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NATIONAL SUPERANNUATION CONFERENCE 2015

12 CPD hours

20-21 August 2015 Doltone House, Darling Island Wharf, Sydney

taxinstitute.com.au

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2 - THE TAX INSTITUTE - National Superannuation Conference

WELCOMENational Superannuation Conference

It gives me great pleasure to invite you to attend our 3rd National Superannuation Conference to be held at Doltone House, Darling Island Wharf in Sydney on 20 and 21 August 2015.

In only its 3rd year, the conference has emerged to become the premier event for tax specialists within the superannuation industry, uniquely dealing with the tax issues affecting both the large fund and self-managed superannuation fund (SMSF) sectors.

The Australian superannuation industry has recently passed $2 trillion in total members’ assets. In this light, it is not surprising that the industry has figured prominently in a number of landmark government consultations or reports, including the Financial System (Murray) Inquiry, the discussion paper Re:Think and the ongoing consultation in respect of tax reform, and the 2015 Intergenerational Report.

This program brings together regulators and leading practitioners from the legal, accounting, audit and financial advisory services fields of the superannuation industry for two full days to discuss these tax and related challenges, and the opportunities that these will bring. Speakers have been chosen because they are leading superannuation and tax experts, with the essential blend of knowledge and experience in the practical application of the laws.

In addition to the outstanding technical content, the program has been designed to also enable you to network and relax with colleagues and peers.

I encourage you to register your attendance on or before Friday 3 July to receive the early bird discount and ensure your place.

I look forward to seeing you there.

Ross Stephens, CTA, KPMG Chair, Conference Organising Committee

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

Ross Stephens, CTA, KPMG (Chair, Conference Organising Committee) Philip Broderick, CTA, Sladen LegalNidal Danoun, CTA, Prosperity Financial Services Pty LtdSteve Heath, CTA, Wallmans LawyersDale Judd, CTA, EYThalia Kalaboukas, CTA, Bernie O’Sullivan LawyersSharyn Long, CTA, Sharyn Long Chartered Accountants Suzanne MacKenzie, CTA, DMAW LawyersNick Panos, CTA, N Panos & AssociatesNathan Papson, CTA, Papson Legal Pty LtdJemma Sanderson, CTA, Cooper PartnersAllister Sime, CTA, PwC

THE TAX INSTITUTE - National Superannuation Conference - 3

TECHNICAL PROGRAMEvent summary

Day one – Thursday 20 August 2015

Time Session Presenter

8.30am–9.30am Registration

9.30am–9.40am Welcome and Opening Address Ross Stephens, CTA, KPMG

9.40am–9.50am Tax Policy Update Thilini Wickramasuriya, FTI, The Tax Institute

9.50am–10.50am Session 1: Keynote Address The Hon. Nicholas Sherry, BA, FAIST Sherry & Associates International

10.50am– 11.15am

Morning tea

11.15am–12.15pm

Session 2A: Alternative and Offshore Investment – Taxation Issues and OpportunitiesThis session will explore some of the critical taxation aspects of these investments including:

� Optimal structures for Australian superannuation funds to manage tax leakage versus manage tax compliance obligations

� Tax classification of Australian superannuation funds in the United States � Specific focus on structures for offshore property investments � Emerging issues in Australia in the treatment of limited partnerships.

Kristina Allan, EY

Matthew Lane, QSuper

Session 2B: Exotic Contribution StrategiesThis session will focus on a number of strategies which can be adopted to optimise the migration of wealth to superannuation. It is well known that superannuation is a tax-effective vehicle for wealth creation, though the contribution caps do impose a barrier to unlimited access to superannuation. This session will focus on the contribution caps and some specific unheralded rules which provide additional contribution capabilities. The session will address the following:

� The three year non concessional contribution “bring forward” rule � Contributions funded out of personal injury settlements � Contributions funded out of CGT small business concessions � Contributions to public sector superannuation funds and the catch of the caps.

Graeme Colley, SMSF Association

12.15pm– 1.15pm Session 3A: Member Direct Investment Options To stem the flow of members to self-managed superannuation funds (SMSFs), many large funds have introduced member direct investment options (often referred to as “DIOs”), enabling members to select particular investments to support their accounts, such as term deposits, listed securities and exchange-traded funds.

