Seminar and Convention papers from all Taxation Institute events are available online to be downloaded in PDF format.
Seminar papers and presentations
The Tax Institute runs over 300 CPD seminars a year and the majority of our speakers dedicate considerable time and effort in preparing and writing papers and presentations. All papers and powerpoint presentations provided by the speakers from our seminars are available through the website individually or through a Tax Knowledge eXchange subscription.
Finding a paper or presentation
To find a paper you can either scroll through the list at the bottom of this page or use the right hand side Paper Search to refine your search criteria. Enter Keyword, State of Event and Date Range. For a more detailed search use our Advanced Search facility.
2021 Local Tax Club Series – Dealing with state revenue authorities regarding stamp duty and land tax (Melbourne)16 Sep 2021 | Online | VIC
This session will cover:
- Revenue powers of investigation and recent areas of interest
- Reassessment periods
- Obligations to inform the revenue of changes to liability and eligibility for exemptions
- Penalties and interest
- Responding to requests and dealing with authorities
- Applying for private rulings
- Applying for refunds.
09 Sep 2021 |
This event covered the following:
- Hearing from the ATO in relation to the development and execution of the ATO’s transfer pricing strategy, the role of the Economist Practice and the draft PCG on intangibles
- A panel discussion involving legal and accounting specialists involved in transfer pricing cases
- Looking at the latest international developments in relation to the OECD/G20’s work on Pillar 1 and Pillar 2 and future trends in tax transparency and what it means for MNE groups
- Rethinking past approaches in relation to transfer pricing dispute resolution and dealing with financial transactions
- Practical insights from corporate Australia in dealing with the ATO’s justified trust program and the evolving nature of the in-house transfer pricing function
- Technical sessions addressing characterisation issues in a transfer pricing context, the intersection of transfer pricing and Part IVA, customs duty and transfer pricing and the ever-expanding definition of a SGE.
08 Sep 2021 |
Trusts are commonly used entity structures in Australia, providing trustees with flexibility when dealing with the distribution of profits. However, the administration of trusts under trust law and for income tax purposes is complex and requires trustees and their advisers to be alert to the various issues that can arise during the life of a trust so that appropriate planning can be undertaken, and issues can be managed.
This event focused on topics relevant for understanding and managing a trust during its lifecycle and highlighting some recent “hot topics” including, dealing with trust distributions, residency, and state taxes.
25 Aug 2021 |
Tattersall's Club, Brisbane |
Australians love trusts! But some pretty ugly things can happen with trusts, when trustees make controversial decisions. This scenario, presented by David W Mark QC, works through the history of a dispute between a mythical family, and their property-rich discretionary trust. Who wins, when the chips are down? Is it the Tax Office?
- What happens if the trustee makes a mistake in sending income to someone?
- Can a trustee exclude someone from being a beneficiary? Is there any come-back on that?
- What can the beneficiaries do to get mistakes fixed?
- What is the difference between the trust deeds modelled on the Ramsden case, and the BRK (Bris) case?
- How do you extract information from the trustees, to find out what they have done?
- What can go wrong with trust administration?
19 Aug 2021 |
The concept of an “active asset” is fundamental to the application of the small business CGT concessions. Recent cases have created confusion amongst advisers and their clients in this supposedly “basic” area. This seminar sought to clarify some of the uncertainty and covered the following issues:
- What is an active asset? (i.e. analysis of section 152-40 of the ITAA 1997)
- Analysis of recent cases, guidelines and rulings (e.g. FCT v Eichmann  FCA 2155 and SWPD and FCT  AATA 555)
- Review of recent amendments to the definition of active asset (e.g. “new” active asset test for shares or interests in trusts)
- Practical case studies.
19 Aug 2021 |
Leonda by the Yarra & Online |
This session will cover:
- The latest ATO material on NALI and NALE (LCR 2019/D3 is due in final form soon)
- How the NALI provisions apply to a loss, outgoing or expense that is lower than arm's length
- General versus specific expenses and what income is taxed
- When the services provided in an individual versus a trustee capacity and why does it matter?
- Plus much more...
18 Aug 2021 |
This R&D masterclass heard from senior members of the ATO and AusIndustry, experienced R&D advisers and lawyers specialising in R&D matters. This event covered recent decisions of the Tribunal and Courts, the latest in administrative practice, current focus areas, how to be prepared for and navigate R&D disputes and the policy discussions around incentivising the future of innovation and R&D in Australia.
29 Jul 2021 |
An exemption that relieved small employers from having to report payments made to their closely held payees through Single Touch Payroll ended on 30 June 2021. This means that, from 1 July 2021, small employers will need to start reporting their closely held payees through STP.
This essential webinar explained what is a closely held payee, the STP reporting options for employers of closely held payees, how to make a reasonable estimate, Superannuation Guarantee implications and strategies, interaction with other laws and the due dates for finalisation.
28 Jul 2021 |
This latest webinar presented by Robyn Jacobson, CTA, answered any outstanding questions on the latest 2021 COVID-19 support measures, including:
- New JobSaver program
- COVID-19 Disaster Payment
- NSW 2021 COVID-19 Business Support Grant
- NSW Micro Business Support Grant
- Other support measures.
2021 Local Tax Club – Avoiding and Preparing for ATO/OSR disputes: Practical tips on evidence, proof and onus (Brisbane)28 Jul 2021 | Tattersall's Club, Brisbane | QLD
This session is for tax advisors who want to minimise the risks of a protracted, costly dispute with the revenue authorities and give their clients the best prospects were litigation is inevitable. We are seeing a trend of tax appeals with insufficient, incomplete evidence and business records that fail to discharge the onus of proof. However, we are also seeing taxpayers that promptly gather evidence and assess their claims having early success with the revenue authorities. This session covered:
- Common tricks and traps in gathering evidence and documents for audits and objections
- Assessing the prospects and return on investment of a tax appeal
- Current Court approaches to evidence, proof and onus
- Practical tips for advisors to avoid disputes and increase the prospects of a Court win.