49th western australia state convention...the tax institute - 49th western australia state...

taxinstitute.com.au

49th WESTERN AUSTRALIA STATE

CONVENTION

11–12 August 2016Novotel Vines Swan Valley Resort

Preferred Partner: Business Alliance Partners:

2 - THE TAX INSTITUTE - 49th Western Australia State Convention

On behalf of the Western Australia Convention Steering Committee and The Tax Institute, it is our pleasure to invite you to the 49th Western Australia State Convention, featuring an exciting new format, on 11–12 August 2016. It will be held in the idyllic surrounds of the Novotel Vines Resort in the Swan Valley, only 40 minutes from Perth’s CBD.

In keeping with the rich history and tradition as Western Australia’s premier event for tax professionals, the WA State Convention offers a great forum to stay up to date, maintain technical knowledge and, importantly, earn valuable CPD hours.

Why you should attend

The 2016 program includes: � An outstanding line-up of local and interstate speakers

� Practical technical sessions for tax professionals with an emphasis on “real-world” application

� Concurrent sessions for both SME and corporate tax professionals

� Opportunities to network and exchange ideas with peers and tax experts, including the renowned Friday night gala dinner to be held on-site at the Novotel Vines Swan Valley Resort with the 2016 theme of “Rio” (feathers and sparkles expected)

� And to honour the Olympics, we will be offering on Saturday morning the opportunity to play a round of golf or you may choose to head out on the open road and complete a bike ride around the picturesque Swan Valley.

This year the technical program covers a range of tax issues that confront us in the ever-changing environment we work in. With an emphasis on the practical, we’ll look at such areas as treatment of unpaid present entitlements (UPEs), hear about the developments in the interaction of GST and property development and get some tips on

solving “inherited” client problems. We also are pleased to introduce this year a stream of topics for corporate practitioners, including an M & A Masterclass and smaller group discussions with senior ATO officials and tax experts on a range of current topical tax areas.

Highlights of the convention will include:

� The keynote address from Justice Pagone on current trends in tax disputes

� Updates from the WA State Treasurer and WA State Commissioner of the OSR

� Presentations by the Inspector-General of Taxation and leading ATO representatives including ATO Deputy Commissioner Jeremy Hirschhorn

� A wine tasting welcome reception with renowned WA wine critic Ray Jordan

� Special entertainment at the gala dinner.

We look forward to seeing you in the Swan Valley in August

WELCOME49th Western Australia State Convention

Early Bird Registration – Register on or before Friday 8 July 2016 to save!

Thank you

The Tax Institute gratefully acknowledges the generous assistance of members of the 49th Western Australia State Convention Steering Committee:

Annette Morgan, CTAChair, WA State Convention Steering Committee

Matthew Popham, CTA Chair, WA State Council

Corey Beat, CTAChair, WA Professional Development Committee

Annette Morgan, CTA, Curtin University (Chair, Convention Steering Committee)Corey Beat, CTA, RSM AustraliaMark Ceglinski, ATI, Aarya PartnersRupert Cheong, CTA, Alpha Accountancy ServicesFleur Lewis, ATI, Jackson McDonaldDale Pinto, CTA (Life), Curtin University Matthew Popham, CTA, KPMG

Preferred Partner:

Business Alliance Partners:

THE TAX INSTITUTE - 49th Western Australia State Convention - 3

Day one – Thursday 11 August 2016

Time Plenary

8.15am–9.15am Registration

9.15am–9.30am Welcome and Opening Address

Speaker: Arthur Athanasiou, CTA, President, The Tax Institute

9.30am–10.15am Session 1: ATO – Focus Areas and Priorities for the Large MarketSpeaker: Jeremy Hirschhorn, CTA, Deputy Commissioner, ATO

In this session, Jeremy will discuss the current priorities for the ATO in administering the tax system for the large market. He will discuss some of the philosophies that are influencing their current approach and some of the specific initiatives that are being developed to support this approach and deliver on the ATO’s mandate. Jeremy will also talk about tax transparency and, in particular, the importance of transparency for the functioning of the tax system and how companies can manage and benefit from greater tax transparency.

10.15am–10.30am Morning tea

Time SME stream Corporate stream

10.30am–12.30pm Session 2A: Workshop – Exiting Business Structures Speaker: Ken Schurgott, CTA (Life), Brown Wright Stein Lawyers

This workshop will illustrate some of the more difficult issues tax practitioners will come across when advising successful clients about:

� Selling to third parties � Transferring control in a corporate joint venture � Getting access to the cash without disproportionate tax liabilities � Using concessional tax treatments.

Some featured issues are:

� Applying the earnout rules � Buybacks and capital reductions � Liquidators’ distributions � Stamp duty exposures � Scrip-for-scrip exchanges.

