Embrace your digital tax world


GOLF COMPETITION

Wednesday 18 March 2015

The First National Convention Golf Competition RACV Royal Pines Golf Course

Ease into this year’s National Convention with a round of golf on the award-winning RACV golf course, home to the PGA tour.

As the first National Convention golf competition, this new event provides both amateur and experienced golfers an opportunity to network and challenge fellow delegates over 18 holes of golf. For those with a competitive edge, a prize for the “Nearest to the Pin” and “Longest Drive” will be awarded.

Time: Rolling tee times between 6.30am and 7.30am

Cost: $94 per player including cart. Optional hire of clubs (Callaway) is an additional $50.

INCLUDED SOCIAL ACTIVITIES


Convention welcome reception Poolside, RACV Royal Pines Resort

Drinks and canapés will be served Poolside at the RACV Royal Pines Resort immediately after the last session of the day.

Delegates participating in optional evening activities should refer to their confirmation letter for scheduled transfer times.

Time: 5.35pm–7.00pm Price: Inclusive for all full registration delegates Additional tickets: $80 per person Dress: Business casual

Thursday 19 March 2015

Gala Dinner and Tax Adviser of the Year Awards

The Gala Dinner is always a highlight of National Convention.

In 2015, we will again acknowledge our industry’s rising stars and leaders. The Tax Adviser of the Year Awards recognise individuals who are making their mark and achieving excellence in tax. Awards will be presented in the following categories:

� Emerging Tax Star

� SME Tax Adviser of the Year

� Corporate Tax Adviser of the Year

� Chartered Tax Adviser of the Year.

Dinner, dancing and a fun-filled evening awaits as we celebrate National Conventions 30th year!

Time: 7.00pm–12.00am Price: Inclusive for all full registration delegates Additional tickets: $160 per person Dress: Lounge suit/Cocktail dress

SOCIAL ACTIVITIES

RACV Royal Pines Resort




SOCIAL ACTIVITIES

OPTIONAL SOCIAL ACTIVITIES


Option 1: Free transfer to Gold Coast (one way)

There will be a complimentary one-way transfer into the Gold Coast following the welcome reception. This transfer will depart the Royal Pines Resort at 7.00pm and make two stops – one stop at Jupiter’s Hotel Casino and one stop in the Surfers Paradise hub. Seats are limited so to secure your seat please indicate on the registration form that you will require this transfer. (Please note: if you decide on the day that you would like to take up this offer, a seat cannot be guaranteed.)

Departure time: 7.00pm One way only.

Option 2: Dracula’s Cabaret and Dinner Theatre Restaurant

“Spiderlash”, the latest offering from the Dracula’s vault, pulls together a fast-paced evening of vampire variety with a unique new spin. It’s a complete night of entertainment, sizzling burlesque, graveyard rock, tummy-clutching comedy and masochistic madness!

Tickets include a ghost train ride, three-course meal, comedy variety show and return transfers.

Time: 7.00pm–11.30pm Price: $95 per person Dress: Smart casual

Option 3: Seaduction Restaurant and Bar

Enjoy a five-course degustation menu (tasting size) with matching wines at this iconic restaurant with sweeping ocean views.

Return transfers will be provided. Additional beverages are not included.

Time: 7.30pm–11.00pm Dress: Smart casual Price: $160 per person

Option 4: Arakawa Japanese Restaurant – Teppanyaki

Arakawa Restaurant is onsite at the RACV Royal Pines Resort. Specialising in providing Japanese cuisine that inspires, captivates and educated, this package includes a nine-course teppanyaki meal and a standard two-hour beverage package.

Time: 7.30pm–9.30pm Price: $129 per person Dress: Smart casual

Option 5: The Great Shiraz Challenge

Be you a wine expert or wine appreciator, join Phil Manser from Wine Direct as he puts Australia’s iconic red variety through its paces pitching some of Australia’s premier boutique wineries against each other. Be greeted on arrival by Grand Cru Champagne, grown in an area made famous by the likes of Krug and Salon. Then it’s down to business as Phil presents these outstanding wines in a relaxed and informal setting … with a twist in the tale. This social event is proudly hosted by Wine Direct and is provided at the subsidised cost of $30 per person. Those attending will also be in the running to win a twin pack of premium red wine. Book early for this prestigious tasting as numbers are strictly limited!

