annual states’ taxation conference · 16th annual states’ taxation conference 27–29 july 2016...

16th ANNUAL STATES’ TAXATION CONFERENCE

27–29 July 2016 Darwin Convention Centre

taxinstitute.com.au

� 16

TH A

NNUAL STATES’ TAX

ATION CONFERENCE

Preferred Partner:

2 - THE TAX INSTITUTE - 16th Annual States’ Taxation Conference

WELCOME16th Annual States’ Taxation Conference

On behalf of the Conference Organising Commitee, we are pleased to present the 16th Annual States’ Taxation Conference program, brought to you by The Tax Institute in conjunction with the Revenue Office in each State and Territory.

The States’ Taxation Conference remains the only national conference covering all State and Territory taxes in one technical program. This year’s conference will be held at Darwin Convention Centre.

As in previous years, all State and Territory Revenue Commissioners will be in attendance, together with representatives from their respective offices. With strong attendance from both the private and government sectors, the conference has always been a popular forum for interaction among participants in the state taxes community. It is particularly valuable for those with practices operating across multiple jurisdictions. The conference offers the opportunity to network with fellow practitioners and revenue officers during both the technical and social programs.

The Organising Committee has responded to the comments and feedback provided by last year’s delegates and The Tax Institute’s wider membership base. The technical program has been pitched at a level that provides the general practitioner with a good understanding of current issues, although more technical topics are covered in depth for the tax specialists.

Particular effort has been made to present topics of universal interest across all the state taxes. These include panel commentary on State/Federal taxation reform, the work of the Australian Charities and Not-for-profits Commission and their interaction with charities as recognised by State and Territory tax legislation, Commissioners’ compliance trends, and a discussion on issues peculiar to a state tax appeal. There will also be the usual update on significant cases, followed by an expert panel discussion, which will again feature two concurrent sessions, separately covering duties and payroll tax. The “duties stream” has breakout sessions covering trusts and contemporary valuation issues. The “payroll tax stream” will consider rebates and incentives, and the evolution of relevant contractor provisions. As always, the conference materials will be a valuable research resource for years to come.

The annual change of location and the timing of the conference provide an excellent opportunity to extend your stay and have a break in a different city each year. On this occasion, Darwin provides a fascinating mixture of cosmopolitan city and the opportunity to explore the Northern Territory.

The Conference Organising Committee recommends this year’s conference to you and we personally look forward to welcoming you to Darwin this July.

Harry Lakis, CTA, Grant Parsons, Barrister Commissioner of Territory Revenue Co-chair, Organising Committee Co-Chair, Organising Commitee

Thank youThe Tax Institute gratefully acknowledges the generous assistance of members of the Organising Committee:

Paul Broderick, Victorian Commissioner of State Revenue (Co-chair, Conference Organising Commitee)Steven Batrouney, DeloittePeter Cain, ACT Revenue Office Adrian Chek, CTA, AllensNarelle Houston, Queensland Office of State RevenueAnthony Johnston, Office of State Revenue NSW Greg Kent, CTA, PwCHarry Lakis, CTA, Barrister (Co-chair, Conference Organising Committee)Amrit MacIntyre, CTA, Baker & McKenziePaul Maxwell, RevenueSARenee Ow, State Revenue Office Victoria Grant Parsons, Commissioner of Territory Revenue Rob Parker, EYKevin Phang, Territory Revenue Office

Proudly supported by:

THE TAX INSTITUTE - 16th Annual States’ Taxation Conference - 3

TECHNICAL PROGRAMEvent summary

Day one – Wednesday 27 July 2016

Time Session Presenter

2.00pm Registration and light refreshments

2.45pm–3.00pm Welcome and Opening Address Harry Lakis, CTA Barrister

3.00pm–4.00pm Session 1: Treasurer’s Report and Commissioner’s Report Dave TollnerTreasurer

Grant ParsonsNorthern Territory Treasury

4.00pm–4.45pm Session 2: A common charity definition? This presentation by the Australian Charities and Not-for-profits Commission (ACNC) will examine the opportunities for a common definition of charity (incorporating charitable purpose) in all Australian jurisdictions, surveying the impact of this on the Australian community, the charities themselves and relevant local, state, territory and federal government agencies engaged in charity regulation. While a common definition will guide eligibility and access to the benefits that accrue to charities in recognition of their contribution to the public good, the revenue implications of a common definition pose an important policy and legal consideration for the states’ and territories’ Treasuries and revenue agencies.