Session 2B: Panel Session – The Life Cycle of a Transaction in the Era of Constructive EngagementSpeakers: Geofrey Fooks, Wesfarmers, Jeremy Hirschhorn, CTA, ATO, Andrew Orme, ATO & Dr Niv Tadmore, CTA, Clayton Utz

This panel-led session will focus on practical insights from ATO management, a senior tax manager and a tax adviser on the life cycle of a transaction in the public groups and international (PGI) market.

Using a case study as a practical reference point, the panel will explore these issues in the context of the ATO’s practices and policies regarding engagement with PGI clients. The emphasis will be on ensuring a productive and constructive engagement to achieve clarity and certainty in relation to the issues and the prevention of disputes, and, if they arise, how to handle them in the most effective and collaborative manner. The discussion will also focus on the ATO PGI strategic direction and its importance in the context of the overall tax system.

12.30pm–1.30pm Lunch

TECHNICAL PROGRAM


Day one – Thursday 11 August 2016 (cont)


1.30pm–3.00pm Session 3A: Business Disruptions and Taxation ConsequencesSpeaker: Marc Worley, CTA, Deloitte Private

This session will focus on the tax issues that need to be considered for business owners and entities when a business disruption event (such as death, disability, trauma or divorce) occurs. The session will include a discussion on the points below, coupled with case studies:

� Death, disability and trauma insurances � Activation of buy/sell arrangements � Vesting of trusts � Divorce � Division 7A � Small business CGT concessions.

Session 3B: M&A Taxation – Roasting Old ChestnutsSpeaker: Nick Heggart, CTA, Greenwoods & Herbert Smith Freehills

With the main elements of Australia’s M&A-focused tax codes in place for over a decade, this in-depth session will focus on major M&A issues that continue to cause concern for tax advisers and their clients, including:

� Scrip-for-scrip rollover � Transaction-related distributions � Consolidation � Demergers.

This session, as written and presented by Ken Spence and Edward Consett at the 2016 National Convention, will also incorporate several case studies to tease out the issues canvassed in the formal presentation.

3.00pm–3.30pm Afternoon tea

3.30pm–4.30pm Session 4A: UPEs – There’s a Fraction too Much Fiction! Speaker: Moira Merrick, CTA, Deloitte

In 2009–10, the SME sector was dramatically disrupted when the ATO changed its view about how Div 7A applies to unpaid present entitlements (UPEs). Practice Statement: PS LA 2010/4 offered three safe harbours for sub-trust arrangements as a practical solution, but practitioners have not necessarily found the safe harbours to be commercially viable. This session looks at examples that are commercially viable.This session also examines a number of emerging issues concerning how the status of UPEs interact with a number of provisions (other than Division 7A) in the Tax Act, such as the CGT provisions, including the CGT small business concessions.

Session 4B: Stapled Entities and Infrastructure Tax IssuesSpeaker: Kathryn Utting, PwC

This session will explore topical issues related to stapled structures and infrastructure investments. Kathryn will consider the core commercial and income tax implications of stapled structures and why they are appropriate for certain investments. Topical tax issues in infrastructure investments, including ATO guidance and review activity around infrastructure investments, will also be explored.

4.30pm–5.15pm Session 5: Commissioner of State Revenue UpdateSpeaker: Nicki Suchenia, Commissioner of State Revenue

The Commissioner will outline new and upcoming changes at State Revenue, including legislation amendments, education and voluntary compliance initiatives, electronic documents lodgment facilities and service delivery changes to improve duties assessment timeframes.

5.15pm–5.45pm Session 6: WA State Treasurer’s Address - Tax Reform: A WA PerspectiveSpeaker: The Hon. Dr Mike Nahan, MLA, WA State Treasurer

Dr Nahan will discuss the challenges and opportunities for tax reform from a uniquely WA perspective.

TECHNICAL PROGRAM

Momentum Wealth welcome reception and wine tasting with Ray Jordan, Wine Editor, The West AustralianRay Jordan will lead delegates on a journey sampling some of Australia’s leading wines. Use this unique opportunity to network with your colleagues and convention speakers – while sampling wines and matching canapés from around Australia.

Time: 6.00pm–8.00pm Price: Inclusive for all full registration delegates Additional tickets: $65


Day two – Friday 12 August 2016


9.00am–10.00am Session 7A: Solving Inherited Client Problems Speaker: Ken Schurgott, CTA (Life), Brown Wright Stein Lawyers

Often when taking on a new client you inherit problems. This session will examine some common “inherited issues” and provide practical options for managing them. It will also address what your obligations are as an adviser when a client presents with historical issues. Ken will cover issues including:

� Past Div 7A non-compliance defective restructures � Inefficient structures � Non-compliance with the personal services income rules and exposures arising from alienated personal exertion income

� Historical aggressive tax strategies (eg limited partnerships, companies limited by guarantees).

