NSW 10th ANNUAL TAX FORUM - Microsoft · 2018-04-05 · 2 - THE TAX INSTITUTE - NSW 10th Annual Tax Forum PROGRAM AT A GLANCE Early bird offer – Register before Friday 21 April

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NSW 10th ANNUAL TAX FORUM

18–19 May 2017Sofitel Sydney Wentworth

2 - THE TAX INSTITUTE - NSW 10th Annual Tax Forum

PROGRAM AT A GLANCE

Early bird offer – Register before Friday 21 April 2017 to save!

Proudly sponsored by:

SME

� New Small Business Rollover

� SMSF Issues in the ATO spotlight for 2017/2018

� Division 7A

� Rollover vs CGT Concessions

� Trust Distributions

� Estate planning

� Control of Business Structures

� Superannuation Contributions

� Pensions

� Sale of a business

� Earnouts

� Innovative Entities

� Property Developers

� ATO Disputes with SME’s

CORPORATE

� What is Happening with BEPS

� Dealing across Asia Pacific

� AMIT Regime Implementation

� Corporate Tax Governance

� Taxing Settlements

� Revenue and Capital

� The Tax Avoidance Taskforce

� Tax Risk and Financing Transactions – an ATO Perspective

� CBC Reporting

� Financing – Debt equity

� States Taxes

� A snapshot of the current economic climate

� Tax Effect Accounting

� The DPT – why was it top of the ATO wish list?

HOT TOPICS

� New Superannuation Reforms

� FIRB Tax

� Foreign Person Stamp Duty and Land Tax Surcharges

� What is a Royalty?

� Structuring Infrastructure Investments

� Corporate Residency

� Employee Incentives

� Not-For-Profits

� Justified Trust

� GST Update

� Managing Part IVA

� Non-residents and Land

� The Broad Net of Payroll Tax

� Case Update

THE TAX INSTITUTE - NSW 10th Annual Tax Forum - 3

Day one – Thursday 18 May 2017

Time SME STREAM CORPORATE STREAM HOT TOPICS STREAM

8.00am–8.30am Registration

8.30am–9.25am Session 1A: New Small Business Rollover – How Generous is it Really?

Speaker: Dung Lam, CTA, McCullough Robertson

The Government’s big pitch to small business in the 2015 Budget was to enact the small business restructure rollover to allow small businesses to restructure their legal holding of business assets without incurring capital gains tax. Almost one year on from its enactment into law the rollover still remains somewhat of an exotic beast. In part this is due to some of the uncertainties and consequences of choosing the rollover.

This session will review:

� The conditions which need to be met for the rollover to apply and the consequences of choosing the rollover including the concepts of a ‘genuine restructure’ and ‘ultimate economic ownership’;

� Tips and traps in structuring a transaction to meet the rollover conditions i.e. what restructures work under the rollover and what do not;

� The issues one faces in moving assets out of a company using this rollover; and

� Practical examples of applying the rollover.

Session 1B: What is Happening with BEPS and Other Elements of International Taxation?

Speaker: Professor Richard Vann, CTA, Greenwoods & Herbert Smith Freehills

BEPS and international tax is an ever-moving area of tax. Professor Richard Vann will explore a number of topics linked to BEPS and related developments in international taxation including:

� Multilateral instrument to implement treaty-related BEPS measures

� BEPS follow-up work in 2016–17 � International dispute resolution � BEPS peer review mechanisms � BEPS “inclusive framework” � Diverted profits tax.

Session 1C: The New Superannuation Reforms – is this the end of the Generalist Superannuation Adviser?

Speaker: Gordon Mackenzie, CTA, University of New South Wales

Moderator: Nidal Danoun, CTA, Prosperity Financial Services

Can I make a non-concessional contribution? Can I pay my surviving spouse a pension on my death? Should I insure in the fund for a pension for my kid’s on my death? The answer: It depends.

The introduction of the Transfer Balance Caps and tying eligibility of most contributions to the fund balance is changing the game for superannuation advising.

This interactive session will analyse the changes and ask what impact it will have on the professionals advising on superannuation.

9.30am–10.25am Session 2A: SMSF Issues in the ATO spotlight for 2017/2018

Speakers: Stuart Forsyth, CTA, McPhersons Group and Kasey MacFarlane, Australian Taxation Office

This session will explore from the ATO’s perspective what SMSF advisers should be aware of including:

� The non-arm’s length income rules and limited recourse borrowing arrangements;

� The practical application of the ATO’s safe harbour borrowing terms in its practical compliance guideline 2016/6 and the ATO’s views expressed in TD 2016/16;

� SMSF issues in ATO spotlight for the 2017/2018 year dealing with the superannuation reforms and administration

� 30 June 2017 – What is on our checklist?

Session 2B: Dealing across Asia Pacific

Speaker: Peter Radlovacki, Deloitte

It is important for Australian corporate groups that are contemplating making investments in the Asia-Pacific region (as well as exiting or restructuring) to consider the complex and ever changing tax landscape. This session will explore some of the key areas, including:

� Australia’s foreign source income attribution regimes; � The relevance of treaties; and � What matters may need to be considered under the proposed anti-hybrid and diverted profits tax regimes.

Session 2C: FIRB Tax Speaker: Panel of experts

Panel: Malcolm Brennan, King & Wood Mallesons, Michael D’Ascenzo AO, FIRB, Elizabeth Hardcastle, Australian Taxation Office

Facilitator: Ellen Thomas, ATI, Norton Rose Fulbright

Our expert panel will cover the following current issues:

� FIRB process in general – process by which FIRB decisions are made

� ATO and FIRB interaction and engagement � Key areas of ATO focus � Tax Conditions – general and special � ATO/FIRB follow up post transaction – Annual reporting, non-compliance, implementation of conditions.

TECHNICAL PROGRAM


TECHNICAL PROGRAM

Day one – Thursday 18 May 2017 (cont)


10.30am–10.55am Morning tea

11.00am–11.55am Session 3A: Division 7A – an old chesnut

Speaker: Andrew Noolan, CTA, Brown Wright Stein Lawyers

Division 7A has been part of the tax landscape since 1997 but still causes regular issues for tax practitioners and their clients. Reform seems to be on the way, but between now and 1 July 2018 it will continue to be important to be able to recognise problems and identify solutions involving loans, payments, forgiveness of debts and the use of assets where a private company or corporate beneficiary is involved. This session will cover some of the common and less common Division 7A problems and the potential solutions to those problems.

Session 3B: AMIT Regime Implementation – Where Are We At?

Speaker: Craig Marston, CTA, KPMG

As many trusts race to elect into the AMIT Regime for 2017–18, a number of interesting technical issues have emerged. This presentation will:

� Outline the key elements of the regime � Consider if and when my trust should elect in � Consider some of the more interesting technical issues encountered so far

� Provide some practical AMIT calculation examples.

Session 3C: Foreign Person Stamp Duty And Land Tax Surcharges – Charting the New Tax Landscape

Speaker: Andrew Rider, CTA, NSW Bar

Through the use of case studies, this session will examine the new stamp duty and land tax surcharges for foreign purchasers and owners of residential land in NSW, including:

� Who and what the new surcharges apply to � Practical difficulties and traps with the new regime � What reporting requirements are there? � Why are family discretionary trusts a big problem? � Do the changes pose big problems for off-the- plan purchases?