This session will address the tax issues associated with DIOs, including:

� CGT calculations and parcel selection � In specie transfers from accumulation phase to pension phase � The 45-day rule � Dealing with trust distributions � Linkages between the DIO investment platform and the fund’s custodian.

Jennifer McDermott,UBS

Matthew Lane, QSuper

Session 3B: The New Administrative Penalty Regime – The ATO’s New StickFrom 1 July 2014, the ATO has had powers to impose administrative penalties for certain contraventions of the Superannuation Industry (Supervision) Act 1993 by trustees of SMSFs. In the case of contraventions by a corporate trustee of an SMSF, the directors are jointly and severally liable for the administrative penalty imposed. This session addresses:

� How does the new administrative penalty regime work? � Interaction with the ATO’s existing enforcement and other powers � How is the ATO applying the new administrative penalty regime? � Individual trustees versus corporate trustees.

Matthew Bambrick, Australian Taxation Office

1.15pm– 2.15pm Lunch




2.15pm– 3.15pm Session 4A: Tax in Unit Pricing WorkshopThis open forum will address the current topical issues impacting tax in unit pricing, including:

� Options for setting tax and franking credit rates – such as key assumptions and access to investment projections

� The complexity with investments in trusts with annual distributions and tax data � Different approaches to modelling the apportionment of tax across investment options � Equity issues with pension options where assets are unsegregated � True-ups – what’s acceptable and how often should these be completed?

Sharyn Long, CTA, Sharyn Long Chartered Accountants

Session 4B: Planning Opportunities for Death Benefits WorkshopThis workshop will provide delegates with the opportunity to observe and implement strategies used by leading practitioners to help ensure an SMSF member’s superannuation death benefits are dealt with appropriately. This session will cover:

� The limits on benefit succession imposed by the trust deed and superannuation law � Cascading binding death benefit nominations – preparing a plan B � Concurrent nominations – enabling provision for everyone via multiple death benefit nominations and reversionary pensions

� Superannuation proceeds trust – knowing when it should be used and what it looks like

� Dealing with the client’s offshore connections – focus on US and UK citizens or domiciliaries

� Customising the deed or moving to a small APRA fund. Points for reflection and traps to consider include: – Life interest pension – SMSF guardian – assessing who to choose and specifying their role.

Michael Perkins, Perkins Fahey

3.15pm–4.15pm Session 5A: Contemporary Tax Risk Management Issues This session will seek to provide an update on the latest tax risk management issues and address the following questions in respect of tax risk:

� What is good tax governance and finding the right risk appetite? � How do organisations identify operational tax risk? What controls will mitigate this and how might they be operationalised?

� How can technology and data analytics assist in mitigating tax risk and enhancing the tax function within funds?

David Beves, ATI, EY

Evelyn Horton,MLC Super

Session 5B: Transferring Real Estate In and Out of SMSFsReal estate is a popular investment choice for SMSFs. However, as a lumpy asset it can bring with it a number of complicated issues. This session will consider a number of issues in relation to the holding of real estate in SMSFs and the transfer of real estate in and out of SMSFs, including:

� Options for transferring real estate from related parties into SMSFs – sale versus terms contract versus contribution

� Developing real estate in an SMSF � Holding real estate indirectly with the use of structures � Dealing with liquidity issues as members age � Paying benefits to members through the transfer of real estate � Dealing with real estate when paying death benefits.

Phil Broderick, CTA, Sladen Legal

4.15pm– 4.30pm Afternoon tea

Day one – Thursday 20 August 2015 (cont)




4.30pm–5.30pm Session 6A: Transaction Taxes - GST and Stamp Duty This session will give you some practical insights into the ATO’s approach to GST compliance for superannuation funds and will look at recent specific compliance activity undertaken by the ATO in relation to superannuation funds.

From a stamp duty perspective, the session will focus on recent State Revenue Office (SRO) compliance themes and the impact on superannuation funds. It will look at stamp duty “hot spots” for superannuation funds on the acquisition, divestment and ownership of investments and explore some stamp duty tips and traps.

We will also consider the ATO’s and SROs’ broader approach to compliance and what it means for superannuation funds and their administrators and custodians.