Session 7B: The Board of Taxation Update Speaker: Craig Yaxley, CTA, Board Member, The Board of Taxation

The Board of Taxation is playing an ever-increasing role as a real-time tax policy adviser to Treasury and the government. This session will provide an update on the Board’s current activities and where it will focus its resources over the next 12 months.

10.00am–10.30am Session 8: How to Effectively Run an AAT Case Speaker: Stephen Frost, FTI, Deputy President, Administrative Appeals Tribunal

During this session, Stephen will guide delegates on how to effectively run an AAT case with a focus on the following:

� The process of an AAT case � How to prepare for an AAT case � The information factors that delegates need to know about running a case in the AAT � Outline to delegates of what the AAT expects of them.

10.30am–11.00am Morning tea

11.00am–12.00pm Session 9A: The Removal of the Accountant’s Exemption – One Month In Speaker: Mark Halsey, Halsey Legal Services

The removal of the “accountant’s exemption” has arguably been the most significant regulatory change facing SMSF practitioners in Australia. At the time of this presentation, the new licensing regime for SMSF practitioners will have been in place and operating for only 42 days. This presentation will discuss the key new compliance obligations for SMSF practitioners, and provide early feedback on how the new regulatory regime is being bedded down.

Session 9B: Alternate Dispute Resolution and Transfer Pricing Speaker: Andrew Orme, ATO & Dr Niv Tadmore, CTA, Clayton Utz

This session will focus on the practical issues that arise when resolving transfer pricing disputes in the context of large-scale and complex transactions. Starting from the basis that transfer pricing litigation poses certain challenges for taxpayers and the ATO, the session will discuss the following:

� How transfer pricing disputes interact with the Independent Review Function � The role for ADR processes in working through issues and resolving disputes � An update on recent ATO consultation on transfer pricing dispute resolution options which both Andrew and Niv have both been involved in.

12.00pm–1.00pm Session 10: The Inspector-General of Taxation Update Ali Noroozi, Inspector-General of Taxation

TECHNICAL PROGRAM


TECHNICAL PROGRAM

Day two – Friday 12 August 2016 (cont)


1.00pm–2.00pm Lunch

2.00pm–3.00pm Session 11: Keynote Address – Current Trends in Tax Disputes Speaker: Justice Pagone, Judge of the Federal Court

3.00pm–4.00pm Session 12A: Superannuation UpdateSpeaker: Jemma Sanderson, CTA, Cooper Partners

As with all areas of tax, superannuation is subject to continuous change. The last 12 months have held substantial opportunities for change in this area, including a pre-election Budget, a federal election, ATO guidance and case judgements. This session will outline the biggest changes to superannuation in the last 12 months and the action items required for your clients so that you are at the forefront in this area. Areas of discussion include:

� The operation of the Practical Compliance Guidelines regarding LRBAs and related party loans � Changes announced in the Budget and the implementation timetable � Recent cases requiring consideration for our clients.

Session 12B: Q & A with Stephen Frost and Craig Yaxley Speaker: Stephen Frost, FTI & Craig Yaxley, CTA

Delegates will have the opportunity to submit questions prior to the convention in regards to the Board of Taxation and Administrative Appeals Tribunal. These questions will be addressed during the session leading to further interaction and open discussion among speakers and delegates.

4.00pm–4.30pm Afternoon tea

4.30pm–5.30pm Session 13A: GST and Property Issues – Gimme Shelter Speaker: Tony Ince, CTA, RSM Australia

Property transactions continue to produce the most litigation when it comes to GST. Why is this? This session will examine the continuing day-to-day issues surrounding property transactions and highlight what you need to look out for. It will provide shelter from the potential risk in GST issues. While these issues are specifically about GST and property, many are not limited to property transactions but have application across a broad spectrum of transactions.

Session 13B: International Tax Update Speaker: Matthew Popham, CTA, KPMG

The taxation of multinational groups continues to be in the public eye and at the forefront of tax developments, with a raft of changes being proposed and legislated. These include the multinational and anti-avoidance legislation (MAAL) and country-by-country reporting requirements and now the new Diverted Profits Tax announced in the recent Federal Budget. Matthew provides an update on the recent changes and what they may mean for companies and the broader economy.

The Rio Experience Gala DinnerLong considered one of the highlights of the tax professional’s social diary, The Tax Institute’s State Convention gala dinner continues its tradition of celebration and fun, as delegates and their guests experience the magic of Rio!

