2016 NATIONAL
GST INTENSIVE
8–9 September 2016
Four Points Darling Harbour
Preferred Partner:
taxinstitute.com.au/GSTINT
WELCOME
2016 National GST Intensive
Returning to Sydney in 2016, The Tax Institute’s National GST Intensive remains the pre-eminent conference for
GST specialists and every practitioner dealing with GST issues. This year’s keynote address from The Hon. Justice Tony Pagone sets the tone for the Intensive, looking at the
interpretation of the GST Act and the influence of other areas of law. A judge of the Federal Court of Australia,
Justice Pagone is a jurist with a vast experience in taxation matters across both state and federal jurisdictions.
Delegates will also hear the latest on cases, legislation and rulings, as well as commentary and insights from leading
legal and ATO experts on developments, both local and international, with further sessions deep diving into the
issues affecting the financial services sector, property and tax administration.
For a somewhat simple tax, GST continues to surprise many practitioners with its increasing complexity. This year’s
program recognises this complexity, and covers emerging and topical areas as well as looking at some of the basic
building blocks of GST that continue to be controversial.
This year’s program will be delivered over two days at the Four Points by Sheraton by a hand-picked selection
of experts from government, industry and tax professions. Topics will cover some of the fundamentals, including
supply and entitlement to input tax credits, as well as emerging areas such as disruptive technologies. Industry
topics, for example property and financial services, will also feature as will practical issues such as the administration
provisions of the law. We also look to the international arena and finish off with a moderated panel session dealing
with some of the more difficult questions confronting government and taxpayers.
Join us and bring your knowledge on key GST issues up to date, discover the latest thinking and take advantage
of this great opportunity to network with colleagues and fellow GST experts. I look forward to seeing you at the
conference.
Heydon Miller, CTA
Director
Keeping Company
Chair, Conference Organising Committee
Thank you
The Tax Institute gratefully acknowledges the generous assistance of members of the
GST Intensive Organising Committee:
Heydon Miller, CTA, Keeping Company (Chair, Conference Organising Committee)
Gordon Brysland, Australian Taxation Office
Deborah Jenkins, CTA, Australian Taxation Office
Scott McGill, CTA, Pitcher Partners
Geoff Mann, CTA, Ashurst
Brad Miller, CTA, EY
John Oesterheld, ATI, Staloest
Amelia O’Rourke, Deloitte
Michael Patane, CTA
Chris Plakias, Westpac
Matthew Strauch, CTA, PwC
Mark West, CTA, McCullough Robertson
Proudly supported by:
Preferred Partner
2 - THE TAX INSTITUTE - 2016 National GST Intensive
TECHNICAL PROGRAM
Event summary
Day one – Thursday 8 September 2016
Time
Session
Presenter
8.00am– 8.45am
Registration
8.45am–9.00am
Conference Opening Address
Heydon Miller, CTA
Chair, Organising Committee
9.00am–9.45am
Session 1: Keynote Address – Interpretation of the GST Act and Influence of
the Other Areas of Law
This session will explore some of the interactions and influences on the
interpretation of the GST Act. It will cover the following: The Hon. Justice
Tony Pagone
ƒƒ The interpretation or identification of the transaction, characterisation of the
transaction and relationship of the parties determined in some cases by other
areas of law, including contract law, property law, trust law, company law and
agency
ƒƒ The similarities and differences between “consideration” for GST purposes and
“consideration” for stamp duty purposes, with particular reference to the Lend
Lease decisions
ƒƒ The interpretation as a business transaction tax.
9.45am–10.00am
Senior Tax Counsel Update
Stephanie Caredes, CTA
The Tax Institute
10.00am–11.00am
Session 2: Speed Update
Get the latest on cases, legislation and rulings. For a simple tax, GST continues
to develop and become more complex. Hear commentary and insights from
leading legal and ATO experts on cases from here and overseas, legislation
and rulings. This session will bring you up to date on all of the important
developments.
Chris Sievers
Victorian Bar
11.00am–11.30am
Morning tea
11.30am–12.30pm
Session 3: International Developments
With the ongoing changes around the globe on cross-border transactions, both
in a B2B and B2C space, this session will cover the following:
ƒƒ How are other jurisdictions taxing cross-border transactions?
ƒƒ What is Australia doing and how do the Australian changes compare to other
jurisdictions (eg EU, Japan, and NZ)?
ƒƒ GST reform in relation to the cross-border sale of goods to consumers.
12.30pm–1.30pm
Lunch
1.30pm–3.00pm
Session 4A: Issues in Financial Services
This session will explore current topical issues impacting the Financial Services
Industry, including:
ƒƒ Bitcoin – To tax or not to tax
ƒƒ Apportionment – How’s your method?
ƒƒ ACAs – A two way street
ƒƒ Input taxed treatment of ATM services covered by regulation 40-5.09(4A)
OR
Session 4B: When Property and GST Gets Tricky … And More Interesting
Ken Fehily and Scott McGill have between them a vast amount of experience in
the trickier GST issues that arise in property. Ken and Scott will lead participants through some case studies to highlight
current issues and pose some questions for robust discussion.
Hoa Wood will also provide some insights from the ATO perspective.