David LockeACNC

Nicole RowanACNC

4.45pm–5.30pm Session 3: Compliance TrendsThis session will cover:

� The use of business intelligence – data bases, analysis targets � The process of desktop and field audits � The exchange of information between jurisdictions � Common types of compliance projects/programs � Common types of findings � Revenue from programs � The Compliance interjurisdictional committees � Relationship with the ATO via ATRO and ATROCC.

Rod RichardsonOffice of State Revenue WA

5.30pm Welcome drinks

Day two – Thursday 28 July 2016


8.30am–10.00am Session 4: Cases and Legislation Update This session provides the perennial round-up and review of the year’s duties, payroll tax and land tax cases.

The session will also outline some of the most important legislative changes and developments over the past 12 months across the eight states and territories.

Nicholas Clifton, CTADeloitte

Jacqueline Wood, CTADeloitte

Shaun Pearson,Department of Treasury and Finance Territory Revenue Office

10.00am–10.30am Morning tea

10.30am–12.00pm Session 5 Part A: Tax Reform - The Federal / State Interplay - Panel Discussion An expert panel will discuss the ever-fascinating topic of tax reform and the State/Federal interplay, in the context of tight budgets and a looming (or, given the conference date, possibly recent) Federal election.

Part B: Recent State Reforms - Foreign Purchaser Duty Surcharges

Robert Carling Senior Fellow, Centre for Independent Studies

Robert SchwarzSA Dept of Premier and Cabinet

Stephanie Caredes, CTAThe Tax Institute

Costa Koutsis PwC



Day two – Thursday 28 July 2016 (cont.)


12.00pm–1.00pm Session 6A: Duties Trust Issues This session is considered a trust adviser’s tool kit consisting of current duty issues affecting trusts. Managing the duty implications of transactions that involve trust property raises a range of technical issues that can easily be overlooked. This session will cover the duty issues associated with a variety of common transactions such as:

� Acquisitions of property by trustees, focusing on the scope of the “declaration of trust” heads of duty (and their equivalents) and the declaration of pre-existing trusts

� Change of trustees – what can go wrong? � Transfer to a beneficiary – navigating the exemptions state by state � Transfers involving custodians – current issues, traps and pitfalls � Trust variations – how far can you go?

Katrina Parkyn King & Wood Mallesons

Leah RanieKing & Wood Mallesons

OR Session 6B: Payroll Tax – Employment Agent Rules – How Far Does the Legislation Extend? A sequence of recent cases have seen the employment agent provisions having far reaching application that may have both practitioners and revenue authorities questioning whether the law is being interpreted in a manner consistent with its original intent. What is the latest interpretation, could the law be interpreted further and, if so, is corrective action necessary? What is the distinction between an employment agent contract and a relevant contract?

Chris FurnellVictorian Bar

1.00pm–2.00pm Lunch

2.00pm–3.30pm

OR

Session 7A: Duties Cases – “The Big Ones”A panel, comprised of leaders in tax practice and administration, will discuss and analyse the most significant duties cases, the issues they bring to light, and implications for practice and administration.

Panel leaders:

Nicholas Clifton Deloitte

Anthony Johnston NSW Office of State Revenue

Session 7B: Payroll Tax Cases – “The Big Ones” A panel, comprised of leaders in tax practice and administration, will discuss and analyse the most significant payroll tax cases, the issues they bring to light, and implications for practice and administration, including the NSW Supreme Court decision in Qantas, the NSW Civil and Administrative Tribunal decision in Regis Mutual Management Pty Ltd and the Victorian Supreme Court decision in Law Institute of Victoria.