Time: 7.00pm–11.00pm Price: Inclusive for all full convention registration delegates Additional tickets: $160


PRESENTER PROFILESAn overview of our experts

Arthur Athanasiou, CTA, a partner at Thomson Geer Lawyers, has many years experience in complex tax litigation and tax audit negotiations and settlements. Arthur’s main area of practice is taxation advisory, with an emphasis on dispute resolution, particularly in the SME sector, with both the ATO and the SRO. He also has broad experience in the taxation of trusts and SME entities, with an emphasis on Div 7A and high wealth individuals and family groups. Arthur has extensive experience in all areas of direct and indirect taxation and has qualified as a Chartered Accountant. He has also held senior taxation and management positions in the transport and motor vehicle industries, with specialist experience in logistics, supply chain, chain of responsibility and contract warehousing. Arthur is the President of The Tax Institute as well as a State Councillor, and also chairs the Law Institute’s Tax Law Advisory Committee. Arthur is an Accredited Tax Law Specialist and a widely published writer on taxation issues. He regularly appears in the mainstream media, and presents at tax seminars and discussion groups. Arthur has been recognised in as a recommended tax lawyer in Victoria.

Geofrey Fooks is the Group Tax Manager at Wesfarmers is responsible for all tax obligations of the global group. Prior to joining Wesfarmers, Geofrey spent 10 years at Ernst & Young. Geofrey is a member of the Corporate Tax Association Executive Committee, Board of Taxation Advisory Panel and the Chartered Accountants Australia New Zealand. Geofrey is also involved in ATO consultation via the Large Business Liaison Group. He has experience covering all areas of corporate tax, including numerous M&A transactions, sale and purchase, returns of capital, class rulings, lead role on Coles acquisition ACA, managing global transfer pricing including APA negotiations, CFC attribution, employee taxation planning including share plans, various dealings across fuel tax, excise, GST, customs duty, WET and extensive experience in liaising with regulators.

Stephen Frost, FTI, is a Deputy President of the AAT, based in Sydney. He was first appointed to the AAT in 2006. From 1995 to 2008, he was a tax partner at KPMG. Prior to joining KPMG he worked in the ATO for 12 years, in Sydney and Canberra. He is a trained mediator and frequently conducts conciliation conferences and other ADR processes in the Tribunal. He has sat on several significant tax cases in the AAT that have gone on to the Federal Court and the High Court. In 2010, he was appointed a judicial member of the NSW Administrative Decisions Tribunal (ADT) and

became a Senior Member of the Civil and Administrative Tribunal of New South Wales (NCAT) on its creation in 2014.

Mark Halsey is a Solicitor and co-founder of Halsey Legal Services where he practises financial services law and credit law. Prior to this, Mark worked in several roles in the financial services industry over a period of 18 years, including as WA Financial Services Manager for Aviva, a private client adviser for Saw James stockbrokers, State Compliance Manager – WA for MLC, and the WA Financial Services Manager for GIO Australia and Home Building Society, where he managed the Society’s household, commercial and consumer credit insurance departments. Mark is a Senior Fellow of Finsia, a member of ASIC’s Financial Services Consultative Committee and was a member of the Commonwealth Treasury’s Consumer Compensation Roundtable in 2007.

Nick Heggart, CTA, is a Director in the Perth office of Greenwoods & Herbert Smith Freehills. Nick provides clients with advice in relation to income tax, stamp duty and resource rent tax with a particular focus on clients in the energy and resources and property sectors. He sits on the WA State Revenue Liaison Committee (with the WA Commissioner of State Revenue) and the Energy & Resources Working Group with the ATO. Nick also sits on the State Council for The Tax Institute.

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.

Tony Ince, CTA, has more than 20 years experience in the indirect tax field, recently taking up a consulting role with RSM Australia in Perth. Most of his work is in the areas of GST, payroll tax and fuel tax credits. For several years he sat on the Western Australian State Revenue Liaison Committee as part of his role as Chairman of the Taxation Committee at the WA Chamber of Commerce and Industry.

Ray Jordan has been writing about wine for nearly 40 years. His first articles were published in the early issues of the national wine magazine in the late 70s when he worked in Sydney as a

correspondent for newspaper. Ray is currently Wine Editor for The West Australian and writes two regular weekly columns in ‘Fresh’ section and ‘Saturday Magazine’, while also contributing to other publications. In 2003, Ray released the first of his annual guides to Western Australian wines and has also co-authored a book on the Margaret River. He co-hosts a regular wine show on Curtin FM radio. Ray has judged at the Swan Valley Wine Show, the Barossa Wine Show, the Perth Hills Wines Show, the Geographe Wine Show and the Sheraton Wine Awards. He has been awarded the Jack Mann Medal for his contribution to the West Australian wine industry.

Moira Merrick, CTA, is a Director in the Tax Insights and Policy Group at Deloitte. In this role, Moira deals with emerging issues and advises both corporate groups and large private clients on a broad range of tax matters, including group restructures, tax consolidations, CGT, trust distributions and Div 7A.