Matt Strauch, CTA, PwCZoe Chung, CTA, PwC

Session 6B: SMSFs and Inbound and Outbound MembersParticular care must be taken when members of SMSFs leave, or arrive in, Australia. Failure to follow the rules can result in, among other outcomes, an SMSF becoming non-complying or transfers from foreign pension funds being rejected or highly taxed. This session will look at the particular issues that arise for inbound and outbound members including:

� Outbound issues: – Ensuring the central management and control remains in Australia – Dealing with the active member test

� Inbound issues: – Options for transferring foreign pension amounts to SMSFs; – Contribution and tax issues with the transfers of foreign pensions to SMSFs; – Transfers from UK funds, including making an SMSF Qualifying Recognised Overseas Pension Scheme compliant

– Tax treatment of foreign pension payments to Australian residents.

David Barrett, CTA, Macquarie Group

5.30pm–6.00pm Free time

6.00pm–6.30pm Pre drinks

6.30pm–10.00pm Conference dinner

Day one – Thursday 20 August 2015 (cont)

Day two – Friday 21 August 2015


8.30am–9.30am

Session 7: The Future of Super The Assistant Treasurer will provide an insight into the Government’s approach to superannuation tax and regulatory settings, particularly in the retirement phase.

The Hon. Josh Frydenberg, MP, Assistant Treasurer

9.30am–10.30am

Session 8: Case Update, Prospective Changes and Trust DeedsThere is a clear increase in superannuation-related matters before the courts, often involving SMSFs – but also larger funds. This session offers an analysis of some recent cases addressing taxation and superannuation issues, and aims to decipher trends in judicial thinking in these areas. The session will provide important reflection time for practitioners wishing to improve their understanding of how trust deed provisions and trustee decision-making may be viewed by the courts.

Michelle Levy, Allens

10.30am–11.00am Morning tea

11.00am–12.00pm

Session 9A: How Should Large Funds be Responding to International Developments in Respect of Base Erosion and Profit Shifting?The most high profile current tax topic worldwide is Base Erosion and Profit Shifting (BEPS), and individual country and co-operative international responses to BEPS.

This session will explore the present discussions, with a particular emphasis on how it may affect large Australian superannuation funds.

The session will also consider how funds might respond to queries from their boards and/or members and other stakeholders on BEPS, given that many of the international pooled vehicles through which funds invest may be established in jurisdictions such as Cayman Islands and Luxembourg which are regularly referred to in the press as part of the broader BEPS debate.

Grant Wardell-Johnson, CTA, KPMG



Day two – Friday 21 August 2015


11.00am–12.00pm Session 9B: SMSF Members in Dispute – Is All Hope Lost?Increasingly, multiple member SMSFs are discovering the pitfalls associated with having to operate a fund when individual trustees or director trustees are in conflict. Irrespective of how the conflict between the trustees arises, for example marriage breakdown, dissolution of a business partnership, sibling rivalry or parent/child conflict, management of the fund needs to continue. Unfortunately, investment and payment decisions, as well as steps towards disentangling members’ interests or winding up the fund, all too often come to a grinding halt. This session will consider the following strategies to help practitioners deal with disputes and prevent them from occurring in the future:

� Identifying strategies available under the trust deed � Rollover requests � Deadlock solutions � Guardian involvement � Dispute resolution clauses � The role of the court or alternative dispute resolution.

Heather Gray, CTA, Hall & Wilcox

12.00pm–1.00pm Session 10A: Fund Mergers and Other Significant TransitionsThis session will explore the tax issues experienced by large funds when implementing major structural changes, including:

� Fund mergers � Custody transitions � Major structural change (eg transfer of assets to a Pooled Superannuation Trust).

Ross Stephens, CTA, KPMG

Session 10B: Licensing RegimeThe removal of the accountants’ exemption and the introduction of the limited licensing framework has a significant impact on the future landscape of the SMSF advice space This session deals with the key issues concerning the changes related to the limited licensing regime including:

� The removal of the accountant’s exemption � The transition period to 30 June 2016 � The limited Australian financial services licence � Key issues to consider.

Paul Derham, Holley Nethercote Commercial & Financial Services Lawyers

1.00pm–2.00pm Lunch

2.00pm–3.00pm Session 11A: Current Developments – Legislation and Ruling UpdateThis session will highlight:

� The key legislative developments and ATO opinions from the past year � Developments from the federal budget and other government announcements � Current status of broader liaison/consultations between industry, Treasury and the ATO affecting large funds.