Panel leader:

Andy Hutt, ATI KPMG

Panel members:

Ian PhillipsNSW Office

Greg Kent, CTAPwC

3.30pm–4.00pm Afternoon tea

4.00pm–5.00pm Session 8: The Nature of a State Tax AppealThe presentation will traverse the following issues: � The review of the exercise of a discretion (an example would be denial of a payroll tax exclusion order) – contrasting the process in a tribunal, compared to a court

� The unusual circumstances of ‘review’ by a court, afforded by the NSW legislation in the Tasty Chicks case

� The difference between a rehearing, and a hearing de-novo � The nature of an appeal from a tribunal, to an appeal panel of the tribunal � The nature of an appeal from a tribunal, to a court � The nature of an appeal from a court, to a superior court � How the basis of appeal may be discerned from the legislation � The difference between the court substituting its own decision, and the court giving directions to the decision-maker

� Giving guidance to the likely participants in these sorts of appeals, as to the different approach to evidence or issues that are relevant for these different contexts.

David W Marks, QCBarrister at Law

5.00pm Close

7.00pm Conference dinner



Day three – Friday 29 July 2016


8.30am–9.30am Session 9A: Landholder Duty and Transfer Duty in the Context of Government Asset Sales and PPP TransactionsThis session will cover contemporary transaction structures for initial privatisation/disposal:

� Government asset “sales” – whole of government or level playing field? � Application of State and Commonwealth exemptions � Stamp duty implications of long-term leases � Stamp duty implications of stapled structures � Duty on secondary transactions in government assets.

Barbara Phair, CTAAshurst

Session 9B: Employment Rebates and IncentivesThis session will work through the various rebates and incentives, practical challenges that exist and their administration by the revenue offices in the States and Territories.

Anne BaileyPwC

9.30am–10.30am Session 10A: Duties Contemporary Valuation IssuesThis session will focus on contentious issues in valuations for stamp duty purposes:

� Potential implications of the Placer Dome and Alacer Gold decisions. � A comparison of Placer Dome with RCF III � The future of mining information: is Nischu dead? � The impact of Placer Dome on the treatment of goodwill (distinctions with Alcan) � Does Placer Dome change the Regis issues (top-down v bottom up).

Michael Churchill, ATIValue Adviser Associates

OR Session 10B: Evolution of the Relevant Contract ProvisionsThis session will look into the history and evolution of the payroll tax contractor provisions:

� What were they intended to address? � Why is WA’s position different? (where there are no equivalent provisions) � Suggestions for improvement?

Kevin JowonoDowner Group

10.30am–11.00am Morning tea

11.00am–12.00pm Session 11: Litigation from a Commissioner’s PerspectiveThis session will feature a discussion of state tax litigation issues from the other side of the fence, including:

� The Commissioner’s view of the model litigant guidelines � The Commissioner’s discretion to accept out of time objections � The Commissioner’s case on review (not limited to his case at objection) � ADR.

Brad PrenticeWA State Solicitors Office

Paula ThorneState Revenue Office Victoria

12.00pm Conference close

12.15pm–1.15pm Buffet lunch

12.00pm–3.00pm Departing transfers will commence from 12.00pm. Further information will be communicated in due course.


PRESENTER PROFILESAn overview of our experts

Anne Bailey is a Director and has 15 years experience with PwC’s employment taxes practice. She has vast Australian employment taxes experience, including compliance and advisory services, risk and strategy reviews. Anne also has extensive experience assisting clients with queries relating to FBT, payroll tax, superannuation guarantee, employment termination payments, workers compensation and PAYG withholding, including their interaction with salary packaging and contractor management arrangements. Anne also focuses on accessing relevant Federal and State rebates and incentives.

Stephanie Caredes, CTA, Tax Counsel, is responsible for The Tax Institute’s policy and advocacy activities and regularly engages with all levels of government including Treasury and the ATO. Prior to joining The Tax Institute, Stephanie gained extensive experience in private practice advising on a wide range of federal and state taxation issues. Stephanie holds a Masters level degree in Law from the University of Sydney and is admitted as a Solicitor and Barrister in both the Supreme Court of New South Wales and High Court of Australia. She has also published a variety of articles and commentary in relation to taxation issues.

Robert Carling is a Senior Fellow at The Centre for Independent Studies, an independent public policy research and educational institute based in Sydney. He undertakes research into a wide range of public finance issues, writes papers for publication, and regularly comments in the media on taxation and other budget issues. His most recent publication under the CIS banner was ‘Taming the Monster: Reforming Personal Income Tax’. Before joining the CIS, Robert was a senior official with the New South Wales Treasury, where his last position was that of Executive Director, Economic and Fiscal, responsible for advice to the state government on fiscal strategy, taxation and expenditure policies, and Commonwealth/state financial relations. Prior to that he served in a number of roles at the Commonwealth Treasury.