12.00pm–12.55pm Session 4A: Restructuring Rollover vs CGT Concessions – And the Winner is …

Speaker: Jol Dare, CTA, HLB Mann Judd

With the new small business restructure relief applying from 1 July 2016, there is now the option of either applying the rollover or looking to the small business concessions for tax relief for changing operating structures. This session will consider the benefits and restrictions of each to highlight when one or the other is preferred. The main items that will be addressed are:

� What are the consequences of the SBR rollover applying?

� What are the consequences of applying the small business CGT concessions?

� When would you choose one or the other?

Session 4B: Corporate Tax Governance

Panel: Ronen Vexler, PwC, Steve Southon, NAB, Board of Taxation representative

This session will involve an elite panel of finance and tax practitioners who will discuss:

� The continuing evolution of tax governance for corporations

� Organisational risk management and governance and the interaction with tax

� Implications of ATO guidance on tax risk, governance and director duties.

Session 4C: What is a Royalty: New Thoughts on an Old Topic

Speaker: Paul McNab, CTA, PwC

Are royalties really an evolving landscape or is it simply more of the same? This session will look to:

� the history of Australian thinking on how royalties are identified.

� Consider recent evidence, in court cases and audit practice, that the Commissioner of Taxation is exploring whether royalties should have broader application than had previously been assumed.

� A discussion of the possible impact of Part IVA, Division 815 and the DPT on the area.”


TECHNICAL PROGRAM



1.00pm–1.55pm Lunch

2.00pm–2.55pm Session 5A: The Practical Issues Everyone Needs to Know About Trust Distributions

Speaker: Justen Nixon, Australian Taxation Office

The session will consider a number of topical practical issues in relation to trust distributions and other current areas of focus for the Commissioner in relation to trusts, including:

� Differences between trust income and taxable (net) income – when will the ATO have concerns with this?

� Your deed says the trust is vested but what are the tax consequence if you’ve made distributions after that time?

� Issues with distributing to non-resident beneficiaries � When will the ATO decide that the trustees should be taxed or that deceased estates shouldn’t receive the beneficial tax rates.

Session 5B: Taxing Settlements and Compromises – Not a Penny More, Not a Penny Less

Speaker: Chris Peadon, FTI, New Chambers

Commercial compromise of disputes should bring certainty as to the cost paid or benefit received. Unforeseen tax costs reduce the commercial benefit of resolution of the dispute.

This session will deal with common income tax issues that arise in the context of settling disputes on commercial terms.

Session 5C: Structuring infrastructure investments

Speaker: Peter Feros, CTA, Clayton Utz

With the ongoing growth of infrastructure projects within Australia, this session will outline the key issues in:

Structuring infrastructure investments in Australia, including:

� The use of stapled structures � The impact of TA 2017/1, � An update on 974-80 issues. � The ATO’s approach to infrastructure issues as outlined in its infrastructure framework.

3.00pm–3.25pm Afternoon tea

3.30pm–4.25pm Session 6A: Estate planning – blended families and problem beneficiaries

Speaker: Chris Tsovolos, Bartier Perry Pty Ltd

Assisting clients in structuring their personal successful plan and their family businesses succession plan is often a complicated process dealing with succession, taxation and asset protection issues. An increasingly common issue which adds to the complexity is how to plan for blended families and to put in place rules to assist the succession strategy in being as smooth as possible. In this session we will discuss the following aspects in dealing with blended families:

� What are the rules you need to aware of � What does it mean for SMSFs and family trusts � How you can assist your client with the development of a succession plan

� What options are available to the client � Discuss real life cases, what works and what doesn’t.

Session 6B: Revenue, Capital and Capitalised Labour

Speaker: David Wood, CTA, King & Wood Mallesons

The ATO argues that expenditure on salaries, wages and labour on-costs for the construction of depreciating assets is capital in nature and non-deductible. This is especially so if the expenditure is capitalised under accounting standards. This session will consider:

� The basis for the ATO’s position and whether it is correct as a matter of law

� The extent to which the accounting treatment is relevant in interpreting s 8-1

� Whether there are any limits to the ATO’s position if they are correct

� Is there a role for s 40-880?

Session 6C: Is Your Company Resident Where You Think it is?

Speaker: Vivian Chang, CTA, Ashurst

In late 2016, the High Court handed down judgment in the Bywater Investments/Hua Wang Bank case. The decision revisited concepts of residency and central management and control in the context of the court’s earlier decision in Esquire Nominees. This session will be a deep dive into the difficult issue of corporate residency. It will explain the current legal position and explore the practical impact of the High Court’s decision on current structures and future transactions.


TECHNICAL PROGRAM



4.30pm–5.25pm Session 7A: Control of Business Structures – How do You Pass it to the Right People?

Speaker: Lisa Oddo, CTA, N.Panos & Associates

Death, mental incapacity or bankruptcy: things that you hope never happen to you or your clients but sometimes do. Where business structures such as companies, trusts or SMSF’s are involved problems can be much greater than anticipated.

This session will examine issues such as:

� How to make sure control goes to the right people � How to make sure control doesn’t go to unintended persons

� You’ve set your client up as the sole director of a company or sole member of an SMSF or sole trustee/appointor of a trust have you created a big series of problems or can this be managed in the event of a tragedy?

� How to implement business succession plans properly.

Session 7B: The Tax Avoidance Taskforce

Speaker: Jennifer Kong, Australian Taxation Office

Addressing multinational tax avoidance has long been a topic of debate and scrutiny in the public arena. This session aims to provide you with an update on the how the ATO is addressing this key issue through the Tax Avoidance Taskforce. During the session you will hear about:

� The establishment of the Taskforce; � The key programs and initiatives that comprise it; � What the ATO has achieved so far and; � What the ATO aims to achieve during the life of the Taskforce.

Session 7C: The Way Ahead for Executive and Employee Incentives

Speaker: Andy Hutt, ATI, KPMG

This session will cover the taxation implications for employers and employees arising from the variety of incentive remuneration and packaging arrangements which are currently occurring in the market, and:

� Employee share schemes, including the use of trust structures to manage the scheme.

� Some of the concepts addressed in the withdrawn TR 2014/D1, and how these issues might be progressed

� The impact of the High Court judgment in Blank v FCT � The salary packaging landscape

Wine Tasting and Networking Drinks – Thursday 18 May 2017 Join your colleagues and conference speakers for an evening of wine tasting and networking – come along to sample wines and matching canapes and learn about delightful wines from some beautiful areas of Australia.

Time: 5.30pm – 7.30pm Price: Inclusive for all full registration delegates Dress: Business


Day two – Friday 19 May 2017 (cont)


8.00am–8.30am Registration

8.30am–9.25am Session 8A: Superannuation Contributions – Is 30 June 2017 D-Day?

Speaker: Leigh Mansell, Heffron Consulting

The new super legislation has thrown up a tremendous number of new strategies relating to contributions. This session will consider a number of areas to make sure clients don’t miss out on opportunities in the run up to 30 June including:

� What contributions can and should be made before 30 June to take advantage of the transitional rules.