Peter Kennedy, CTA, PwC

Session 11B: Insurance and SMSFsRecent laws, with effect from 1 July 2014, have meant that trustees and advisers have had to take a fresh look at insurance and SMSFs. This session will outline how insurance can be used effectively in an SMSF environment, in particular:

� Insurance as part of an SMSF investment strategy � Overview of insurance policies allowed by SMSFs � Taxation treatment of insurance in SMSFs � Detailed case study in relation to insurance, and comparison of insurance inside and outside an SMSF.

Jeffrey Scott, CommInsure

3.00pm–3.30pm Afternoon tea

3.30pm–4.30pm

Session 12: Where to forĖNetirement Encomes and Lroduct @esign? This session will outline the typical stages and spending patterns of a member in retirement, and how this should interact with product design. Michael will provide insights more broadly as to how the Government could enhance the present tax and broader settings (e.g. SIS, annuity provider capital adequacy), to achieve better post-retirement product design amend outcomes.

Michael Rice, Rice Warner

4.30pm–4.35pm Closing address

4.35pm–5.00pm Closing drinks


PRESENTER PROFILESAn overview of our experts

Kristina Allan, is an International Director with EY’s International Tax Services practice. She has 17 years of experience dealing with US tax considerations for a range of clients from large multinational public companies to small private companies in all industry sectors. Kristina has assisted clients with structuring operations in the US, due diligence procedures, acquisition structuring and financing, cross-border asset migrations, repatriation strategies, foreign tax credit planning, Subpart F planning, merger integrations, supply chain planning, and various other tax issues. Kristina has experience in advising clients with regards to US federal income tax, international tax, tax compliance, and tax accounting. She is currently serving as the US Tax Desk in Sydney and, in that role, is serving Australian based clients with investments into or from the US, doing business in the US or entering the US market.

Matthew Bambrick has been Assistant Commissioner for Self-Managed Superannuation Funds since May 2013. He has 19 years experience with the ATO. Matthew’s responsibilities include input into policy and law development; implementing new measures; identifying and managing risks related to SMSFs, both for their regulation and their tax obligations; and working with internal and external stakeholders.

David Barrett, CTA, is a Division Director and Head of MAStech at Macquarie Bank. David has more than 20 years’ financial services experience, with expertise in superannuation, taxation and retirement income systems and has qualifications in law, mathematics and accounting. He regularly presents on superannuation, taxation and estate planning related topics for Macquarie and externally for industry bodies.

David Beves, CA, ATI, is a Tax Director at EY and is responsible for the transformation of EY’s Financial Services tax compliance business across Oceania. In a career that has spanned Sydney, London and India, David uses his tax technical background and operations experience to deliver change to tax functions using technology, process improvement and risk management. Prior to re-joining EY in November 2014, David was involved with a major tax compliance technology implementation. David has also spent time in Bangalore, India as Operations Manager for EY’s Global Talent Hub, where he led a tax compliance team of 120 people.

Phil Broderick, CTA, is a principal of Sladen Legal and heads its superannuation team. He provides advice to SMEs and high net worth individuals in relation to SMSFs, superannuation, estate planning and succession, duties and state taxes, trusts, tax and business structuring. Phil is a member of various committees of The Tax Institute including the Superannuation Committee, the National Superannuation Conference Committee and the Victorian Superannuation Education Sub-committee. He is also the chair of the technical committee of the Self-managed Independent Superannuation Funds Association (SISFA).

Zoe Chung, CTA, is a Partner in the Tax & Legal service team of PricewaterhouseCoopers and has worked in legal and professional services firms for over 16 years. Zoe is a state taxes specialist with an emphasis on stamp duty and has advised on a number of large mergers, acquisitions and restructures for clients in the mining, infrastructure, superannuation, manufacturing and funds management industry. While doing so, she has dealt with various

state revenue offices, not only from a technical perspective but also from a policy perspective including making submissions to guide the policy underlying the stamp duty laws.