Michael Churchill, is CEO of Value Adviser Associates, a specialist valuation and advisory firm which has a unique capability in relation to valuations required for tax purposes. Michael’s career includes over 30 years’ accounting, valuation and corporate advisory experience. Michael has provided expert testimony in the almost all jurisdictions in Australia in relation to shareholder disputes, managed investment schemes and a range of tax matters. He is co-author of Business Valuations Digest and author of a wide range of published material in relation to valuation, government business sales, regulatory cost of capital and tax valuation matters. He is a regular speaker on valuation issues and a member of the Tax Institute’s Disputes Resolution Committee. The valuation assignments Michael has led include Division 149, Division 855 (TARP), Land Rich and Land Holder stamp duty, tax consolidations, international transfer pricing, intangible asset valuation, R&D syndicates, mining and exploration information claims and small business retirement concession claims.

Nicholas Clifton, is Deloitte’s Melbourne State Taxes partner with over 15 years’ Australian stamp duty, land tax and other State Taxes experience. His work covers mergers and acquisition, infrastructure industry, public private partnerships, liquidations, internal corporate reconstructions and business purchases. Prior to joining Deloitte, Nicholas worked at top-tier law firms providing State Taxes and GST advice. He was the chairman of the Taxation Institute’s Victoria State Taxes Committee for several years and is a member of the Victorian State Revenue Office State Taxes Consultative Committee.

Chris Furnell is a member of the Victorian bar and his practice is commercial. While that practice is broad based (involving such things as administrative law, equity, directors’ duties, statutory construction, and contract interpretation and enforcement), its particular emphasis is on State taxation and utilities regulation. Chris is a member of the Victorian Law Institute’s State taxes committee and has written extensively on State taxation issues.

Anthony Johnston took up the position of New South Wales Commissioner of State Revenue in 2008. Previously, he was a Special Counsel for 11 years at what is now Allens Linklaters, advising primarily on state taxes. As an OSR consultant at the time of the “Rewrite”, he assisted with the development of the Taxation Administration Act and the Duties Act. Before moving to revenue law, Anthony practised for many years as a property lawyer.

Kevin Jowono, is the Employment Tax Manager for Downer EDI with 20 employing entities and 20,000 employees under management. Kevin has over 10 years’ experience in the employment tax realm covering all federal and state employment taxes. Kevin also focuses on employee related policy developments working closely with HR and Payroll functions.

Costa Koutsis, CTA, is a Partner with PwC specialising in stamp duty and other indirect taxes. Costa has advised on indirect tax consequences for a range of transactions, including mergers and acquisitions, restructures and structured property and financing transactions across a variety of industries. Costa is a member of The Tax Institute’s New South Wales Office of State Revenue Liaison Committee.

Greg Kent, CTA, is a Partner in PwC’s employment taxes practice. Greg has over 20 years experience in advising on all aspects of Australian employment taxes, including FBT, payroll tax, superannuation guarantee, employment termination payments, workers compensation and PAYG withholding, including their interaction with salary packaging and contractor management arrangements. Greg focuses on lowering employment on-costs for his clients, in addition to accessing relevant rebates and incentives.

David Locke is an Assistant Commissioner, Charity Services at the Australian Charities and Not-for-profits Commission. He is a qualified lawyer who started his career in community legal centres in the United Kingdom. Prior to his appointment to the ACNC, David was Chief Adviser to the ACNC Taskforce. David was formerly the Executive Director of Charity Services at the Charity Commission of England and Wales, with responsibility for the strategic leadership and operational delivery of all the Commission’s one-to-one services to charities. He has also worked as an adviser to several international governments on the regulation of non-government organisations.

David W Marks QC is a commercial silk, specialising in tax. He appears in Court as a specialist advocate. David gives tax advice informed by his appearance practice. He was called to the Bar in 2000, and took silk in 2015. Before his call to the Bar, he worked in tax with a large firm of solicitors for 10 years. David has appeared for and against the revenue, as well as in the equitable, administrative law and commercial jurisdictions of the State and Federal courts, and in Tribunals.