The Hon. Dr Mike Nahan is WA’s State Treasurer. He was initially appointed to Cabinet as Minister for Energy; Finance; Citizenship and Multicultural Interests following the Liberal National government’s electoral win in March 2013. He was then elevated to the position of Treasurer in March 2014. He was first elected as the Member for Riverton in the 2008 state election, and in 2012 was appointed to the position of Parliamentary Secretary to the Minister for Education, Energy and Indigenous Affairs. Dr Nahan chaired the Economics and Industry Standing Committee and has undertaken important inquiries into big issues affecting the state, including domestic gas prices. The Minister migrated to Australia in 1978 from the United States and arrived in Western Australia in 1982. Prior to becoming a state politician he was Executive Director of the Institute of Public Affairs, a leading national conservative think tank. He brings to the ministerial role a lifetime of experience, leadership and values as a parent, a state public servant, an economist and a proven champion for the local community. Mike holds a PhD in Economics from the Australian National University and was awarded a Centenary Medal by the Australian Government in 2000 for his contribution to public policy.

Ali Noroozi was appointed as the Inspector-General of Taxation (IGT) for an initial term of five years on 6 November 2008. On 6 November 2013, he was re-appointed to the role for a further term of five years. Mr Noroozi holds degrees in Engineering and Law, including a Masters of Law specialising in taxation. Prior to his appointment as the IGT,


PRESENTER PROFILESAn overview of our experts

he had gained more than 15 years of experience working in taxation, including working at leading international accounting and law firms in Australia and the United Kingdom.

Andrew Orme is an Assistant Commissioner in the ATO’s Review and Dispute Resolution team. He has responsibility for independent review and large market objections, as well as providing litigation case leadership. Before taking on his current role, he was in the ATO’s Tax Counsel Network, where he was a Senior Tax Counsel and acted for a period as Deputy Chief Tax Counsel for Indirect Taxes. Prior to joining the ATO he was a Senior Associate specialising in tax at Clayton Utz.

Justice Pagone was appointed to the Federal Court of Australia in June 2013. Prior to this appointment, he was a judge of the trial division of the Supreme Court of Victoria and had been the judge in charge of the Commercial Court of that court. Justice Pagone graduated from Monash University in 1979 with a Bachelor of Laws and from Cambridge University with a Master of Laws in 1983. In 2014, he was awarded an LLD from the University of Melbourne for his research and published work on anti-tax avoidance provisions. He was admitted as a legal practitioner in 1980, signed the roll of counsel in 1985, and was appointed Queen’s Counsel for Victoria in 1996. During his career at the Bar, Justice Pagone practised widely in taxation law, commercial law, administrative law, constitution law, and public and human rights law. He was also Special Counsel to the Australian Taxation Office between 2002 and 2004. He is a professorial fellow of the Melbourne Law School and lectures in several postgraduate courses at the Melbourne Law School and from time to time in the Law Faculty at Monash University. Justice Pagone is a vice-president of the International Association of Judges and a director of the Board of the International Association of Tax Judges.

Matthew Popham, CTA, is a KPMG Tax Partner with over 20 years tax experience. He advises clients on a variety of income tax and capital gains tax matters affecting a wide variety of industries including energy and natural resources, and the not-for-profit sector, which are all going through periods of change and uncertainty. Matt leads the International Tax Group at KPMG in Perth and has significant experience in advising multinational groups, particularly with respect to M&A transactions and company restructures, as well as a range of income tax matters such as tax consolidations,

capital allowances and debt forgiveness. Matt is the chair of The Tax Institute’s WA State Council and regularly speaks at industry events.

Jemma Sanderson, CTA, is a Director at Cooper Partners Financial Services, heading up their SMSF specialist services. Jemma provides strategic advice on SMSFs, estate planning and wealth management to clients, as well as technical support to accounting, legal and financial planning groups. Jemma has over 15 years experience in developing complex strategies for high net worth clients. Jemma is a regular presenter on superannuation and SMSFs for The Tax Institute and other professional bodies across Australia. She is the author of the popular SMSF Guide published by The Tax Institute, currently in its 7th edition, and is the convenor of The Tax Institute’s Graduate Diploma of Applied Tax Law Advanced Superannuation unit.

Ken Schurgott, CTA (Life), is a Tax and Commercial Law Director of Schurgott & Co Lawyers and Special Counsel with Brown Wright Stein Lawyers, Sydney. He has extensive experience in all aspects of tax (including state taxes and litigation), as well as business structuring, business sales and acquisitions, asset protection, succession planning and trust and estate law. Ken has been, until recently, a member of the Advisory Panel to the Board of Taxation and heavily engaged in ongoing consultation in relation to the reform of the taxation of trusts and trust issues generally.

Nicki Suchenia was appointed as Commissioner of State Revenue in August 2015. She began her career as a stamp duty assessor, followed by 17 years developing major state revenue legislative changes, including the introduction of the Taxation Administration Act and rewrites of the land tax, payroll tax and duties legislation. In 2012, Nicki moved into an operational role, as the director responsible for the collection of payroll tax and duties revenue in Western Australia. She has a Bachelor of Business in marketing from Curtin University and a Graduate Diploma in Taxation Studies from the University of Western Australia.