� What non-concessional contributions cap will apply to your clients now and in the future and how can you optimise the use of the bring forward rules

� Who is affected by the changes to the concessional contributions cap and which clients can catch up on their unused caps.

Session 8B: Tax Risk and Financing Transactions – an ATO Perspective

Speaker: Jeremy Hirschhorn, CTA, Australian Taxation Office

This session focuses on the ATO’s approach to internal and external financing transactions and addresses:

� Key areas of concern for the ATO with regards to shareholder debt

� The approach to the application of the transfer pricing provisions in finance matters

� Thin capitalisation integrity including revaluation of intangibles

� Debt creation and loan-ups

Session 8C: Not-for-profits: What Are the Recent Changes Affecting this area

Speakers: John King, FTI, Prolegis and Danielle Mawer, Prolegis

This session will review recent tax and other relevant changes affecting charities and other not-for-profits, including:

� Tax and related regulatory changes relating to ancillary funds, public benevolent institutions, overseas aid or activities

� Practical consequences of different interpretations of the definition of ‘charity’ by state and territory OSRs

� Will a five-year review of ACNC throw up any possible tax changes including FBT issues?

9.30am–10.25am Session 9A: So Many Changes to Pensions: How Will You See the Wood for the Trees?

Speaker: Graeme Colley, Super Concepts

For 2017 pensions are far more than a payment from a regular super fund. Transfer balance caps and CGT resets among the many things that need to be considered. This session will:

� Take you through the rules giving effect to the superannuation changes,

� What needs to be done by 30 June 2017 � Take you into the future of the transfer balance caps for pensions from 1 July.

Session 9B: CBC Reporting

Speaker: Mark Thomas, EY

This session will cover:

� Introduction to the BEPS Action 13 – OECD guidance on transfer pricing documentation and CBC reporting – Background – Implementation: Key dates and related developments

� Preparation of the CBC report – Transparency and disclosure – what it means in practice

– Template and contents � Master file information � Automatic information exchange � OECD local file vs “unique” Australian local file

– An overview of the “unique” Australian local file requirements.

Session 9C: Justified Trust

Speakers: Judy Morris, Australian Taxation Office and Jade Isaacs, Australian Taxation Office

Tax regulators are modifying their approach. This session will provide insights on various matters including:

� Corporate tax contribution and the increased public interest in the taxation of large business

� Changing community expectations of transparency around tax matters

� How regulators are modifying their approach � Recent developments in how the ATO is approaching public and private groups including new justified trust approaches

TECHNICAL PROGRAM


TECHNICAL PROGRAM



10.30am–10.55am Morning tea

11.00am–11.55am Session 10A: Issues on a Sale of a Business and Business Restructures

Speaker: Michelle Hartman, CTA, Deloitte

This session will consider some of the recent developments and current thinking in relation to tax issues on businesses sales; including:

� Can the small business rollover measures be useful to restructure prior to sale?

� Clever ways to maximise the potential use of the small business CGT concessions

� Are the earnout provisions a bad idea for SMEs? � Some important considerations in the share sale versus asset sale dilemma.

Session 10B: Financing – Debt equity, Section 974-80

Speaker: Denis Larkin and James Momsen, KPMG

Of the many areas of most recent tax reform, the proposed changes to the debt/ equity rules, in particular section 974-80 of the Income Tax Assessment Act 1997 represent a significant policy shift. In this session we will cover the following areas:

� Considering the current position of s.974-80 and whether proposed reforms address the mischief identified?

� Understanding the impact of the new scheme aggregation rules and how these will affect M&A and other capital markets transactions?

� How will the reforms to s.974-80 interact with other recent reforms?

� The potential impact of the proposed anti-hybrid legislation and diverted profits tax on existing and future financing of corporates and other widely held vehicles.

Session 10C: GST Update

Speaker: Andrew Sommer, CTA, Clayton Utz

This session will cover a number of updates including:

� Legislation changes: – Changes for Business to Business transactions. Are your clients now outside the indirect tax zone?

– Changes to what it means to be “carrying on an enterprise” in the indirect tax zone

– The surprising implications of changes for Business to Consumer transactions with intangibles.

– Issues associated with changes for Business to Consumer transactions with physical goods

� Current issues in practice: registration, entities, second-hand goods

� Case law updates: Uber, Eastwin and others � Ruling and administration updates

12.00pm–12.55pm Session 11A: Earnouts – Should More SMEs be Using them?

Speaker: Jo-anne Hotston, CTA, TaxBytes

Too difficult? Too confusing? These are some of the usual reasons clients and advisors give for not using earnouts but are they missing out on a golden opportunity?

With changes in recent years to the way earnouts are taxed, these could be just the answer for an astute SME and their advisors. In this session we will look at:

� How can you fit into the ‘new’ rules and why would you want to?

� What happens if you still fit under the old rules? Can you still get a good outcome?

� Can Earnouts make the use of Small business CGT concessions even better?

Session 11B: State Taxes – What’s Been Happening?

Speakers: Katie Lin, PwC and Rachael Cullen, PwC

Payroll tax and duties are an ever evolving area with many problems and pitfalls advisors need to be aware of.

In this session we will discuss the practical issues and implications of the significant duties and payroll tax cases of the past 12 months.

Session 11C: Managing Part IVA

Speaker: Tim Kyle, CTA, Greenwoods & Herbert Smith Freehills

This session covers the following matters:

� Part IVA “flags” � The relevance (or otherwise) of a change of plans � Choosing between commercially equivalent options � Recalibrating existing arrangements � Particular issues with group restructures � The updated ATO Part IVA practice statement � The various mechanisms for obtaining comfort on Part IVA


TECHNICAL PROGRAM



1.00pm–1.55pm Lunch

2.00pm–2.55pm Session 12A: Innovative Entities – How to Get the Tax Office to Pay for your Good Ideas

Speaker: Adrian Bailey, CTA, Cleary Hoare Solicitors

The “Innovation Economy” has arrived and with it comes legislative changes which open up a whole new range of structures for clients, investors and employees. By considering the advantages, disadvantages and risks if you get it wrong this session will cover:

� The eligibility requirements for Early Stage Innovation Companies, Early Stage Venture Capital Limited Partnerships, and why they are an exciting change?

� The new Research & Development incentives � Start up employee share schemes along with examples of how these can be used in practice.

Session 12B: A snapshot of the current economic climate

Speaker: Savanth Sebastian, CommSec

The ever-changing state of the business environment affects all aspects of tax and our daily business practices. This session will deliver a pacey and dynamic examination of the economic changes and demographic shifts that are currently shaping the business world.

Session 12C: Non-residents and Land

Speaker: Scott Treatt, CTA, Pitcher Partners

This session will focus on:

� Issues for foreign residents and common problems in practice: – Addressing the loss of the CGT discount – CGT withholding on sales – Changes in stamp duty and land tax rates.


TECHNICAL PROGRAM



3.00pm–3.25pm Afternoon tea

3.30pm–4.25pm Session 13A: What do Mum and Dad Property Developers Really Need to Know?

Speaker: Scott McGill, CTA, Pitcher Partners

The issues confronting small and first-time property developers are an ever-present theme in SME practice. This session will combine theory with case studies, including:

� Where does capital stop and income start? � Super lot main residence sales. How far can you go on capital account?