PRESENTER PROFILESAn overview of our experts

Katrina Parkyn is a Partner in the tax group at King & Wood Mallesons. While based in Brisbane, she routinely advises on transactions Australia-wide, across a range of sectors including major infrastructure, resources and funds management. Katrina has a breadth of experience which spans from advising on routine tax queries to advising Government entities and major corporations on some of their most complex and novel transactions. She has particular experience in advising on projects that involve significant land and land-related assets.

Grant Parsons has been Commissioner of Territory Revenue in the Northern Territory since 2012 and was previously Executive Director, Operations in the Victorian SRO. Grant has also worked in the Queensland Premier’s Department, the Victorian Department of Justice and the University of Melbourne.

Shaun Pearson is a Senior Policy Officer in the Territory Revenue Office. Shaun has over 5 years of revenue experience, including legal and policy responsibilities relating to the Northern Territory’s taxes and mineral royalties. This involves providing advice on complex assessments, taxpayer objections and ministerial matters. Shaun has also been involved in several court appeals and helped develop and implement numerous legislative changes. Achievements include progressing amendments to maintain the Territory’s harmonisation of payroll tax laws, charity reforms and mineral royalty changes to address transfer pricing. Shaun is also one of the Territory representatives on the national Tax Law Committee.

Barbara Phair, CTA, is a Partner at Ashurst, based in Sydney. Barbara has advised on indirect taxes for over 20 years, including stamp duty, payroll tax, land tax and GST. Barbara is a member of The Tax Institute’s Liaison Committee with the New South Wales Office of State Revenue and a member of the GST Working Group and State Taxes Working Group of the Property Council. She is a contributing author to the LexisNexis Australian Stamp Duties Law service.

Ian Phillips holds the position of Principal Advisor, Interpretation and Reform, at the New South Wales Office of State Revenue, and his responsibilities include the provision of technical advice and maintenance of payroll tax and land tax legislation. Ian has worked in the policy and legislation area of the NSW OSR since 1985, and has overseen the preparation of most of the changes to NSW payroll tax, land tax and tax administration legislation since then. Ian is an FCPA and completed a Diploma in Law through the Legal Profession Admission Board in March 2008.

Brad Prentice, CTA, is a Senior Assistant State Solicitor at the Western Australian State Solicitor’s Office. He has over 20 years experience in providing advice and conducting complex litigation representing the Commissioner of State Revenue in duties, pay-roll and land tax matters in the SAT and Supreme Court.

Leah Ranie is a Special Counsel based in King & Wood Mallesons’ Sydney office. Leah advises major Australian and multinational clients on the stamp duty and GST aspects of mergers & acquisitions and structured real estate and infrastructure transactions.

Rod Richardson is the Director (Compliance) at the Western Australian Office of State Revenue. Rod is responsible for ensuring that there are sufficient effective compliance programs and strategies in place to detect and minimise the incidence of non-compliance and to encourage voluntary compliance across all legislation under the Commissioner’s control. His area also plays an important role in the detection and reporting of avoidance practices impacting on state revenue legislation. Rod is the Chair of the Revenue Offices Compliance Committee, a national committee set up by the Commissioners of State Revenue to share Intelligence information and best practice compliance strategies. Rod is also the co chair of the ATO/Revenue Offices Compliance Committee.

Nicole Rowan is a senior policy officer at the Australian Charities and Not-for-profits Commission. Nicole is a qualified lawyer, with a background in tax law. She recently joined the ACNC, from the Australian Taxation Office (ATO), to manage the Red Tape Reduction team. Nicole’s role is principally to work with Commonwealth, state and territory government regulators to identify and implement alignment and harmonisation strategies that reduce the regulatory burden on charities. She has a wealth of experience in the not-for-profit sector, having held leadership positions including serving as CEO and as Treasurer at a number of charities and not-for-profits.

Robert Schwarz is currently part time Advisor to the SA Department of Premier and Cabinet in the area of Federation Reform and National Tax Reform. Formerly he was Assistant Under Treasurer (Revenue and Economics) in the SA Department of Treasury and Finance. He has expertise and 25 years’ experience in Commonwealth-State Financial relations including negotiation of the GST based Intergovernmental Agreement on Federal Financial Relations, revenue replacement payments following Ha and Lim case and Horizontal Fiscal Equalization (Seconded to GST Distribution Review 2012 (Greiner Review)). He has a background in taxation policy, analysis of sub national economies, State government fiscal policy, and Government financial statistics.