Dr Niv Tadmore, CTA, is a Tax Partner at Clayton Utz. His main areas of practice are in the public groups and international space, in particular large-scale projects, energy and resources, transfer pricing, alternative dispute resolution and ATO engagement. He represents The Tax Institute on the ATO’s Dispute Resolution Working Group, and is also a member of the ATO’s Large Business Advisory Group

and the Treasury BEPS Advisory Group. Niv is also a member of the global executive committee of the International Fiscal Association.

Kathryn Utting is a Director at PwC Perth with over 15 years corporate tax experience across a range of industry groups and geographies. Kathryn started at PwC Perth where she spent three years providing tax services to energy and mining companies. Kathryn then moved to PwC Sydney and spent eight years specialising in the provision of taxation advice on cross-border mergers and acquisitions, restructures, IPOs, fund raisings and delistings to national and multinational groups across a range of industries. During this time, Kathryn had a particular focus on the alternative investment, private equity and fund management industries. Kathryn returned to PwC Perth in 2011 to focus on providing tax services to oil and gas and mining companies, with an emphasis on merger and acquisition activity.

Marc Worley, CTA, is a tax partner at Deloitte Private in Perth. He has been practising for over 19 years advising clients on a broad range of tax issues across multiple industries including property development, syndication and construction and mining exploration. Marc’s experience includes advising clients in structuring property transactions, cross-border investment for inbound and outbound businesses, private group structuring and planning, including use of trusts and succession planning, dispute resolution with the ATO in relation to reviews, audits and rulings and capital gains tax (CGT) planning for access of the small business CGT concessions.

Craig Yaxley, CTA, is the WA State Lead tax partner for KPMG and has over 30 years corporate tax experience, including over 22 years as a tax partner with the KPMG Perth office. He provides tax advice to a wide range of international and Australian clients involved in mining, oil and gas, mining services, property, technology and agriculture on structuring inbound and outbound investments, financing and joint ventures. He is a Chartered Tax Advisor and Fellow of Chartered Accountants Australia New Zealand. Craig has been extensively involved in mining industry tax issues and policy developments in his previous role as Chairman of the Tax Committee for the Association of Mining and Exploration Companies Inc. Craig is a Member of the Board of Taxation and is also Treasurer and Director of the Black Swan State Theatre Company.


How to registerOnline: taxinstitute.com.au/waconvention

Fax: 02 8223 0077

Mail: The Tax Institute GPO Box 1694 Sydney NSW 2001

Registration options

Full convention registration

Registration includes:

� Participation in the full technical program

� Online access to technical papers prior to the convention through The Tax Institute app

� Lunch and refreshment breaks during the convention on both Thursday and Friday

� Welcome reception and wine tasting on Thursday night, including beverages and canapés

� Gala dinner on Friday night, including a three-course meal and beverages.

Please note: The registration fee does not include accommodation, hotel incidentals, transfers or delegate folders (see “Printed materials” below).

Flexible registrationThis registration option entitles one delegate to attend a full day of technical sessions and electronic access to all materials via The Tax Institute CPD app. Meals and refreshments during the convention are included. Single-day registration does not include tickets to any networking function (welcome reception/gala dinner). Tickets can be purchased separately for the welcome reception and gala dinner.

Early bird registrationAll full convention registrations received and paid on or before Friday 8 July 2016 will be entitled to an early bird discount.

Group discountsPurchase four full registrations (early bird or standard) and receive a fifth full registration for FREE. This offer cannot be redeemed in conjunction with any other offer, promotional code or discount. All attendees must be from the same firm and all registration forms must be submitted together.

Tailored packages For groups of eight or more delegates from the same firm, please contact Brian Martin for a tailored package on 08 6165 6600 or email [email protected].

The 2016 WA State Convention appThe app will be accessible for delegates to download all available presenter materials and event information one week prior to the event. The app will contain session and presenter information, delegate list, sponsor offers and other relevant event information.

Printed materials Printed materials are not included in your registration. A delegate folder with printed materials (technical papers and slides) can be purchased at a cost of $100 or for an additional $50 receive the materials on a USB. These must be purchased and paid for in conjunction with your registration. Please note there will be no additional folders available for purchase at the event.

Dress codeBusiness casual attire is suitable for the duration of the convention program. For Friday’s gala dinner the theme is “Rio” and we encourage delegates to dress up accordingly.

Wi-FiInternet access will be available for convention delegates using a dedicated access code, provided to delegates on registration. Wi-Fi is accessible in the function foyer and conference rooms from 8.00am Thursday 11 August to 5.30pm on Friday 12 August 2016.