Time: 7.00pm–8.00pm Price: $30 per person



Arakawa Japanese Restaurant, RACV Royal Pines Resort


Suggested accompanying persons activities

One Spa Enjoy an unrivalled wellbeing and lifestyle experience at the RACV Royal Pines Resort’s new multimillion-dollar day spa. A diverse range of spa treatments, designed to revitalise and rejuvenate, are available along with additional water treatments including a geisha tub, lusar/vichy showers and a four-seater spa. Please visit the RACV website for menus and price lists. To make an appointment, please call (07) 5597 8700.

Day one – Thursday 19 March 2015

Winery, Waterfalls and Lookouts – Hummer 4WD Safari Tour A half-day safari like you’ve never had! Travel up to Tamborine Mountain on a picturesque hillside track with plenty of time to stop and take photographs and take in the natural beauty of the area. See the Curtis Falls Waterfall and enjoy a wine tasting at one of Queensland’s top wine cellars. Each tour will have a maximum of six passengers with your very own qualified guide for this unique area.

Time: 1.00pm–6.00pm Cost: $139

To book, or for more information call (07) 5531 5536 or visit http://www.hinterlandtours.com.au/hummer-safari-h3.html.

Day two – Friday 20 March 2015

Australia Zoo Day Tour (including entry) This tour allows you six magical hours to really experience Australia Zoo made famous by Steve Irwin (“Crocodile Hunter”) and his family Terri, Bindi and Robert Irwin. The tour includes hotel transfers, entry to Australia Zoo and full commentary by experienced guides.

Time: 7.00am (Pick up time) – 6.00pm (Drop off time) Cost: $127

To book, or for more information call 1300 935 532 or visit http://www.experienceoz.com.au/gold-coast/tours/gold-coast-to-australia-zoo-tour/australia-zoo-day-tour-including-entry.

Post-convention toursFor post-convention tours visit http://www.visitgoldcoast.com or call 1300 309 440.

The Gold Coast Traveller appMake the most of your visit to the Gold Coast with the Official Gold Coast Travel app. The app will help you explore a range of activities available on the Gold Coast as well as restaurants in the main dining precincts and some hidden gems. The app is free and easy to use and can be downloaded to any compatible device from the Apple App Store or Google Play Store.



TOURS

http://www.experienceoz.com.au/gold-coast/tours/gold-coast-to-australia-zoo-tour/australia-zoo-day-tour-including-entry

http://www.experienceoz.com.au/gold-coast/tours/gold-coast-to-australia-zoo-tour/australia-zoo-day-tour-including-entry

http://www.visitgoldcoast.com/


Accommodation has been reserved for delegates in several hotels within close proximity to the convention. Favourable room rates have been negotiated and secured for convention delegates. All accommodation bookings can be made through Ozaccom using the enclosed booking form, or by following the link on the National Convention website: taxinstitute.com.au/nc15.

Prices listed below are subject to change. Other room types may be available upon request.


Mountain View Room $185 Pool/Park View Room $195 Coastal View Room $205 Convention venue – recommended for your convenience

Smart, contemporary and set on a world-class golf course, RACV Royal Pines Resort has 331 stylish guest accommodation rooms and premium spa suites with expansive views of the hinterland, chic tropical pool, Gold Coast skyline or the golf course.

Mercure Gold Coast 1/2

ROH Resort Room $149 10-minute drive from the convention venue

The Mercure Gold Coast Resort offers 280 spacious rooms to ensure you receive a relaxing night’s sleep. The resort is perfectly positioned for your business or leisure trip and only minutes from the beautiful Gold Coast beaches and hinterland. It’s a place to relax, unwind and rejuvenate away from the hustle and bustle of the city.

Royal Woods Resort 1/2

Guest Room $175 Four-minute drive from the convention venue

The Royal Woods Resort is the Gold Coast’s only all villa suite resort offering a range of one and two-bedroom suites or three-bedroom freestanding villas.