Graeme Colley is the Director of Technical and Professional Standards at the SMSF Association where he is responsible for the technical, advocacy and compliance. He supports members in providing high-quality advice on all aspects of self-managed superannuation funds. Graeme has over 30 years experience in the superannuation industry and had been involved in many of the changes to the government’s superannuation policy during that time. He was previously the National Technical Manager for OnePath Australia which involved providing technical advice on superannuation, social security and aged care to its adviser network. Prior to that, he was responsible for the coordination of superannuation litigation within the ATO.

Paul Derham is an expert in financial service law and Australian financial services (AFS) licensing. As a Partner of Holley Nethercote Commercial & Financial Services Lawyers and its related compliance business, Compact – Compliance & Training, Paul advises on licence applications and variations, AFS licensing-related disputes, and ongoing AFS licensing conduct and disclosure obligations. Paul works closely with financial planning dealer groups, accounting firms and professional bodies, assisting them in the development of their licensing guidance materials for members.

The Hon. Josh Frydenberg, MP, is the federal member for Kooyong having been first elected to the seat in 2010 and re-elected at the 2013 election. He is the seventh person since Federation to hold this seat. Josh is also the Assistant Treasurer. As a primary school student Josh attended Bialik College in Hawthorn and then completed his secondary schooling at Mt Scopus College in Burwood. He currently lives with his family, in Hawthorn. Josh has Law and Economics degrees both with Honours from Monash University and completed his articles of clerkship at Mallesons Stephen Jacques. He went on to graduate with a Masters in International Relations from Oxford University where he attended on a Commonwealth Scholarship and a Masters in Public Administration from Harvard University’s Kennedy School of Government. Josh is also a former Senior Adviser to Foreign Minister Alexander Downer and Prime Minister John Howard and was a Director of Global Banking at Deutsche Bank AG. Josh is a keen tennis player having represented Australia at the World University Games in England in 1991 and the United States in 1993. He currently sits on the Board of the Kids Tennis Foundation which provides coaching to disadvantaged kids.

Heather Gray, CTA, is a Partner at Hall & Wilcox Lawyers in Melbourne, where she heads the superannuation practice. She has practised in superannuation, financial services and trusts for 30 years, and has been recognised as one of Australia’s leading superannuation lawyers in the Best Lawyers reports published in the Australian Financial Review for the past six years and is ranked as a Leading Lawyer in the 2015 Chambers Asia-Pacific Guide. She is a Chartered Tax Adviser and a member of the Superannuation Committee of the Law Council of Australia.

Evelyn Horton, is a Company Director and Superannuation Trustee. In an executive career spanning 30 years, Evelyn has been



an economic policy adviser at the Commonwealth Treasury in Canberra; an investment banker with BT, Deutsche Bank and CIBC; and in a variety of senior risk roles at Macquarie Bank. Evelyn is currently on the boards of the NAB group-managed superannuation funds, Tasmanian Public Finance Corporation and Mission Australia.

Peter Kennedy, CTA, is a Taxation Partner at PricewaterhouseCoopers. He has over 30 years’ taxation experience, and has specialised in the financial services sector for most of his career. Peter’s clients include corporate, industry and institutional superannuation funds, as well as leading fund managers and insurers. He has a wide range of experience, including tax in unit pricing, fund tax policies, foreign investments, optimisation of pension exemptions and tax compliance. Peter has Bachelor of Business and Master of Taxation degrees.

Matthew Lane is a Senior Tax Manager for QSuper. He is responsible for overseeing the fund’s taxation compliance obligations and the monitoring of its tax provisioning processes. Matthew provides technical advice to QSuper’s various business units and is involved in a number of significant projects including new product implementation and business initiatives. Matthew began working for QSuper in 2012, and prior to this role, worked in KPMG’s Corporate Tax division advising a broad range of clients within the financial services industry including superannuation funds, fund managers and banks. Matthew is a Chartered Accountant and has degrees in Mathematics and Business from the Queensland University of Technology.

Michelle Levy is a Partner at Allens specialising in superannuation, life insurance and financial services regulation. Michelle’s clients include the wealth management areas of each of the major banks, life insurance companies and industry and corporate funds. Before joining Allens, Michelle was a partner at King & Wood Mallesons. Michelle is a regular contributor to various journals and publications, including the Financial Services Newsletter and the Superannuation Law Bulletin. She co-authored the LexisNexis FoFA Handbook. Michelle is a member of the Law Council of Australia’s Superannuation Committee.