� Tax-effective planning for profit making with existing capital assets

� Tax-effective structuring for mixed sales and lot retention.

Session 13B: Navigating through tax reporting season

Speaker: Tracey Rens and Clara Lee, Deloitte

There is greater scrutiny on tax disclosures as part of financial reporting as well as changes to the requirements and expectations. On top of this, tax professionals also need to be across the increasing interplay between tax and accounting concepts for interpreting tax legislation. This session will look at the critical issues in this area including:

� Impact of tax consolidation changes � Impact to thin capitalisation rules � Tax transparency and the code of conduct � Potential changes to uncertain tax positions � Changes to accounting policy choices or standards

Session 13C: The Broad Net of Payroll Tax

Speaker: Nick Gangemi, CTA, Second Floor Selborne Chambers

Payroll tax represents an (often unrecoverable) impost on businesses. With the recent narrowing of the stamp duty base, the Office of State Revenue is focusing on payroll tax and looking to apply it to circumstances that were not otherwise anticipated. This session looks at those areas where payroll tax has been charged on transactions and relationships that would not ordinarily be considered by businesses. This session will examine:

� Employment agency rules: it covers more than just employment agents

� Payroll tax grouping where there are tenuous links between group members

� Other payroll tax issues.

4.30pm–5.25pm Session 14A: ATO Disputes with SME Tax Payers – How to avoid the ATO Sledgehammer

Speaker: Tim Fraser, Australian Taxation Office

This session will look at how the ATO prevents and manages disputes in the SME market with a particular focus on privately owned and wealthy groups. It will consider what is being done to prevent disputes through our early engagement initiatives and how disputes are resolved throughout the dispute resolution process – e.g during audit and objection. It will also consider the drivers of disputes and discuss how the ATO is working to better manage disputes in the SME market.

Session 14B: The DPT – why was it top of the ATO wish list?

Speakers: Tony Cooper, EY

An overview of the new Australian DPT, what the DPT is intended to do, what it does change and what it does not. What does it mean for taxpayers with cross-border related party transactions and the way that they document their transfer pricing tax position and contest TP disputes.This session will focus on practical issues including:

� Dealing with the ATO in DPT disputes � Some foreign tax and financial reporting consequences of DPT assessments

� Lessons learned from the implementation of the MAAL by the ATO.

Session 14C: Case Update

Speaker: Bob Deutsch, CTA, The Tax Institute

As a current Deputy President of the Administrative Appeals Tribunal (AAT) with a special emphasis on international tax, Bob’s deep expertise in tax practice gives him a unique perspective to discuss many recent cases.

This session will include discussion on a number of interesting recent cases in international tax including:

� Seymour � Tech Mahindra � Macoun � Rawson Finances � Agius � Bywater.

The session will also discuss Charara on tax dispute procedure and D Marks Partnership on debt/equity.


PRESENTER PROFILESAn overview of our experts

Vivian Chang, CTA, is a Partner at Ashurst, based in Sydney. Vivian has over 20 years experience advising on Australian and international tax aspects of corporate and financial services transactions. Vivian works with Australian and multinational corporates as well as funds and institutional investors across a broad range of industries.

Adrian Bailey joined Cleary Hoare in 2007 and became a Principal on 1 July 2011. Adrian’s strong investigative background allows him to quickly identify the core issues and objectives for clients and efficiently provide solutions. His experience in dealing with people from all walks of life allows him to easily relate to all manner of clients. During his time at Cleary Hoare, Adrian has refined his knowledge and experience in taxation law, estate planning, succession planning, structuring and commercial law. Adrian has also completed his Masters of Taxation and is a Chartered Tax Adviser with the Tax Institute.

Malcolm Brennan is a partner at King & Wood Mallesons based in Canberra and specialises in advising clients on Australia’s foreign investment regime. He is an expert in the application of the Foreign Acquisitions and Takeovers Act 1975 and Australia’s Foreign Investment Policy and the impact these have on proposed investments into Australia. He has advised on the application of Australia’s Foreign Investment Policy in relation to many major transactions and developments. As a result of his wide experience he has a unique understanding of the issues and sensitivities surrounding foreign investment. Through his work, Malcolm deals daily with officers of the Foreign Investment and Trade Policy Division of the Federal Treasury in respect to all matters that require foreign investment notification.

Graeme Colley is the Executive Manager, SMSF Technical and Private Wealth, at SuperConcepts. In this role there are three areas of responsibility: the provision of technical and education services to private wealth clients, maintaining the company’s media and corporate profile and supporting the company’s advocacy role for government policy on superannuation. Prior to SuperConcepts, Graeme was the Director, Technical and Professional Standards, at the SMSF Association and previously worked with ANZ’s financial services arm OnePath Australia which he joined in 2001.

As National Technical Manager at OnePath, he was responsible for a team which provided technical advice on superannuation, Centrelink, aged care and taxation strategies to over 2,100 financial planners, key accounts and users of OnePath products. He brings over 30 years of taxation and superannuation experience gained from senior positions in the ATO and as an Assistant Commissioner of the Insurance and Superannuation Commission. These roles have included formulating and implementing policy, developing legislation and providing high-level technical advice.

Tony Cooper is a partner in the EY International Tax group in Sydney with more than 20 years of experience advising in international tax. He has been an EY partner since 2000. From 2002 to 2006 he was leader of the Australian Tax Desk in New York as a member of the Asia-Pacific Tax Group. From 2009-2011 he was part of the EY Private Equity Transaction Taxes team based in London. He focuses on North American inbound and outbound investment in the technology, media and entertainment sectors. He currently advises mulitinational clients on a range of ATO compliance products including risk reviews, tax audits and APAs involving a range of BEPS related tax issues facing tech sector clients including the MAAL, transfer pricing, PE, the DPT, and anti-hybrid changes. He is involved in ATO/Treasury consultation on BEPS driven tax changes.

Michael D’Ascenzo was appointed to the Foreign Investment Review Board with effect from 2 January 2013. Michael is recognised internationally for his leadership and expertise in taxation, administration, governance and policy. Michael was Commissioner of Taxation from January 2006 to December 2012, where he championed corporate values that put taxpayers and the community at the centre of ATO thinking. In January 2010, he was appointed an Officer of the Order of Australia for service to public administration, and in 2012 he was awarded the Chartered Accountants’ Federal Government Leader of the Year. Michael is currently also a non-executive director of Australia Post and a member of the Clean Energy Regulator, as well as an adjunct professor at UNSW and a professorial fellow at the University of Melbourne.

Jol Dare, CTA, is a Tax Partner of HLB Mann Judd (NSW) where he specialises in helping corporate and SME clients and their advisers. Jol has significant experience in SME restructuring, practically assisting small businesses to manage their tax risk and opportunity and realise their highest value at sale. Jol is a regular presenter for The Tax Institute’s Morning Tax Club and NSW Tax Forum.

Professor Bob Deutsch, CTA, is Deputy President with the Administrative Appeals Tribunal and Head of Education at The Tax Institute. He has written and taught widely in many areas of taxation law and related disciplines.

Peter Feros, CTA, is a tax partner at Clayton Utz. Peter specialises in providing transaction structuring advice and has acted for, among others, many large corporates and financial sponsors. His areas of focus include property, infrastructure, private equity and venture capital investment.