Venue and accommodation

Novotel Vines Swan Valley Resort Verdelho Drive, The VinesThe Novotel Vines Swan Valley Resort is hidden among a colourful blend of history, people, art and award-winning wine in the historic Swan Valley. This Swan Valley Resort has been designed to blend a relaxed country club atmosphere with the level of excellence expected of a Novotel resort. Enjoy our beautiful Swan Valley accommodation, sensational restaurant and dining venues, 36-hole championship golf course and an abundance of resort facilities. This beautiful Swan Valley Resort has 103 resort rooms and 54 condominiums along with the restaurants, bars and an abundance of resort facilities.

Accommodation has been reserved at the Novotel Vines Swan Valley Resort. Favourable room rates have been negotiated and secured for delegates. These room rates are quoted on a per person, per night basis (inclusive of GST). Room rates cannot be guaranteed after Friday 1 July 2016 and are subject to availability.

For all accommodation bookings, please go to www.taxinstitute.com.au/waconvention and follow the link to the Novotel Vines online booking page, or complete the accommodation booking form enclosed and fax to 08 9297 3333 or email [email protected].

FURTHER INFORMATIONWhat, when and how to

mailto:[email protected]

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

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



FURTHER INFORMATIONWhat, when and how to

Getting to the Novotel Vines Swan Valley ResortAir: Delegates arriving by air should fly into Perth domestic airport. The Perth domestic airport is located around 26 kilometres from the Novotel Vines Swan Valley Resort.

Drive: The Novotel Vines Resort is located around 40 minutes from Perth’s CBD.

Parking: The venue provides free on-site parking for guests.

Convention social activities

Welcome reception and wine tasting with Ray JordanThe welcome reception will be held on-site on Thursday 11 August 2016 and is included in the full convention registration fee. Additional welcome reception tickets can be purchased at a cost of $65 per person.

Please note: Dinner on Thursday night is not included in the delegate registration fee. Should you wish to dine at the resort, bookings are recommended. Please phone (08) 9297 3000 to arrange a booking. Alternative restaurants in the area can be found at www.swanvalley.com.au.

Gala dinnerThe gala dinner, included in the full convention registration fee, is a fitting end to the convention, capping off two days of technical toil. It’s always a highlight, and this year we are inviting all attendees to dress in attire inspired by Rio. Additional gala dinner tickets can be purchased at a cost of $160 per person.

Saturday morning optional social activitiesNine holes of golf – Continue networking on Saturday morning, taking part in a round of nine holes at the world famous Vines Resort course. Continually rated as one of Australia’s best golf resorts, The Novotel Vines Resort & Country Club boasts the finest golf courses in Perth, surrounded by native bush with abundant wildlife, lush, manicured gardens and the magnificent Swan Valley wine region. Green fees for nine holes are $55 a person, including a motorised gold buggy for two and all green fees.

Cycling group – For the regular cyclist, a Tax Institute group cycle will depart the Novotel where you can enjoy the unique Swan Valley views and coffees. Delegates must provide their own bike and cycle equipment and ride at their own risk. (Note: It is a condition of participation that all cyclists must sign a disclaimer prior to taking part in the cycle.)

Further information on local tourism attractions and activities information can be found at www.swanvalley.com.au.

Delegate listTo assist with networking, a delegate list will be included electronically on the event app and in the delegate folder (if purchased). Please tick option on registration form if you do not want your name included on the list.

Confirmation of registrationConfirmation of your registration will be emailed to you upon receipt of your registration fee.

CPD accreditationAttendance at the convention counts for 13 hours of Professional Development Accreditation with The Tax Institute.

Alteration and cancellation policyThe 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 convention. 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. Any accommodation nights booked through The Tax Institute will be non-refundable in the event of cancellation.

EnquiriesFor further information, please contact Destelle Taylor on: Tel: 08 6165 6600 Email: [email protected]

Join Australia’s leading professional tax body

There is no time like the present to join Australia’s premier tax body and take advantage of the special new Affiliate member introductory offer of only an additional $300 on the member registration fee.

Member benefits include: � Taxation in Australia journal

� TaxVine e-newsletter

� TaxLine Research Service – free to members

� CPD event discounts

� Publications and tax product discounts

� Business Alliance Partner discounts.

http://www.swanvalley.com.au

http://www.swanvalley.com.au



2016 Western Australia State Convention | 11–12 August 6160820M1/WD

Registration options

Full convention registrationRegistration includes: � Participation in the full technical program � Online access to technical papers prior to the convention through The Tax Institute app

� Lunch and refreshment breaks during the convention on both Thursday and Friday

� Welcome reception and wine tasting on Thursday night, including beverages and canapés

� Gala dinner on Friday night, including a three-course meal and beverages.

Please note: The registration fee does not include accommodation, hotel incidentals, transfers or delegate folders (see “Printed materials” below).

Flexible registrationThis registration option entitles one delegate to attend a full day of technical sessions and electronic access to all materials via The Tax Institute CPD app. Meals and refreshments during the convention are included. Single-day registration does not include tickets to any networking function (welcome reception/gala dinner). Tickets can be purchased separately for the welcome reception and gala dinner.