Sharyn Long, CTA, is the Managing Partner of Sharyn Long Chartered Accountants (SLCA) and specialises in accounting, tax and compliance services for corporate, government and industry funds. Sharyn has spent most of her career in superannuation, being a major participant in the Cooper Review and a member of the Treasury Working Group formed to address the SMSF reforms from that review. She was a member of the Accounting Professional & Ethical Standards Board Taskforce reviewing the independence of SMSF auditors, and has also assisted the Auditing and Assurance Standards Board in the development of guidelines for auditors. SLCA recently sold their SMSF fees to focus on Australian Prudential Regulation Authority-regulated funds.

Jennifer McDermott, is the Head of Product and Proposition for UBS Platform Solutions Group. UBS Platform Solutions Group provides a managed service that supports Member directed investment options within some of Australia’s largest superannuation funds. Jennifer has been with UBS for 3 years and her role is to determine the appropriate Member directed proposition to meet the needs of UBS’ client funds. Ensuring that the technology

functionality, business processes and business rules come together to deliver appropriate outcomes to Fund and its Members. Jennifer also works with clients to set the strategic evolution of the Member-directed proposition, to ensure the solutions continue to support the needs of this growing segment. Jennifer has 15 years’ financial services experience working with investment platforms, predominantly managing platform solutions for Advice businesses, specialising in portfolio tools that are appropriate to retail investors.

Michael Perkins is a Partner at the boutique private client firm of Perkins Fahey located in Sydney, where he assists his clients create and manage multi-generation wealth management and succession strategies. Michael also works for entrepreneur-driven and family businesses committed to managing family wealth across generations. He remains a Lecturer in Estate Planning at the University of Technology, Sydney and Charles Sturt University and a lecturer for Estplan Pty Limited. Michael is a contributing author of Estate Planning – A Practical Guide for Estate and Financial Services Professionals (LexisNexis 4th edition March 2015) and a contributing author to the text Financial Planning in Australia 6th Edition (6th Edition LexisNexis November 2014).

Michael Rice is the Chief Executive Office of Rice Warner. He has extensive experience in the financial services industry both in Australia and overseas and specialises in providing strategic advice to financial institutions, fund managers, government agencies, industry associations and large superannuation funds. Michael has undertaken pioneering research into Age Pension dependency and trends and has a keen interest in the integration of social security and superannuation as well as measuring the adequacy of retirement incomes for current fund members.

Jeffrey Scott is the Executive Manager, Insurance Tech & Business Delivery at CommInsure. Jeffrey has been in the insurance industry for 25 years and is a regular media commentator on the topics of insurance, superannuation and finance. Jeffrey has conducted over 1,000 presentations across Australia, Fiji, Indonesia, Malaysia, New Zealand, the US and Vietnam, and presented at the 2010 Million Dollar Round Table in Vancouver, Canada. Jeffrey has lectured at the University of Technology, Sydney and the University of New South Wales (ATAX) in financial planning and taxation respectively. Jeffrey created the first terminal illness benefit for life insurance products in Australia, helped develop lump sum income protection benefits and introduced full replacement (100%) cover for loss of income.

The Hon. Nicholas Sherry, BA, FAIST, is the Chairman of FNZ APAC and of Sherry and Associates International, a specialist advisory consultant in pension systems. Nick was previously a senior pension fund executive 1986-1990 establishing two funds. He was a Senator from 1990-2012 including Australia’s first Minister for Superannuation (Pensions) and Corporate Law 2007-2009, Assistant Treasurer 2009-10 and Small Business Minister 2010-11. He chaired the influential Senate Superannuation Committee from 1990-93 oversighting the two key foundations of the Australian system – the 9 p.c. compulsory contributions and Superannuation Industry Supervision.



Ross Stephens, CTA, is one of the most recognised tax advisers to the superannuation industry in Australia, with key clientele including many of the largest industry, corporate, public sector and retail funds. He has assisted the Association of Superannuation Funds of Australia with many industry submissions to government, Treasury and the ATO on tax-related matters, most recently in respect of draft ruling TD 2014/D22 on funds’ foreign income tax offset entitlements.