Stuart Forsyth is a Director of McPhersons, a company which specialises in providing technical advice on superannuation matters to the accounting, legal and financial planning industries. Stuart is the former Assistant Deputy Commissioner for Superannuation at the ATO where his responsibilities included active compliance and risk and intelligence for all superannuation subject areas. He was also closely involved in the ATO’s Stronger Super project to implement the Cooper Review recommendations and drafting the ATO ruling on limited recourse borrowing arrangements for SMSFs. With over 30 years experience, Stuart also has a strong income tax background and has worked extensively in litigation. He is a regular presenter of papers and superannuation workshops in Queensland and the southern states and is a member of The Tax Institute’s Superannuation Technical Committee and SISFA Technical Committee. He has also been appointed to the SMSF Policy Advisory Council of the SMSF Owners’ Alliance.

Timothy Fraser has 17 years of tax experience and is a member of The Tax Institute. Tim has worked in a wide variety of roles within the ATO as well as being one of the first members of staff in the office of the Inspector-General of Taxation when it was created. Tim has also worked for Ernst & Young in the UK in their financial services team as well as adviser in the PNG Internal Revenue Commission. Tim is currently a Senior Director in the ATO’s



Aggressive Tax Planning team with the Private Groups and High Wealth Individuals business line.

Nick Gangemi, CTA, is a Barrister on Second Floor Selborne Chambers. He works in tax and commercial litigation, tax disputes and the provision of tax and legal advice. Nick’s areas of expertise include corporate tax, international tax, high net worth individuals, trust law, and mergers and acquisitions.

Elizabeth Hardcastle has leadership of the implementation of the Multinational Anti Avoidance Legislation (MAAL) and administration of the Foreign Investment Regime initiatives. Elizabeth joined the ATO in 2011 as one of the Assistant Commissioners responsible for Client Engagement in Private Groups and High Wealth Individuals where she had carriage of the Wealthy Australian program. Prior to joining the ATO, Elizabeth was the SES National Manager at Austrade for the Export Market Development Grants (EMDG) scheme. Elizabeth has also worked in ministerial liaison, policy and strategic design roles and as a manager in taxation in a Tier 1 Chartered Accountancy firm both in Australia and overseas.

Michelle Hartman is a Tax Partner at Deloitte Private with many years of experience in providing practical tax advice to clients. Michelle advises SME clients across a broad range of issues and taxes, including tax structuring, exit and succession planning.

Jeremy Hirschhorn, CTA, joined the ATO in August 2014, and since March 2015 has been the Deputy Commissioner for Public Groups in the Public Groups and International business line. In this role he is responsible for overseeing tax administration and compliance for all public entities. Before taking on this role, he was the ATO’s Chief Tax Counsel with responsibility for the Tax Counsel Network. Prior to joining the ATO, Jeremy was a senior partner in KPMG’s Tax Practice.

Jo-anne Hotston, CTA, is a Director of TaxBytes, a specialised tax training business. Jo-anne is a Fellow of the Institute of Chartered Accountants, a Chartered Tax Adviser of The Tax Institute, and holds a Masters of Taxation from the University of Sydney. Jo-anne has been providing tax training to accounting and legal firms since 1994. She provides monthly tax training to a number of accounting firms throughout Australia from first tier down to smaller firms.

Andy Hutt, ATI, has over 20 years’ experience in advising clients on the financial, taxation and governance aspects of remuneration, including the design of equity-based incentives, the implementation of salary sacrifice arrangements, and the management and benchmarking of expatriate policies. He is a frequent speaker at professional development seminars and has regularly participated in Treasury and ATO consultative forums.

Jade Isaacs is an Assistant Commissioner with the ATO. Her current focus is on client engagement within the Private Groups and High Wealth Individuals market, which involves managing private groups, high- wealth individuals, wealthy Australians and the not-for-profit sector. Jade joined the ATO in 2000, and has experience in private group structures, dispute resolution, international tax (as a former member of the Treasury Base Erosion and Profit Shifting (BEPS) Advisory Group and ATO BEPS Taskforce), interpretative advice and GST.

John King, FTI, is a Consultant at Prolegis Lawyers in Sydney. Prolegis is a 14-lawyer boutique firm that specialises in advising clients throughout Australia in relation to the charities and not-for-profit sector (including structuring, establishment, tax, regulatory, governance, compliance and disputes matters), with offices in Sydney and Melbourne. Prior to joining Prolegis in 2011, John was a Tax Partner at Mallesons Stephen Jaques (now King & Wood Mallesons) in Sydney and New York for more than 31 years.

Jennifer Kong is the National Technical Director of the Multinational Anti-Avoidance Law (MAAL) project team in the International area of the ATO and is responsible for the implementation of the MAAL. Previously, she was a tax technical specialist in the International Structuring and Profit Shifting hub. Prior to joining the ATO, she worked in corporate and international tax with a Big4 firm.

Tim Kyle, CTA is a Director of Greenwoods & Herbert Smith Freehills, based in the Sydney office. He focuses on the resources and financial services industries, advising clients on a wide range of income tax matters, including mergers and acquisitions, capital management, cross-border dealings, market value issues, audits and tax litigation. Tim has worked on a range of matters involving Part IVA advice, rulings and disputes.

Dung Lam is a Senior Associate at McCullough Robertson Lawyers with close to 20 years experience in advising on a wide variety of taxes including income tax, capital gains tax, GST and state taxes such as payroll tax and land tax. Dung also has extensive experience advising on taxation trusts, superannuation issues in the self managed superannuation funds arena and tax issues related to estate planning. Dung advises a broad range of clients ranging from small to medium enterprises, high net worth individuals, professional firms, accountants and their clients. Dung is a Chartered Tax Adviser, full member of the Society of Trusts and Estate Practitioners and a member of the NSW Law Society Liaison Committee with the NSW Office of State Revenue.

Denis Larkin is a Director in KPMG’s Deals Taxation practice and has 12 years’ experience in providing Australian income tax advice to Australian and foreign multinational enterprises and investment funds. Denis has extensive experience advising clients on all stages of the tax cycle, from due diligence and structuring of an acquisition, to implementation and on-going tax compliance processes.

Clara Lee is a Corporate & International Tax Director in Sydney. She has over 16 years of corporate tax experience working with a variety of clients, including inbound and outbound multinational corporates. Clara has specialist experience in providing Australian tax compliance and tax effective accounting services and advising on corporate re-organisations and structuring investments.

Katie Lin is a Partner in PwC’s Employment Taxes practice and has over 15 years experience advising businesses, ranging from SMEs to multinational conglomerates, on employment tax issues. Katie’s areas of expertise include payroll tax, superannuation guarantee, FBT, PAYG withholding and employment policies and procedures. Katie regularly hosts and presents at PwC’s Employment Tax Seminars for both the private sector and government departments. She has assisted many of PwC’s clients to navigate and manage the complexities arising from the audit and investigation processes initiated by the relevant authorities for employment taxes.