Paula Thorne, is a solicitor who has been with the Victorian State Revenue Office since 2001 and has worked in a range of legal, policy, legislative, project management and senior management roles across the Office. She was appointed as the Executive Director of the Policy, Advisory & Legal Services Division in July 2015. Paula regularly liaises with leading tax advisors and key industry representatives, and is the Chairperson of the Victorian State Taxes Consultative Council which meets quarterly.

Jacqueline Wood, CTA, is Deloitte’s Melbourne State Taxes Principal, with over 16 years’ of experience. Her work mainly involves advising on the stamp duty implications of an extensive range of commercial transactions across all Australian States and Territories including structuring transactions, obtaining exemptions and concessions, and resolving issues with revenue offices. She has particular expertise in M&A, major projects and infrastructure, corporate restructuring and funds management. She is a member of the Taxation Institute’s Victoria State Taxes Committee. Prior to joining Deloitte, Jacqueline worked at top-tier law firms and Big-4 accounting firms.


FURTHER INFORMATION

What, when and how to

Online registration Delegates are encouraged to register online at taxinstitute.com.au/statetaxesconference2016

Registration inclusions � Participation in the full technical program

� Access to available presentations and technical papers prior to the event

� All refreshments during conference hours, including the conference dinner on Thursday night.

Registration fees do not include hard copy materials, accommodation, breakfast or hotel incidentals.

Early bird registrationAll registrations received and paid for on or prior to Friday 17 June 2016 will be entitled to an early bird discount.

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

An email notifying delegates of how to access our app and materials will be sent to all registrants a week prior to the conference.

Delegate listA list of attendees will be available for viewing on our event app to assist with networking. Please indicate on the registration form if you do not want your name included on the list.

Confirmation of registrationConfirmation will be provided via email upon full payment of registration fees.

CPD accreditation Attendance at the conference counts for 12 hours Continuing Professional Development accreditation with The Tax Institute.

Venue and accommodationAccommodation has been reserved for delegates at the Vibe Hotel Darwin Waterfront and Adina Apartment Hotel Waterfront. Favourable room rates have been negotiated. All accommodation bookings can be made through the Ozaccom website: https://ep.ozaccom.com.au/public/TAC16/accommodation.aspx

Please note that as per venue booking conditions, all accommodation booked is non-refundable. All hotel incidentals, including breakfast, remain the responsibility of delegates, and individuals will be responsible for payment of the balance of their account when checking out of the hotel. Please note that extra charges may be incurred for additional guests, and will be charged to individual room accounts to be settled on check-out.

Conference dinnerThe conference dinner will be held on Thursday 28 July at Wharf One Food & Wine. Pre-dinner drinks and canapés will be served from 7.00pm. Additional conference dinner tickets are available to purchase for accompanying persons at a cost of $160. Please indicate your requirements, including any dietary requirements, on the registration form.

Dress code Smart casual attire is suitable for the duration of the conference program, including the dinner.

Getting thereDarwin International airport is located a short 15 minute drive from the Darwin Convention Centre, with taxis readily available and charging approximately $25 one way.

ParkingThe Darwin Convention Centre offers 300 parking spaces, with easily accessible private parking also available at a number of locations in the Darwin Waterfront Precinct.

Local weatherThe average temperature in Darwin during July is 30°C. July brings beautiful weather in Darwin with clear blue skies, balmy nights and warm days.

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; however, the replacement is only valid for the 16th Annual States’ Taxation Conference. 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.

Become a member

There is no time like the present to join Australia’s premier tax body and take advantage of the special new member introductory offer. For an additional $300 on the member registration fee you will receive membership until June 2017. 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.


FURTHER INFORMATION

What, when and how to

Graduate Diploma of Applied Tax Law The Graduate Diploma of Applied Tax Law has been designed to meet the changing needs of the tax profession. The program combines advanced technical and practical skills with high-level academic governance. It utilises the experience of working tax practitioners to equip you with the practical skills that can be applied in the workplace. It will enable you to establish a competitive edge in your careers and prepare you for the changes of tomorrow.

To find out more about how the Graduate Diploma of Applied Tax Law will benefit you visit taxinstitute.com.au/GradDip or call 1300 TAX EDU (1300 829 338)

EnquiriesFor further information regarding this event, please contact the National Events Team on 1300 733 842 or [email protected].