Matt Strauch, CTA, is a Tax Partner at PwC based in Melbourne. Matt has over 16 years experience in advising businesses in the financial services sector on indirect taxes in both Australia and the UK. Matt specialises in superannuation, investment management and banking, and advises on a broad range of commercial arrangements and issues in these sectors. He has significant experience in working with the ATO and in controversy matters. Matt holds an LLB, BComm and LLM. Matt is a Solicitor of the Supreme Court of New South Wales. Matt regularly presents and publishes on indirect matters and is a member of the Melbourne Association of Superannuation Funds of Australia tax discussion group.

Grant Wardell-Johnson, CTA, is the Head of the Australian Tax Centre at KPMG. Grant has a background in providing tax advice

relating to international and domestic tax structuring, international cross-border acquisitions and initial public offerings. Grant has been the lead Tax Partner on many high-profile projects in the Australian and international markets including the Wesfarmers acquisition of Coles Limited, Macquarie Group consortia acquisitions of Boart Longyear Limited and Dyno Nobel Limited and their subsequent listing on the Australian Securities Exchange. Grant now leads our consultation on new law and our response to Base Erosion and Profit Shifting (BEPS) and the OECD Action Plan. He is a member of the Treasury BEPS Advisory Group.

Thilini Wickramasuriya, FTI, is a Tax Counsel at The Tax Institute and is responsible for co-ordinating the technical activities of the Tax Policy and Advocacy Team. Thilini regularly engages with Treasury, the ATO, the Board of Taxation and the Inspector-General of Taxation. Prior to joining the Institute, Thilini practised as a solicitor, acting in significant tax disputes on behalf of both taxpayers and the Commissioner in the High Court, Federal Court and Administrative Appeals Tribunal. Prior to this, Thilini worked in a Big 4 accounting firm advising multinational clients on international tax issues.

FURTHER INFORMATIONWhat, when and how to

Online registration

Delegates are encouraged to register online at taxinstitute.com.au/superannuation15

Registration inclusions

� Participation in the full technical program � Electronic access to download available technical papers and presentations

� Morning and afternoon refreshments � Lunch � 12 CPD hours

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

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

Early bird registration All registrations received and paid for on or prior to Friday 3 July 2015 will be entitled to an early bird discount.

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

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

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

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


FURTHER INFORMATIONWhat, when and how to

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

Venue and accommodation

Doltone House, Darling Island WharfThe National Superannuation Conference will be hosted at the stunning Doltone House, Darling Island Wharf.

Accommodation has been reserved for delegates in several hotels within close proximity to the conference. Favourable room rates have been negotiated and secured for conference delegates. All accommodation bookings can be made through Ozaccom+ by calling 1800 814 611 or visiting https://ep.ozaccom.com.au/public/TNS15/accommodation.aspx.

All accommodation bookings must be paid in full with registration. Please note that bookings made through Ozaccom+ on an “Event Rate” can be cancelled / amended at any stage up to seven days prior to arrival. All additional 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 checkout.

Conference dinnerThe conference dinner will be held on Thursday 20 August at L’Aqua, Cockle Bay Wharf from 6.00pm.

Additional conference dinner tickets can be purchased for accompanying persons at a cost of $150 per person, which includes a three course dinner and beverages. Please indicate your requirements on the registration form.

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

Getting thereDoltone House, Darling Island Wharf is situated 14 kilometres from Sydney’s domestic airport, which is approximately 20 minutes drive.

By trainAlight at Central Station and catch the light rail to the Star casino. The light rail departs every 10 to 15 minutes and operates 24 hours per day, seven days a week.

By ferryThe ferry operates seven days a week from Wharf No. 5 at Circular Quay, and stops at Pyrmont Bay. For route and timetable information on State Transit’s “Darling Harbour” ferry to Pyrmont Bay, call 13 15 00 or visit www.sydneyferries.info.

By busThe State Transit bus routes 443 and 449 regularly depart Circular Quay to Pirrama Rd, Pyrmont. For route and timetable information, call 13 15 00 or visit www.sydneybuses.info

ParkingParking is available at the Star casino parking station, located on Pyrmont St, Pyrmont. For further information, call (02) 9777 9000.