Gordon Mackenzie, CTA, is the convenor of the Master of Tax (Tax and Financial Planning) in the Tax School at UNSW, as well as teaching three superannuation regulation and tax subjects in the Master of Financial Planning run by the Banking and Finance



School. He is also Director of the UNSW SMSF Specialisation for CA ANZ and CPA Australia, which has completed 600 candidates in four years. Before becoming an academic, Gordon was Global Tax Director at AMP Ltd and prior to that was their Technical Services Director with a staff of 30 professionals Australia wide servicing 3000+ advisers. As a lawyer for AMP Ltd, he was responsible for the licensing of some of their licensed subsidiaries such as Hillross Ltd.

Leigh Mansell heads up the Technical Services Team at Heffron and is intimately involved in developing the firm’s range of technical materials for clients. One of Leigh’s greatest attributes is her ability to make complex concepts appear simple and participants in previous training events have valued this highly. She is a Chartered Accountant with over 25 years of superannuation experience and has worked extensively in both corporate and self managed superannuation fund administration, technical support, education and advice. This gives her a unique ability to advise not only on the technical issues faced by SMSF advisers but also the practical solutions she has developed and implemented.

Craig Marston, CTA, is a member of KPMG’s financial services tax practice. Craig advises on a range of banking, funds management and corporate tax matters. Craig has extensive experience working with several Australian banks and life/funds management groups, as well as various listed and foreign private property trusts. Craig also has experience assisting high net worth individuals and family groups manage their tax affairs.

Danielle Mawer is a Senior Associate at Prolegis Lawyers in Sydney. Prolegis is a 14-lawyer boutique firm that specialises in advising clients throughout Australia in relation to the charities and not-for-profit sector (including structuring, establishment, tax, regulatory, governance, compliance and disputes matters), with offices in Sydney and Melbourne. Danielle graduated with first-class honours in Law from the University of Sydney and, prior to joining Prolegis in 2012, worked in the Commercial Disputes Group at Henry Davis York in Sydney.

James Momsen is a Director in KPMG’s Deals Taxation practice and has 10 years experience in providing Australian income tax diligence and transaction structuring services for a range

of domestic and international private equity, corporate and infrastructure clients. He also advises corporate clients with respect to cross border investment and financing, internal restructuring and capital management transactions.

Judy Morris, CTA, is an Assistant Commissioner in Public Groups and International and leads the Justified trust initiative having previously led the Sydney Operations group. Judy joined the ATO in 2009. Prior to joining the ATO, Judy was a Corporate Tax Partner with a large advisory firm. Judy also has experience as Head of Tax for a large Australian listed group

Kasey Macfarlane is the ATO’s Assistant Commissioner responsible for self-managed superannuation funds. Prior to joining the ATO in 1999 Kasey worked as a chartered accountant in both a ‘big 4’ and second tier accounting firm. During her time at the ATO Kasey has undertaken a number of technical leadership roles and her responsibilities across various tax products have included, technical leadership and input into policy and law development, leading the development of ATO public rulings and guidance products and Leading the management and resolution of tax related strategic litigation matters.

Scott McGill, CTA, is a Partner at Pitcher Partners Sydney where he focuses on taxation, business, structuring and succession issues for a wide range of clients. Scott also heads the property industry speciality in the Sydney practice working with small and large developers, retirement villages/aged care and investors. Scott has extensive experience in income tax, GST and state taxes from both his time in public practice as well as the ATO, and has a reputation for achieving commercial outcomes on complex issues.

Paul McNab, CTA, is a Partner and solicitor in the Tax Controversy practice in PwC Sydney. Paul has more than 30 years of taxation experience and has published and spoken on a wide range of taxation issues throughout that period. Over the last 20 years, he has had extensive experience in assisting clients understand the tax risks they face and manage their interactions with the ATO. His client base includes some of Australia’s and the world’s largest multinationals, and the information technology and telecommunications sectors are particularly heavily represented. His work has included planning for and review of significant transactions

(including business value chain transformations), assistance with the assessment and disclosure of tax risk to statutory auditors, management of audits by the ATO and negotiation of settlements, and the preparation and conduct of litigation.

Justen Nixon joined the ATO in 2007 and is a Senior Technical Adviser in the ATO’s Tax Counsel Network, with a focus on private business structures and banking and finance issues. Justen’s professional experience includes previous roles as a Director in the ATO’s Public Groups and International business line and a secondment to the Department of Treasury as a policy analyst in the International Tax Unit. He holds a Bachelor of Arts, a Bachelor of Laws, a Master of Professional Accounting and a Master of Laws. He was admitted as a solicitor in NSW in 2008.

Andrew Noolan, CTA, is a Partner in the Sydney law firm Brown Wright Stein Lawyers. His 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.

Lisa Oddo, CTA, is a Solicitor at N.Panos & Associates, a boutique law firm specialising in tax, superannuation, commercial law, and estate and business succession planning matters. Lisa has provided clients with superannuation and estate planning advice, including representing clients in family provision claims.

Chris Peadon, FTI, is a barrister at the NSW Bar. He has 15 years experience in tax, and has practised at the Bar since 2011. Chris regularly advises and appears for taxpayers and the Commissioner.

Tracey Rens is a Corporate & International Tax Partner in Sydney for over 20 years and has cross border M&A, international structuring and advisory experience working with multinational corporates across various sectors. Tracey provides advice on all major areas of Australian tax including capital gains tax issues relating to acquisitions, divestments and restructures, loss management and integrity issues, capital allowance provisions, repatriation matters, tax consolidation and IFRS.

Andrew Rider, CTA, is a leading Australian tax barrister specialising in land tax, payroll tax and stamp duty litigation and dispute resolution. Andrew also advises on Australia-wide stamp duties,



land tax and payroll tax. Prior to coming to the Bar, Andrew was a solicitor and Associate to Justice Michael Kirby. Andrew lectures in taxation law at the University of Sydney Law School and previously lectured at the University of Technology Sydney. Andrew edits the leading stamp duty publication Australian Stamp Duties Law and authors the national stamp duty section of the leading online service “Practical Guidance – Property Law”. Andrew is a Chartered Tax Adviser and examiner with The Tax Institute and member of The Tax Institute/Office of State Revenue Liaison Committee and Dispute Resolution Technical Committee. Andrew is recognised in Doyle’s Guide as a leading Australian tax barrister.

Andrew Sommer, CTA, is the national practice group leader for tax at Clayton Utz and has been working in tax for over 20 years. Andrew specialises in GST, providing advice across all industry sectors and levels of government as well advising on other tax issues, including land tax, payroll tax, FBT and state-based royalty regimes. Andrew has also acted for clients in relation to various litigious tax matters at all levels of review including the High Court. Andrew lectures in GST for the University of Sydney as part of the Master of Laws program and has previously taught GST subjects for the University of New South Wales. Andrew serves on the Indirect Tax Public Rulings Panel and The Tax Institute’s Education Quality Assurance Board, is a member of the editorial board of the Australian Tax Law Bulletin, the indirect tax editor of the Australian Journal of Banking and Finance Law and Practice and is a co-author of the book, Tax and Insolvency.

Steve Southon has been NAB’s Chief Tax Officer since March 2013. He has more than 23 years’ experience in taxation across many business sectors ranging from small business to international banking. Steve holds Bachelor degrees in both Financial Administration and Law, Masters degrees in both Taxation and Law and is a member of the Institute of Chartered Accountants. Steve also is a member of the Advisory Panel of the Board of Taxation.