Early bird registration

All full convention registrations received and paid on or before Friday 8 July 2016 will be entitled to an early bird discount.

Group discountsPurchase four full convention registrations (early bird or standard) and receive a fifth full registration for FREE. This offer cannot be redeemed in conjunction with any other offer, promotional code or discount. All attendees must be from the same firm and all registration forms must be submitted together.

Tailored packagesFor groups of eight or more delegates from the same firm, please contact Brian Martin for a tailored package on 08 6165 6600 or email [email protected].

Registration options (all prices include GST) Registration options (cont)

Full convention registration

See page 9 for registration inclusions.Member New

member*Non-member

Early birdReceived on or before 8 July $1,595 $1,895 $1,845Standard registrationReceived on or after 9 July $1,750 $2,050 $1,995

Material options:

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

I would like to purchase a hard copy of the available technical papers and PowerPoints – add $100 (refer to printed materials on page 12)

I would like to purchase a USB including technical papers and PowerPoints – add $50 (refer printed materials page 12)

Flexible registration options

Member New member*

Non-member

Thursday only $895 $1,195 $1,095Friday only $895 $1,195 $1,095Please note: Single-day registration does not include tickets to any networking function. Tickets can be purchased separately for the welcome reception or gala dinner.

Material options:

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

I would like to purchase a hard copy of the available technical papers and PowerPoints – add $100 (refer to printed materials on page 12)

I would like to purchase a USB including technical papers and PowerPoints – add $50 (refer printed materials page 12)

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

Register

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

Fax02 8223 0077

MailGPO Box 1694 Sydney NSW 2001

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.

*SPECIAL NEW MEMBER OFFERThe new member registration fee includes fees for Affiliate level membership of The Tax Institute so that you can take advantage of the many benefits membership affords. Membership is extended until 30 June 2016. Please read and sign below to take up membership.

DeclarationI hereby apply for membership of The Tax Institute. I declare I am a person of good fame, integrity and character and agree to be bound by the Constitution of The Tax Institute. For more information on membership visit taxinstitute.com.au.

Signature:

Date:


Thursday 11 August 2016

Session 2: 10.30am–12.30pm

Session 2A: Workshop – Exiting Business Structures

Session 2B: Panel Session – The Life Cycle of a Transaction in the Era of Constructive Engagement

Session 3: 1.30pm–3.00pm

Session 3A: Business Disruptions and Taxation Consequences

Session 3B: M&A Taxation – Roasting Old Chestnuts


Session 4A: UPEs – There’s a Fraction too Much Fiction!

Session 4B: Stapled Entities and Infrastructure Tax Issues

Friday 12 August 2016

Session 7: 9.00am–10.00am

Session 7A: Solving Inherited Client Problems

Session 7B: The Board of Taxation Update

Session 9: 11.00am–12.00pm

Session 9A: The Removal of the Accountant’s Exemption – One Month In

Session 9B: Alternate Dispute Resolution and Transfer Pricing


Session 12A: Superannuation Update

Session 12B: Q&A with Stephen Frost and Craig Yaxley


Session 13A: GST and Property Issues – Gimme Shelter

Session 13B: International Tax Update

Day one – Thursday 11 August 2016

The welcome reception and wine tasting is INCLUDED in the registration fee for delegates attending the full convention program. Day delegates and guests can book tickets at an additional cost below.

Yes, I WILL be attending the welcome reception OR

No, I WILL NOT be attending the welcome reception

Additional tickets

Yes, I require additional tickets for the welcome reception at $65 per person: $

Name(s):

Special dietary requirements:

Day two – Friday 12 August 2016

The gala dinner is INCLUDED in the registration fee for delegates attending the full convention program. Day delegates and guests can book tickets at an additional cost below.

Yes, I WILL be attending the gala dinner OR

No, I WILL NOT be attending the gala dinner

Additional tickets

Yes, I require additional tickets for the gala dinner at $160 per person: $

Name(s):

Special dietary requirements:

Optional social activities – Saturday 13 August 2016

Option 1: Golf – includes nine holes, green fees and shared motorised buggy

Yes, I require ticket/s at $55 each: $

Name(s):

Option 2: Cycling group – informal ride in the Swan Valley

Yes, I wish to take part in this cycle. I will provide my own bike and agree to sign The Tax Institute disclaimer (copy available on request).

Name(s):

Delegate registration fee $

Printed delegate folders (add $100) $

USB (add $50) $

Additional welcome reception ticket(s) (add $65 per person) $

Additional gala dinner ticket(s) (add $160 per person) $

Optional social activity – 9 holes of golf $55 $

Total payable $

Session selection

Note: If you have chosen the day registration option, only options for your specific day are valid (ie they cannot be spread across the two days).

REGISTRATION FORM Page 2 of 2

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 Complete payment details

0068

WA

_05/

16

49th western australia state convention...the tax institute - 49th western australia state...

Documents