49th WESTERN
AUSTRALIA STATE
CONVENTION
11–12 August 2016
Novotel Vines Swan Valley Resort
Preferred Partner:
Business Alliance Partners:
taxinstitute.com.au
WELCOME
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:
ƒƒ An outstanding line-up of local and interstate speakers
ƒƒ Practical technical sessions for tax professionals with
an emphasis on “real-world” application
ƒƒ Concurrent sessions for both SME and corporate tax
professionals
ƒƒ 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)
ƒƒ 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
2 - THE TAX INSTITUTE - 49th Western Australia State Convention
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.
Thank you
The Tax Institute gratefully acknowledges the generous
assistance of members of the 49th Western Australia State
Convention Steering Committee:
Highlights of the convention will include:
Annette Morgan, CTA, Curtin University
(Chair, Convention Steering Committee)
ƒƒ The keynote address from Justice Pagone on current
trends in tax disputes
Corey Beat, CTA, RSM Australia
ƒƒ Updates from the WA State Treasurer and WA State
Commissioner of the OSR
Rupert Cheong, CTA, Alpha Accountancy Services
ƒƒ Presentations by the Inspector-General of Taxation
and leading ATO representatives including ATO Deputy
Commissioner Jeremy Hirschhorn
Mark Ceglinski, ATI, Aarya Partners
Fleur Lewis, ATI, Jackson McDonald
Dale Pinto, CTA (Life), Curtin University
Matthew Popham, CTA, KPMG
ƒƒ A wine tasting welcome reception with renowned WA
wine critic Ray Jordan
ƒƒ Special entertainment at the gala dinner.
We look forward to seeing you in the Swan Valley in August
Early Bird Registration
– Register on or before
Friday 8 July 2016 to save!
Annette Morgan, CTA
Chair, WA State Convention
Steering Committee
Preferred Partner:
Matthew Popham, CTA
Chair, WA State Council
Business Alliance Partners:
Corey Beat, CTA
Chair, WA Professional
Development Committee
TECHNICAL PROGRAM
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 Market
Speaker: 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
Session 2B: Panel Session – The Life Cycle of a Transaction in the Era of
Constructive Engagement
Speakers: Geofrey Fooks, Wesfarmers, Jeremy Hirschhorn, CTA, ATO, Andrew Orme, ATO & Dr Niv Tadmore, CTA, Clayton Utz
This workshop will illustrate some of the more difficult issues tax practitioners will
come across when advising successful clients about:
ƒƒ Selling to third parties
ƒƒ Transferring control in a corporate joint venture
ƒƒ Getting access to the cash without disproportionate tax liabilities
ƒƒ Using concessional tax treatments.
Some featured issues are:
ƒƒ Applying the earnout rules
ƒƒ Buybacks and capital reductions
ƒƒ Liquidators’ distributions
ƒƒ Stamp duty exposures
ƒƒ Scrip-for-scrip exchanges.
12.30pm–1.30pm
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.
Lunch
THE TAX INSTITUTE - 49th Western Australia State Convention - 3
TECHNICAL PROGRAM
Day one – Thursday 11 August 2016 (cont)
Time
SME stream
Corporate stream
1.30pm–3.00pm
Session 3A: Business Disruptions and Taxation Consequences
Speaker: Marc Worley, CTA, Deloitte Private
Session 3B: M&A Taxation – Roasting Old Chestnuts
Speaker: Nick Heggart, CTA, Greenwoods & Herbert Smith Freehills
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:
ƒƒ Death, disability and trauma insurances
ƒƒ Activation of buy/sell arrangements
ƒƒ Vesting of trusts
ƒƒ Divorce
ƒƒ Division 7A
ƒƒ Small business CGT concessions.
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:
ƒƒ Scrip-for-scrip rollover
ƒƒ Transaction-related distributions
ƒƒ Consolidation
ƒƒ 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
Session 4B: Stapled Entities and Infrastructure Tax Issues
Speaker: Kathryn Utting, PwC
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.
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 Update
Speaker: 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 Perspective
Speaker: 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.