Parking is also available at Wilson Jones Bay Wharf Carpark, located on 19-21 Pirrama Rd, Pyrmont (opposite Doltone House). For further information call 1800 727 5464. All-day $16 Wilson carpark ticket validation is available at our Doltone House Pyrmont venues. Please see venue staff for more information.

Local climateDuring the month of August, Sydney experiences temperatures between 9 °C and 18 °C.

Alteration and cancellation policy The Tax Institute reserves the right to alter, amend or cancel all or any of the arrangements contained in the program. It is a condition of acceptance of registration that an administration fee of 20% of the registration fee will be charged for cancellation. No refund will be given for cancellations received within five working days of the event. A replacement may be nominated. If the replacement is not a member, the non-member registration fee will apply. CPD hours will be allocated to the designated attendee. Any accommodation nights booked through the

Institute will be non-refundable in the event of cancellation. The Tax Institute cannot accept responsibility for delegates’ late transport arrivals or non-arrivals due to delays.

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

Become a memberThere is no time like the present to join Australia’s leading educator and professional association in tax and take advantage of the special new member introductory offer. For an additional $200 on the member registration fee, you can become a member and gain access to “the mark of expertise” (membership is extended until 30 June 2016) and a two-week trial to the Tax Knowledge eXchange. 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 discount.

Graduate Diploma of Applied Tax LawThe 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 Events Team on 02 8223 0040 or [email protected] registration enquiries, please contact [email protected].


Registration

Please see page 9 for registration inclusions.Early bird registration price (register on or before 3 July 2015) Standard registration price (register after 3 July 2015)

Tax Institute member $1,495 Tax Institute member $1,645 Non-member $1,895 Non-member $2,045 New member* $1,695 New member* $1,845

I understand that the registration fees do not include printed materials. Access to materials will be electronic. Add printed materials (Add $100)

Register

Online or emailSave time, register online at taxinstitute.com.au or email [email protected]

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. National Superannuation Conference | 20-21 August 2015 1150808M1/WD

(*Please read and sign below)*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. 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 www.taxinstitute.com.au.

*Signature: Date of issue: 15 May 2015

Conference dinner

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

Thursday 20 August at L’Aqua, Cockle Bay Wharf

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 $150 per person

No. x tickets at $150 each: $ Name(s):

Dietary requirements:

For registration enquiries, please contact [email protected].

Breakout session selection

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

Thursday 20 August

11.15am–12.15pm Session 2A: Alternative and Offshore Investment – Taxation Issues and Opportunities Session 2B: Exotic Contribution Strategies12.15pm–1.15pm Session 3A: Member Direct Investment Options Session 3B: The New Administrative Penalty Regime – The ATO’s New Stick2.15pm–3.15pm Session 4A: Tax in Unit Pricing Workshop Session 4B: Planning Opportunities for Death Benefits (Workshop)3.15pm–4.15pm Session 5A: Contemporary Tax Risk Management Issues Session 5B: Transferring Real Estate In and Out of SMSFs4.30pm–5.30pm Session 6A: Transaction Taxes - GST and Stamp Duty Session 6B: SMSFs and Inbound and Outbound MembersFriday 21 August

11.00am–12.00pm Session 9A: How Should Large Funds Be Responding to International Developments in Respect of Base Erosion and Profit Shifting?

Session 9B: SMSF Members in Dispute – Is All Hope Lost?12.00pm–1.00pm Session 10A: Fund Mergers and Other Significant Transitions Session 10B: Licensing Regime2.00pm–3.00pm Session 11A: Current Developments – Legislation and Ruling Update Session 11B: Insurance and SMSFs

Add SMSF Guide, 6th Edition and save 20%

Print

Member $156 (usually $195)

Non member $176 (usually $220)

Online (inc 3 CPD hours)

Member $176 (usually $220)

Non member $196 (usually $245)


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

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

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

Embrace your digital tax world

Tax Knowledge eXchangeNow including up to 17 CPD hours, subscribe 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 The Tax Institute website for details.

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

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

Payment details summary

Registration fee $

Add printed materials (Add $100) $

Additional ticket(s) for conference dinner (add $150) $

SMSF Guide

Total payable $

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

Payment method

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

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 further information regarding this event, please contact the Events Team on 02 8223 0040 or [email protected].

For registration enquiries, please contact [email protected].

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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

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.

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