ACCOMMODATION


RACV Royal Pines ResortRACV Executive lounge

RACV Royal Pines ResortRACV Royal Pines Resort


Online: Register online to go into the draw to win an Apple iPad mini! Go to taxinsitute.com.au/nc15

Fax: 02 8223 0077Mail: The Tax Institute GPO Box 1694 Sydney NSW 2001

Don’t miss your chance to SAVE on your full convention registration!

Register for the full convention on or before 12 December 2014 and save $400 off the standard registration price.

Register for the full convention on or before 6 February 2015 and save $200 off the standard registration price.

Registration options

Full convention registrationThis registration option includes participation in the full technical program, a folder containing a hard copy of the available PowerPoint presentations, electronic access to all materials, attendance at the convention welcome reception on Wednesday night, attendance at the convention gala dinner on Thursday night and all meals and refreshments during convention hours. Registration fees do not include travel, accommodation or hotel incidentals.

A folder containing the available technical papers is available for purchase for $100. If you would like to purchase this folder, please complete the relevant section on the registration form. This folder must be purchased at the time of registration, and will not be available for purchase at the event.

Corporate ticketThis registration option allows one registration to be shared between multiple attendees from the same firm. Attend 15 technical sessions and receive one convention folder including a hard copy of all available PowerPoint presentations. Please note that convention lunches and social functions are not included in this price. Lunch may be purchased separately at a cost of $50 per person. To register, complete the ticket coordinator and payment details sections on the registration form. A form will be emailed to the ticket coordinator to complete with all delegate details, session choices and catering requirements.

Day registrationThis registration option entitles one delegate to attend a full day of technical sessions and includes a hard copy of the available PowerPoint presentations. Meals and refreshments during

convention hours are included. Thursday registration does not include attendance at the convention gala dinner. Tickets to the gala dinner can be purchased separately at a cost of $160 per person.

Session registrationThis registration option entitles one delegate to attend a selected session and includes electronic access to the technical paper and PowerPoint presentation for that session. Please note that convention lunches and social functions are not included in this price. Lunch may be purchased separately at a cost of $50 per person.

HOW TO REGISTER

Full convention registration Conference folder with PowerPoint

presentations

Online access to technical papers

Web app access to technical papers

Morning/ afternoon tea

Convention lunch Convention welcome drinks and gala dinner

Full convention registration 5 5 5 5 5 5

Corporate ticket 5 5 5

Day registration 5 5 5 5 5

Session registration 5 5

Please note that additional tickets to the welcome drinks and gala dinner can be purchased on the registration form.


Register

OnlineSave time, register online at taxinstitute.com.au

[email protected]

Fax 02 8223 0077

MailThe Tax Institute GPO Box 1694 Sydney, NSW 2001

30th National Convention | 18–20 March 2015 1150303M1/HTML | Page 1 of 2

Delegate details/Corporate ticket coordinator

Title: (Dr/Mr/Mrs/Miss/Ms/Other)

Preferred name:

Last name:

Member no.:

Company:

Postal address:

Suburb:

State: Postcode:

Tel: Fax:

Email:

Delegate dietary requirements:

Please tick this box if you do not wish your name to be included on the delegate list provided to all delegates.

Advance registration

Received on or before 12 December 2014

Early bird registration

Received on or before 6 February 2015

Standard registration

Received after 6 February 2015

Member New member*

Non- member Member New

member*Non-

member Member New member*

Non- member

Full convention registration $1,695 $1,795 $1,995 $1,895 $1,995 $2,195 $2,095 $2,195 $2,395

Full convention registration

Thursday 19 March 2015

Session 7: 11.30am–12.30pm

Session 7/1: Practical Management of Division 7A Session 7/2: The Board of Taxation’s Review of the

Debt/Equity Rules Session 7/3: The Latest on the Australian Taxation

Office’s Management of Tax Audits and Disputes

Lunchtime session: 12.45pm–1.30pm

Dealing with Digital Disruption (extra CPD hour)