Momentum Wealth welcome reception and wine tasting with Ray Jordan, Wine Editor, The West Australian
Ray 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
4 - THE TAX INSTITUTE - 49th Western Australia State Convention
Price: Inclusive for all full registration delegates
Additional tickets: $65
TECHNICAL PROGRAM
Day two – Friday 12 August 2016
Time
SME stream
Corporate stream
9.00am–10.00am
Session 7A: Solving Inherited Client Problems
Speaker: Ken Schurgott, CTA (Life), Brown Wright Stein Lawyers
Session 7B: The Board of Taxation Update
Speaker: Craig Yaxley, CTA, Board Member, The Board of Taxation
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:
ƒƒ Past Div 7A non-compliance defective restructures
ƒƒ Inefficient structures
ƒƒ Non-compliance with the personal services income rules and exposures arising from
alienated personal exertion income
ƒƒ Historical aggressive tax strategies (eg limited partnerships, companies limited by
guarantees).
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:
ƒƒ The process of an AAT case
ƒƒ How to prepare for an AAT case
ƒƒ The information factors that delegates need to know about running a case in the AAT
ƒƒ 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
Session 9B: Alternate Dispute Resolution and Transfer Pricing
Speaker: Andrew Orme, ATO & Dr Niv Tadmore, CTA, Clayton Utz
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.
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:
ƒƒ How transfer pricing disputes interact with the Independent Review Function
ƒƒ The role for ADR processes in working through issues and resolving disputes
ƒƒ 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
THE TAX INSTITUTE - 49th Western Australia State Convention - 5
TECHNICAL PROGRAM
Day two – Friday 12 August 2016 (cont)
Time
SME stream
Corporate stream
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 Update
Speaker: Jemma Sanderson, CTA, Cooper Partners
Session 12B: Q & A with Stephen Frost and Craig Yaxley
Speaker: Stephen Frost, FTI & Craig Yaxley, CTA
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:
ƒƒ The operation of the Practical Compliance Guidelines regarding LRBAs and related party loans
ƒƒ Changes announced in the Budget and the implementation timetable
ƒƒ Recent cases requiring consideration for our clients.
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
Session 13B: International Tax Update
Speaker: Matthew Popham, CTA, KPMG
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.
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-bycountry 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 Dinner
Long 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 6 - THE TAX INSTITUTE - 49th Western Australia State Convention
Price: Inclusive for all full convention registration delegates Additional tickets: $160
PRESENTER PROFILES
An 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,
THE TAX INSTITUTE - 49th Western Australia State Convention - 7
PRESENTER PROFILES
An 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,
8 - THE TAX INSTITUTE - 49th Western Australia State Convention
capital allowances and debt forgiveness. Matt is the chair of The Tax
Institute’s WA State Council and regularly speaks at industry events.
and the Treasury BEPS Advisory Group. Niv is also a member of the
global executive committee of the International Fiscal Association.
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.
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.
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
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.
FURTHER INFORMATION
What, when and how to
How to register
Online: 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:
ƒƒ Participation in the full technical program
ƒƒ Online access to technical papers prior to the convention
through The Tax Institute app
ƒƒ Lunch and refreshment breaks during the convention on both
Thursday and Friday
ƒƒ Welcome reception and wine tasting on Thursday night,
including beverages and canapés
ƒƒ 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 registration
This 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 discounts
Purchase 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 app
The 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 code
Business 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-Fi
Internet 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 Vines
The 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].
THE TAX INSTITUTE - 49th Western Australia State Convention - 9
FURTHER INFORMATION
What, when and how to
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 dinner
The 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 activities
Nine 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.
Getting to the Novotel Vines Swan Valley Resort
Air: 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 Jordan
The 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.
10 - THE TAX INSTITUTE - 49th Western Australia State Convention
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 list
To 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 registration
Confirmation of your registration will be emailed to you upon
receipt of your registration fee.
CPD accreditation
Attendance at the convention counts for 13 hours of Professional
Development Accreditation with The Tax Institute.
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
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.