For registration enquiries, please contact [email protected].

Australian Tax Forum is an essential reference source for understanding and contributing to the development of taxation systems worldwide.A prestigious quarterly journal with a mandate to provide discussion on topical issues in tax policy, law and reform, Australian Tax Forum is relevant to anyone who wants to influence the development of tax policy. Covering leading-edge, topical issues and addressing future development of tax policy, this journal is published four times a year and available by subscription on our website.

AUSTRALIAN TAX FORUM

EMBRACE YOUR DIGITAL TAX WORLD

Accessing the conference online

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

Follow us on Twitter Follow us @TaxInstituteOz for daily tax news, updates and tweets.

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

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

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

Tax Knowledge eXchangeSubscribe and get access to Australia’s leading online database containing over 65,000 records including papers, presentations, podcasts and videos through the Tax Knowledge eXchange. Visit our website for details. Now includes up to 30 structured CPD hours.

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

Conference AppInstantly access conference details, scheduling, speaker biographies as well as available technical papers and presentations with the 16th Annual States Taxation app, suitable for your web-enabled smartphone or device. Visit the website taxinstitute.com.au/statetaxesconference2016 for the download link.

Registration

Please see page 8 for registration inclusions.

Early bird registration price (register on or before 17 June 2016) Standard registration price (register after 17 June 2016)

Tax Institute member $1,495 Tax Institute member $1,645

New member offer $1,795 New member offer $1,945

Non-member* $1,895 Non-member $2,045

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

Add printed materials (Add $100)

Your contact details

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

First name:

Last name:

Member no:

Postal address:

Suburb:

State: Postcode:

Company:

Position:

Tel:

Mobile:

Email:

Fax:

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

Breakout session selection

Please tick the breakout sessions you would like to attend during the conference:

Thursday 28 July

12.00pm–1.00pm Session 6A: Duties Trust Issues Session 6B: Payroll Tax – Employment Agent Rules – How Far Does the Legislation Extend?

2.00pm–3.30pm Session 7A: Duties Cases – “The Big Ones” Session 7B: Payroll Tax Cases – “The Big Ones”

Friday 29 July

8.30am–9.30am Session 9A: Landholder Duty in the Context of Government Asset Sales Session 9B: Employment Rebates and Incentives

9.30am–10.30am Session 10A: Duties Contemporary Valuation Issues Session 10B: Evolution of the Relevant Contract Provisions

Register

OnlineSave time, register online at taxinstitute.com.au

MailGPO Box 1694 Sydney, NSW 2001

Fax02 8223 0077

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

PLEASE PRINT IN BLOCK LETTERS. 16th Annual States’ Taxation Conference | 27–29 July 2016 1160707M1/WD

*SPECIAL NEW MEMBER OFFERSave on the non-member price and become a member of The Tax Institute today. The 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 2017. Please read and sign below to take up membership.

Declaration I 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 of issue: April 2016

(*Please read and sign below)

[email protected]

0397

NAT

_04/

16

Payment details summary

Registration fee $

Printed materials (add $100 – see page 8 for details) $

Additional ticket(s) for conference dinner (add $160) $

Total payable $

Payment method

Please note: all registration payments must be made prior to the event, unless other arrangements have been made with The Tax Institute.

Membership and education program promotion

I am interested in becoming a member of 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.

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

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

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

I enclose a cheque* for $ *Please make cheque payable to The Tax Institute in Australian dollars.

Please charge my credit card $

Card type:

AMEX Visa MasterCard Diners

Card no. / / /

Expiry date:

Cardholder’s signature:

Cardholder’s name:

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

Conference dinner

The conference dinner is INCLUDED in the registration fee for delegates attending the conference.

Thursday 28 July:

Yes, I WILL be attending the conference dinner OR No, I WILL NOT be attending the conference dinner Yes, I require additional tickets for the conference dinner at $160 per person

No. x tickets at $160 each $ Name(s):

Dietary requirements:

Accommodation

To book accommodation, please follow the link to the Ozaccom website (https://ep.ozaccom.com.au/public/TAC16/accommodation.aspx)

annual states’ taxation conference · 16th annual states’ taxation conference 27–29 july 2016...

Documents