Session 8: 2.00pm–3.00pm

Session 8/1: Tax Issues Arising From Maturing Situations in the Context of SMSFs

Session 8/2: Tax Issues in Structuring an Effective Executive Package

Session 8/3: Are Tax Havens Dead? Session 9: 3.30pm–4.30pm

Session 9/1: Trusts – Current Risk Areas Session 9/2: Revenue Versus Capital – That Old

Chestnut Session 9/3: The Practical Realities of Being a Tax

Adviser


Session 10/1: Tax-Effective Extraction of Retained Earnings From “Dormant” Private Companies: Case Studies

Session 10/2: Tax Risk Management Session 10/3: Grouping for Payroll Tax

Friday 20 March 2015

Session 12: 10.00am–11.00am

Session 12/1: Small Business CGT Concessions: Case Studies

Session 12/2: Tax Privatisation Legislation Session 12/3: When is a Company Incorporated

outside Australia a Resident of Australia?

Session 13: 11.30am–12.30pm

Session 13/1: Are your Superannuation Benefits Safe from Creditors and the ATO?

Session 13/2: M&A Taxation – Roasting Old Chestnuts

Session 13/3: Professional Practice Structures


Session 14/1: Vesting Trust Deeds Session 14/2: Tax Challenges for Multinationals Session 14/3: Fraud or Evasion?


Session 15/1: Deceased Estates – A Practical Perspective

Session 15/2: Recent Cases Session 15/3: Correcting Mistakes in Tax Returns

– Ethical and Risk Management Issues for Practitioners and Company Officers

Select your technical sessions

REGISTRATION FORMPlease photocopy the blank form for additional delegates. All prices quoted include GST. ABN 45 008 392 372

Win an Apple iPad mini!Register online to go into the draw to win!

‘Mate’s Rates promotion* (–$250)’. Name of new attendee: Please see page 19 for more details on the Mate’s Rates promotion.

Flexible registration optionsMember New member** Non-member

Wednesday only $495 $595 $795Thursday only* $895 $995 $1195Friday only $895 $995 $1195Single session (price is per session) $195Corporate ticket $2195

*Thursday registration does not include attendance at the convention gala dinner. Tickets to the gala dinner can be purchased separately at a cost of $160 per person. **New member price entitles you to affiliate membership ending on 30/06/2015. For more information please visit http://www.taxinstitute.com.au/member-centre.

Full convention registration: In 2015, this registration option includes a folder containing a hard copy of the available PowerPoint presentations only. You will receive access to the technical papers online. A hard copy of the available technical papers can be purchased for $100 on top of the registration fee.

I acknowledge that on the day I will receive the printed PowerPoint presentations only.

I would like to purchase a hard copy of the available technical papers. Please add $100.


REGISTRATION FORM Page 2 of 2

Accommodation

To book accommodation, please follow the link on the National Convention website (taxinstitute.com.au/nc15) or complete the enclosed booking form.

Convention registration $

Optional social activities and guest tickets $

Total payable $

Complete payment details

I enclose a cheque* for $

OR

Please charge my credit card $

AMEX Visa MasterCard Diners

Card no. / / /

Expiry date:

Cardholder’s signature:

Cardholder’s name:

*Please make cheque payable to The Tax Institute.

Payment method

Select your social activities

Day one – Wednesday 18 March 2015

The First National Convention Golf Competition (optional)

The National Convention Golf Competition on Wednesday 18 March 2015 is an optional activity and is NOT included in the registration fees. Please indicate whether you will be in attendance.*

Yes, I require ticket/s at $94 each: $

Name(s):

If you would like to hire a set of Callaway golf clubs to use during the competition, please indicate below:

I would like to hire sets of Callaway golf clubs @ $50 each to use during the competition

Convention welcome receptionThe convention welcome reception on Wednesday 18 March 2015 is included in the full convention registration fee.

I confirm I WILL be in attendance at the convention opening drinks reception OR

I WILL NOT be in attendance Additional tickets

Yes, I require additional tickets for the convention welcome reception at $80 each: $

Name(s):

Special dietary requirements:

Wednesday night optional social activities

The evening activities on Wednesday 18 March 2015 are NOT included in the registration fees. Please indicate whether you will be in attendance at any of the following activities.*

I confirm I WILL NOT be in attendance at any of the optional social activities

Option 1: Complimentary transfer to Gold Coast (one way) Yes, I require ticket/s

Name(s):

Select your social activities (cont)

Accompanying persons tours

Suggested accompanying person toursFor suggested accompanying persons tours please see page 14 of the brochure.