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:
ƒƒ Taxation in Australia journal
ƒƒ TaxVine e-newsletter
ƒƒ TaxLine Research Service – free to members
ƒƒ CPD event discounts
ƒƒ Publications and tax product discounts
ƒƒ Business Alliance Partner discounts.
Enquiries
For further information, please contact Destelle Taylor on:
Tel: 08 6165 6600
Email: [email protected]
| Page 1 of 2
REGISTRATION FORM
Register
A tax invoice and confirmation letter will be sent on receipt of your
registration. All prices quoted include GST. ABN 45 009 392 372
Mail
GPO Box 1694
Sydney NSW 2001
Online
Save time, register online at
taxinstitute.com.au/waconvention
Fax
02 8223 0077
2016 Western Australia State Convention | 11–12 August
Registration options
Full convention registration
Registration includes:
ƒƒ Participation in the full technical program
ƒƒ Online access to technical papers prior to the convention through The
Tax Institute app
ƒƒ Lunch and refreshment breaks during the convention on both Thursday
and Friday
ƒƒ Welcome reception and wine tasting on Thursday night, including
beverages and canapés
ƒƒ 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 registration
This 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.
6160820M1/WD
Registration options (all prices include GST)
Registration options (cont)
Full convention registration
*SPECIAL NEW MEMBER OFFER
See page 9 for registration inclusions.
Member
Early bird
Received on or before 8 July
Standard registration
Received on or after 9 July
New
member*
Nonmember
$1,595
$1,895
$1,845
$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)
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:
Personal details
Title: (Dr/Mr/Miss/Ms/Mr/Other)
Flexible registration options
Member
Early bird registration
New
member*
Nonmember
All full convention registrations received and paid on or before
Friday 8 July 2016 will be entitled to an early bird discount.
Thursday only
$895
$1,195
$1,095
Friday only
$895
$1,195
$1,095
Group discounts
Purchase 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.
Please note: Single-day registration does not include tickets to any networking function.
Tickets can be purchased separately for the welcome reception or gala dinner.
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 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.
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)
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.
THE TAX INSTITUTE - 49th Western Australia State Convention - 11
REGISTRATION FORM
Page 2 of 2
Select your social activities
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).
Thursday 11 August 2016
Session 2: 10.30am–12.30pm
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
Session 2A: Workshop – Exiting Business Structures
Session 2B: Panel Session – The Life Cycle of a Transaction
in the Era of Constructive Engagement
No, I WILL NOT be attending the welcome reception
Yes, I require additional tickets
for the welcome reception at $65 per person: Session 3A: Business Disruptions and Taxation Consequences
Session 4: 3.30pm–4.30pm
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 12: 3.00pm–4.00pm
Session 12A: Superannuation Update
Session 12B: Q&A with Stephen Frost and Craig Yaxley
Session 13B: International Tax Update
$
Name(s):
Special dietary requirements:
Printed delegate folders (add $100) $
USB (add $50)
$
$
Optional social activity – 9 holes of golf $55
$
Total payable
$
I enclose a cheque* for 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
Please charge my credit card
AMEX
Visa
$
MasterCard
/
/
Expiry date:
Additional tickets
Yes, I require additional tickets
for the gala dinner at $160 per person: $
OR
Card no.
No, I WILL NOT be attending the gala dinner
$
Cardholder’s signature:
Cardholder’s name:
Name(s):
*Please make cheque payable to The Tax Institute.
Special dietary requirements:
Optional social activities – Saturday 13 August 2016
Option 1: Golf – includes nine holes, green fees and shared
motorised buggy
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):
Payment method
Yes, I require 0068WA_05/16
$
Additional gala dinner ticket(s) (add $160 per person)
Session 13: 4.30pm–5.30pm
Session 13A: GST and Property Issues – Gimme Shelter
Delegate registration fee
Additional welcome reception ticket(s) (add $65 per person)$
Additional tickets
Session 3: 1.30pm–3.00pm
Session 3B: M&A Taxation – Roasting Old Chestnuts
Complete payment details
Diners
/