Ellen Thomas, ATI, is a tax lawyer based in Sydney. She focuses on the tax aspects of M&A and finance transactions, as well as tax audits and dispute resolution. She advises on a range of domestic and international M&A transactions, corporate restructures, post-acquisition integrations, international tax planning, distressed debt transactions, infrastructure investments and financial arrangements.

Ellen also has extensive experience in dealing with the Australian Taxation Office, including in relation to ruling applications, audits and dispute resolution.

Mark Thomas is a Director in EY’s Transfer Pricing practice in Sydney. He has over 12 years experience in transfer pricing and economic consulting for multinational enterprises. Mark has been involved in all aspects of transfer pricing including APAs, dispute resolution, planning and documentation. Prior to joining the Sydney office, Mark practised in transfer pricing with Ernst & Young in India, focusing on advising US-based multinational companies on transfer pricing issues in Australia, Asia, North America and Europe. Mark’s experience also includes a position in an offshore advisory consulting firm, neoIT, primarily focusing on global advisory services. Mark’s clients include businesses across a diverse range of industries, including information technology, financial services, cosmetics, fashion and apparel, pharmaceutical, electronics, consumer products, retail and wholesale industries.

Scott Treatt, CTA, a partner in the Taxation Consulting Group 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 and accounting firms within the Critical Point Network on all domestic and international taxation issues.

Chris Tsovolos focuses on providing practical and effective solutions for individuals and privately held businesses across a range of personal and commercial tax issues. His clients rely on his strategic approach to personal and business succession planning, wealth protection and asset structuring. Chris also has significant experience in assisting clients with asset protective and tax-effective restructures as well as objections and appeals against ATO and NSW Office of State Revenue decisions. On the succession side, Chris assists clients with a range of matters, from preparing asset protective and tax-effective estate plans, to structuring complex multi-tiered family business succession strategies assisting families transition family businesses to the next generation. Chris assists a number of families at various stages in the wealth cycle by creating

structures to accumulate, enhance, preserve and distribute wealth having regard to the family’s objectives and taking into account their wealth protection and succession issues and taxation laws.

Prof Richard Vann, CTA, is Challis Professor of Law at the University of Sydney and a Consultant at Greenwoods & Herbert Smith Freehills. He has also taught at NYU Law School, Harvard Law School and the University of London. He has held many government consultancies in Australia, including the Review of Business Taxation (1998–1999), the Review of International Taxation (2002–2003) and the Australian Taxation Office Public Rulings Panels on international and indirect taxation (1995–2007). Most recently, he has been involved in various Board of Taxation work on managed investment trusts and collective investment vehicles, the attribution of profits to permanent establishments and as a member of Treasury’s BEPS Advisory Group. Richard is the Editor-in-Chief of the IBFD Global Tax Treaties Commentaries, now being progressively published online.

Ronen Vexler is a Partner in PwC’s Sydney corporate tax practice, with experience across a broad range of taxation issues including compliance, due diligence and structuring. He has assisted on a broad range of clients, both inbound and outbound and of various sizes. Ronen leads PwC Australia’s Tax Accounting Services practice. He has been a Tax Accounting specialist for over 15 years and has been the lead tax partner of many statutory audits. Ronen has extensive expertise assisting large companies understand day to day tax accounting issues, as well as the tax accounting consequences of changing tax law, changing accounting standards, and merger and acquisition activity. He is a frequent presenter on tax accounting issues.

David Wood, CTA, is a Tax Partner in the Melbourne office of King & Wood Mallesons. He has more than 34 years experience in providing tax advice and conducts a varied practice which covers all aspects of revenue law. David has particular experience in advising on financial services and financial transactions, including innovative financial products, derivatives, securitisations and infrastructure projects. David also advises on mergers and acquisitions, international taxation, tax audits, the conduct of tax litigation, stamp duty and GST.


NSW 10th Annual Tax Forum | 18−19 May 2017 2170518M1/WD

Two-day registration

� Attendance at any session of your choice (maximum 14 sessions) � Electronic access to download available technical papers and presentations

� Morning and afternoon refreshments � Lunch � 14 CPD hours

Single-day registrationAttendance at any session of your choice (maximum 7 sessions) � Electronic access to download available technical papers and presentations

� Morning and afternoon refreshments (Day 1 or Day 2) � Lunch (Day 1 or Day 2) � 7 CPD hours

Printed materials To assist in reducing the environmental impact, the standard registration option will provide only electronic access to materials. For an additional fee of $100, delegates may choose to receive all available technical papers and presentations in hard copy format at the forum. Refer to the registration options and indicate your preference.

Employer ticketPlease complete the employer ticket registration form on page 17 and page 18.

Early-bird offerRegister on or before 21 April 2017 to save.

Registration options (all prices include GST)

Full forum registration – 14 CPD hours

Early bird Standard (register on or before (register after 21 April 2017) 21 April 2017)

Member $1,495 $1,645Non-member $1,695 $1,845New member^ $1,545 $1,695

I understand that the registration fees do not include printed materials. Access to materials will be electronic.

Add full technical papers ($100)

Networking wine tasting function

I will be attending the wine tasting networking function on Thursday 18 May 2017 (Included in price)

Networking wine tasting function additional guest ticket x

Total registration fee $ ^For an extra $300 become a member of The Tax Institute until 30 June 2018. Membership will include a free two-week trial of Tax Knowledge eXchange, the Institute’s electronic information resource, upon application.

Single-day registration – 7 CPD hours Early bird Standard (register on or before (register after 21 April 2017) 21 April 2017)

Thursday Member $795 $895Thursday Non-member $895 $995

Friday Member $795 $895Friday Non-member $895 $995


Add full technical papers (Add $100) Add attendance at networking wine tasting function x

Total registration fee $

Personal details

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

First name:

Last name:

Member no: Company:

Postal address:

Suburb:

State: Postcode:

Tel: Fax:

Email:

Dietary requirements:

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

Two-day registration total $

Single-day registration total $

Total payable $

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

INDIVIDUAL REGISTRATION FORMPlease note a tax invoice will be forwarded to you on receipt of your registration with your letter of confirmation. Please photocopy for additional delegates. All prices quoted include GST.

| Page 1 of 2

Register

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

Fax02 8223 0077

[email protected]

16 - THE TAX INSTITUTE -NSW 10th Annual Tax Forum

Day 1 – Thursday 18 May 2017

Session 1: 8.30am–9.25am

Session 1A: New Small Business Rollover Session 1B: What is Happening with BEPS Session 1C: The New Superannuation Reforms


Session 2A: Borrowings by an SMSF Session 2B: Asia Pac – Tax Planning opportunities Session 2C: FIRB Tax


Session 3A: Division 7A Session 3B: AMIT Regime Implementation Session 3C: Foreign Person Stamp Duty And Land Tax Surcharges

Session 4: 12.00pm–12.55pm

Session 4A Restructuring Rollover vs CGT Concessions Session 4B: Corporate Tax Governance Session 4C: What is a Royalty?


Session 5A: Trust Distributions Session 5B: Taxing Settlements and Compromises Session 5C: Structuring infrastructure investments


Session 6A: Blended Families And Problem Beneficiaries Session 6B: Revenue, Capital and Capitalised Labour Session 6C: Is Your Company Resident Where You Think It Is?