Post-convention toursFor post-convention tours visit http://www.visitgoldcoast.com/ or call 1300 309 440.

Membership and education program promotion I am interested in learning more about The Tax Institute’s education

program. Please contact me.

Marketing and business alliance partner exclusions I no longer wish to provide my contact details to The Tax Institute’s

contracted business partners. I no longer wish to receive marketing correspondence from The Tax Institute.

We take your privacy seriously. Our policy can be viewed at taxinstitute.com.au/go/footer/privacy.

For event enquiries, please contact the National Events Team on 1300 733 842 or [email protected].

For registration enquiries, please contact [email protected]

ReplacementsPlease note: Registrations for the event are not interchangeable but replacements are acceptable. Please notify us at least two days prior if you intend on sending a replacement. CPD hours will be allocated to the designated attendee. If the replacement is not a member, the non-member registration fee will apply.

CancellationsThe Tax Institute must receive cancellations in writing five working days prior to the convention. No refund will be given for cancellations received within five working days of the event. A replacement may be nominated. Further details on The Tax Institute’s cancellation policy can be found at taxinstitute.com.au.

Conference lunch – Thursday 19 March $50 x tickets

Conference dinner – Thursday 19 March $160 x tickets

Conference lunch – Friday 20 March $50 x tickets

Convention meals (corporate ticket only)

Option 2: Dracula’s Cabaret and Dinner Theatre Restaurant


Name(s):


Option 3: Seaduction Restaurant and Bar


Name(s):


Option 4: Arakawa Japanese Restaurant – Teppanyaki


Name(s):


Option 5: The Great Shiraz Challenge


Name(s):


*Please note there are maximum numbers and attendance is subject to availability.

Day two –Thursday 19 March 2015

Gala Dinner and Tax Adviser of the Year Awards

The convention gala dinner on Thursday 19 March 2015 is included in the full convention registration fee. For catering purposes, please indicate whether you will be in attendance at the dinner.

I confirm I WILL be in attendance at the convention gala dinner OR I WILL NOT be in attendance

Additional tickets Yes, I require additional guest tickets for the convention gala

dinner at $160 each: $

Name(s):



FURTHER INFORMATIONWhat, when and how to

Delegate listA delegate list will be included in the delegate folder to assist with networking. Please indicate on the registration form if you do not want your name included on the list.

Confirmation of registrationOn receipt of registration and payment you will receive an email containing your confirmation letter and tax invoice.

CPD AccreditationFull convention attendance counts for 15 hours of structured Continuing Professional Development Accreditation with The Tax Institute. Single-day attendance on Wednesday counts for three hours, Thursday, seven hours and Friday, five hours. Employer ticket attendance will be allocated accordingly to each attendee.

Getting to the The RACV Royal Pines ResortFlights: Qantas, Virgin Australia and Jetstar operate services to the Gold Coast. Delegates are advised to book early to secure best pricing.

By car: The Royal Pines Resort is located 32 kilometres north of Gold Coast Airport, 80 kilometres south of Brisbane International Airport and just 12 minutes drive from the magnificent beaches of Surfers Paradise. The address for the resort is Ross Street, Benowa.

By taxi: There is a taxi rank conveniently located outside of the domestic terminal for travellers requiring transport. For more information, please contact Gold Coast Cabs on 131 008.

Gold Coast Tourist Shuttle: The Gold Coast Tourist Shuttle provides door-to-door Gold Coast Airport transfers. For more information or to purchase a ticket call 1300 655 655.

Transportation to and from social activitiesWelcome reception In 2015 the welcome reception will be held Poolside at the RACV Royal Pines Resort. The Tax Institute staff will be at the venue to direct you.

Gala Dinner and Tax Adviser of the Year AwardsIn 2015 the convention gala dinner will be held onsite at the RACV Royal Pines Resort from 7.00pm.

Alteration and cancellation policy (including changing or transferring session)The Tax Institute reserves the right to alter, amend or cancel all or any of the arrangements contained in the program. It is a condition of registration that an administration fee of 20% of the registration fee will be charged for cancellation by delegates. Cancellations must be received in writing by The Tax Institute at least five working days prior to the event. No refund will be given for cancellations received within five working days of the event; however, a replacement may be nominated. If the replacement is not a member, the non–member registration fee will apply. CPD hours will be allocated to the designated attendee. The Tax Institute cannot accept responsibility for delegates’ late transport arrivals or non-arrivals due to delays. All accommodation booked through The Tax Institute will be non-refundable in the case of cancellation. The Tax Institute reserves the right to charge a minimal administration fee on accommodation rates. The Tax Institute reserves the right to alter any part of the program at any time without notice.

Gold Coast weatherMarch in the Gold Coast is typically hot, humid and rainy with some possibility of storms particularly in the late afternoon. Average temperatures range from 19 to 27 degrees Celsius.

Special dietary requirementsPlease indicate any special dietary requirements on your registration form.

DiscountsAdvance registrationAll registrations received and paid for on or before Friday 12 December 2014 will be entitled to an advance registration discount.

Early bird registrationAll registrations received and paid for on or before Friday 6 February 2015 will be entitled to an early bird discount.

Group discountsPurchase four registrations and receive the fifth free. All attendees must be from the same firm and all must register at the same time. This offer cannot be redeemed in conjunction with any other offer, promotional code or discount and excludes single-day registrations.

Mate’s ratesIntroduce a mate or colleague to the 30th National Convention and save $250 on your own registration. Not valid for single-session or single-day registrations. Both registrations must be received together, and one registration must be a first-time attendee. This offer cannot be redeemed in conjunction with any other offer, promotional code or discount.

Dress code Business casual clothing is suitable for the duration of the convention with the exception of the Gala Dinner. The dress code for the Gala Dinner is Lounge suit and Cocktail dress. Please refer to individual social options for the relevant dress codes.

Questions?Should you require any clarification of the convention program please contact The Tax Institute’s Events Team on 1300 733 842.

OnlineSave time, register online at taxinstitute.com.au/nc15

TO REGISTER

Fax02 8223 0077

MailThe Tax Institute, GPO Box 1694, Sydney, NSW 2001

[email protected]

Level 10, 175 Pitt Street Sydney NSW 2000

Tel: 1300 733 842 Fax: 02 8223 0077

For information, please contact National Events Team at [email protected]

0276

NAT

_02/

15

The Tax Institute gratefully acknowledges the generous assistance of members of the National Convention Organising Committee:

Stephen Healey, CTA, Deloitte (President Elect)Michael Flynn, CTA, Victorian Bar (President)Peter Godber, CTA, Grant Thornton

Len Hertzman, CTA, AshurstRobert Jeremenko, CTA, The Tax InstituteTracey Rens, CTA, Deloitte

Noel Rowland, The Tax Institute

And the National Convention Program Committee:

Len Hertzman, CTA, Ashurst (Chair)Peter Godber, CTA, Grant Thornton (Deputy Chair)Matthew Andruchowycz, CTA, WallmansPaul Banister, CTA, Grant ThorntonCorey Beat, CTA, RSM Bird Cameron

Joanne Dunne, CTA, Minter Ellison Stuart Glasgow, CTA, PwC Stephen Holmes, CTA, WMS Chartered AccountantsNarelle McBride, CTA, Greenwoods & FreehillsMarg Marshall, CTA, Wise Lord & Ferguson

Peter Nearhos, CTA, AurizonDaniel Smedley, CTA, Sladen LegalScott Treatt, CTA, Pitcher PartnersJerome Tse, CTA, King & Wood MallesonsNick Wilkins, CTA, Edwards MarshallDavid Williams, CTA (Life)

Executive Partner Exhibitors

Proudly supported by:

http://www.taxinstitute.com.au/nc15

Date post:	20-May-2020
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30th NATIONAL CONVENTION...profound impact on the way you run your practice and communicate with...

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