Session 7A: Control of Business Structures Session 7B: The Tax Avoidance Taskforce Session 7C: The Way Ahead for Executive and Employment

Incentives

Day 2 – Friday 19 May 2017


Session 8A: Superannuation Contributions Session 8B: Tax Risk and Financing Transactions – an ATO

Perspective Session 8C: Not-For-Profits


Session 9A: Pensions Session 9B: CBC Reporting Session 9C: Justified Trust


Session 10A: Sale of a business Session 10B: Financing – Debt equity Session 10C: GST Update


Session 11A: Earnouts Session 11B: States Taxes Session 11C: Managing Part IVA


Session 12A: Innovative Entities Session 12B: A snapshot of the current economic climate Session 12C: Non-residents and Land


Session 13A: Mum and Dad Property Developers Session 13B: Tax Effect Accounting Session 13C: The Broad Net of Payroll Tax


Session 14A: ATO Disputes with SME Tax Payers Session 14B: The DPT – why was it top of the ATO wish list? Session 14C: Case Update

Session selection

Please advise below which sessions you would like to attend during the forum. Please note sessions are subject to availability.

INDIVIDUAL REGISTRATION FORM Page 2 of 2


Registration options (all prices include GST)

Early bird ticket* $1,895

Standard ticket $2,095


Add full technical papers (Add $100)

Networking wine tasting function attendance x

Forum total $

*On or before 21 April 2017

Employer ticket co-ordinator details

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

First name:

Last name:

Member no: Company:

Postal address:

Suburb:

State: Postcode:

Tel: Fax:

Email:

Dietary requirements:

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

Employer ticket registration total $

Total payable $

I enclose a cheque* for $ OR

Please charge my credit card $

AMEX Visa MasterCard Diners

*Please make cheque payable to The Tax Institute.

Card no. / / /

Expiry date:

Cardholder’s signature:

Cardholder’s name:

Payment method

Membership and education program promotion

I am interested in becoming a member of the The Tax Institute. Please send me further details.

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.

NSW 10th Annual Tax Forum | 18−19 May 2017 2170518M1/WD

EMPLOYER TICKET REGISTRATION FORMA tax invoice and confirmation letter will be sent on receipt of your registration. All prices quoted include GST. ABN 45 009 392 372

| Page 1 of 2

Employer registration

� Multi-user registration (register up to 14 delegates from the same organisation)

� Attendance at any session of your choice (total 14 technical sessions)

� Electronic access to download available technical papers and presentations

� Morning and afternoon refreshments

� 14 CPD hours

Session selectionPlease complete the form overleaf indicating the sessions that each person is attending. Please note that sessions will be allocated on a first-come, first-served basis, so please make your selections as soon as possible to avoid disappointment. Please ensure the form is correct as CPD hours will be allocated accordingly.Note: Employer tickets do not include attendance at the networking lunches.Employer ticket registrations will not receive printed papers. Access to materials will be electronic.

Once you have registeredYou will receive a tax invoice and confirmation letter including details of your session selections. Please check your session details and contact The Tax Institute on 02 8223 0040 if any details are incorrect.

Early bird offerRegister on or before 21 April 2017 to save.

Register

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

Fax02 8223 0077

[email protected]

18 - THE TAX INSTITUTE -NSW 10th Annual Tax Forum

Session selection

Session number (First choice)

Session number (Second choice)

Attendees’ preferred full name (for name badge)

Tax Institute member/non-member number (if known)

Attendee’s email address (required)

1

2

3

4

5

6

7

8

9

10

11

12

13

14

EMPLOYER TICKET REGISTRATION FORM Page 2 of 2

Please note sessions are subject to availability.


FURTHER INFORMATIONWhat, when and how to

Employer ticket administrationFor employer tickets, the names of all attendees and the sessions they will be attending must be submitted on the employer ticket registration form. A confirmation letter for each attendee will be emailed to the employer ticket coordinator. If any amendments need to be made, please call (02) 8223 0040.

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

Paperless eventThe Tax Institute understands the impact that an event of this nature has on the environment, especially when printing delegate materials. Full technical papers and PowerPoint presentations will be available online to all participating delegates to download approximately five days before the event. Once these are available an email will be sent to delegates with access details. Delegates can purchase paper materials for $100.

Tax Forum Event appThe Tax Forum app will be available for download 1 week prior to the event. The app will contain session and speaker information, the delegate list and available technical materials. You will receive instructions via email detailing how to download the app.

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 forum attendance counts for 14 hours of Structured Continuing Professional Development Accreditation with The Tax Institute. Single-day attendance counts for 7 hours and employer ticket attendance will be allocated accordingly to each attendee.

The venueThe forum will be held at Sofitel Sydney Wentworth, 61–101 Phillip Street, Sydney, NSW, 2000.

Getting thereBus services run along Phillip Street, and both Wynyard and Martin Place train stations are within close proximity of the venue. Please contact us if you require a map with further details.

ParkingParking at the Sofitel Sydney Wentworth is accessible via Bligh Street. There is a daily conference rate of $43.20 available to delegates – please advise the parking attendant that you are attending The Tax Institute’s 10th Annual Tax Forum to obtain this rate. To view standard car parking rates, visit www.secureparking.com.au.

Dress code Business casual attire is suitable for the duration of the forum.

Changing or transferring sessions Attendance at the forum is fully transferable. Replacements can be nominated at any time; however, please email ALL changes to [email protected] to ensure that your data is updated, name tags are accurate and CPD hours are allocated to the correct attendee.

If your changes are received more than three working days prior to the commencement of the forum, a revised confirmation letter will be sent.

Note: There may be an additional cost depending on the member status of the registered attendee and the replacement.

Alteration and cancellation policy 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 acceptance of registration that an administration fee of 20% of the registration fee will be charged for cancellation. No refund will be given for cancellations received within five working days of the event. 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.

Group discount Purchase four full registrations and receive the fifth one complimentary. All attendees must be from the same firm and all registration forms must be submitted together.

PrivacyWe take your privacy seriously, and our policy can be viewed at: www.taxinstitute.com.au/go/footer/privacy.

EnquiriesIf you have any enquiries, please contact the New South Wales division on 02 8223 0040 or email [email protected].

Join Australia’s leading professional tax bodyTake advantage of the special new member introductory offer. For an additional $300, receive membership (valid to 30 June 2018) and a two-week trial of Tax Knowledge eXchange, the Institute’s electronic information resource, upon application.

Member benefits include: � Taxation in Australia Journal

� TaxVine e-newsletter

� TaxLine Research Service – free to members

� CPD event discounts

� Publications and tax product discounts

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For further information, please contact the New South Wales division of The Tax Institute:

Tel: (02) 8223 0040 Email: [email protected]

Or forward your completed registration:

Online: taxinstitute.com.au/NSWTaxForumFax: 02 8223 0077Mail: GPO Box 1694, Sydney, NSW 2001

Documents

NSW 10th ANNUAL TAX FORUM - Microsoft · 2018-04-05 · 2 - THE TAX INSTITUTE - NSW 10th Annual Tax Forum PROGRAM AT A GLANCE Early bird offer – Register before Friday 21 April