Hoa Wood
ATO
Suzanne Kneen, CTA
PwC
Josephine Drum
ATO
Alex Affleck
ATO
Craig Klapdor, CTA
CBA
George Spathis
KPMG
Ken Fehily, CTA
Fehily Advisory
Scott McGill, CTA
Pitcher Partners
Hoa Wood
ATO
THE TAX INSTITUTE - 2016 National GST Intensive - 3
TECHNICAL PROGRAM
Event summary
Day one – Thursday 8 September 2016 (cont)
Time
Session
Presenter
3.00pm–3.30pm
Afternoon tea
3.30pm–4.30pm
Session 5: Old and New Developments in Tax Administration
Developments in tax administration are often more complex (and interesting) than
changes to the GST Act. This session will canvass a variety of developments and
how they impact GST, including:
Gina Lazanas, CTA
Balazs Lazanas Welch
ƒƒ Changes to the ATO’s public advice and guidance product
ƒƒ Emerging issues with the Commissioner’s private rulings regime
ƒƒ The Commissioner’s remedial power
ƒƒ Safe harbours.
Rebecca Smith
ATO
4.30pm–5.30pm
Session 6: Hot Topic – Where did all the heat go?
The GST Intensive has included a “Hot Topic” presentation for many years.
Some of the issues raised by speakers of the years have found their way
through the Court system, others have given rise to legislative change or ATO an
administrative/interpretative position. Some, however, have simply faded from
the list of priorities. Rhys will traverse all of the “Hot Topic” presentations from
previous GST Intensives over the years to see if and how those issues have been
resolved and what lessons can be drawn from the process as we move into the
17th year of GST.
Rhys Penning, CTA
EY
5.30pm–7.00pm
Free time
7.00pm–11.00pm
Conference dinner
After-dinner speaker: Bruce Quigley, CTA
John Gleeson
ATO
Day two – Friday 9 September 2016
Time
Session
Presenter
8.30am–9.30am
Session 7: Disruptive Technologies
How well placed is the GST law to deal with disruptive technologies?
Jeremy Geale, Deputy Chief Tax Counsel, will discuss:
Jeremy Geale, CTA
ATO
ƒƒ Tax design for the challenges of disruptive technologies
ƒƒ The challenges in making the existing law work for technological innovation
ƒƒ Administrative and policy responses to disruptive technologies.
Andrew Sommer, CTA
Clayton Utz
Andrew Sommer will discuss a number of specific disruptive technologies and
consider:
ƒƒ The themes in the legal structures adopted by these technologies and the
platforms on which they operate
ƒƒ Some of the challenges these technologies present for practical operation of the
GST law.
9.30am–10.30am
Session 8: The Tips and Traps With Little Known Exemptions
This session will cover some of the key issues to be aware of in a range of less
high-profile provisions dealing with the GST-free and input taxed supplies,
including:
ƒƒ Affordable housing (including a PPP case study)
ƒƒ The “yin and yang” of the student housing concessions
ƒƒ Testing the limits of the charitable exemptions
ƒƒ Understanding and applying the health care concessions.
10.30am–11.00am
Morning tea
4 - THE TAX INSTITUTE - 2016 National GST Intensive
Rhys Guild
Minter Ellison
TECHNICAL PROGRAM
Event summary
Day two – Friday 9 September 2016 (cont)
Time
Session
Presenter
11.00am–12.00pm
Session 9: Correcting Mistakes Ratification
This session examines the availability of the remedy of rectification in correcting
mistakes in transactional documentation. Examples of where the remedy has
been sought in the GST context include whether a contract is GST inclusive or
GST exclusive and whether the parties intended the going concern provisions to
apply. The discussion will include:
David W Marks QC
Inns of Court Chambers,
Brisbane
ƒƒ The required elements for rectification and evidentiary burden.
ƒƒ A comparison to ratification and retrospective amendment.
ƒƒ Court ordered rectification compared to rectification by deed.
ƒƒ Adjustments, the 4 year rule and the flow on effect for third parties.
ƒƒ Application by the Courts in the GST context and GST clauses.
12.00pm–1.00pm
Session 10: Taking the Purpose Out of Creditable Purpose
Creditable purpose is one of the foundational concepts of GST and the gateway
to claiming input tax credits. This session will include discussion on:
Michael Patane, CTA
Consultant
Alex Affleck
ATO
Kevin O’Rourke
Deloitte
ƒƒ Rio Tinto and earlier cases
ƒƒ Relevance of purpose and motive
ƒƒ Asymmetry in the way that acquisitions relating to input taxed supplies and
acquisitions relating to other supplies are treated.
1.00pm–2.00pm
Lunch
2.00pm–3.00pm
Session 11: Supply
“Supply” is the core concept in the GST legislation: “GST is payable on taxable
supplies” (s 7-1). In the ordinary, simple case this is clear enough. But the
boundaries are surprisingly unclear: What is a supply? How is the relevant supply
identified? Can one transaction involve more than one supply? What are the tax
consequences? These are questions that our speaker has tested more than once
in appellate courts.
3.00pm–3.30pm
Afternoon tea
3.30pm–4.30pm
Session 12: Trips and Tricks
This session will be a moderated, interactive session involving two competing
panels of speakers addressing tough questions from attendees and the
moderator. It promises to be both an insightful and at times light-hearted finish to
the conference.
4.30pm–5.00pm
Tony Slater, QC, FTIA
Ground Floor Wentworth
Chambers
Geoff Mann, CTA
Ashurst – Moderator
2016 GST Intensive speaker
panel
Conference close drinks
THE TAX INSTITUTE - 2016 National GST Intensive - 5
PRESENTER PROFILES
An overview of our experts
Alex Affleck joined the ATO in 1997. In 2016, Alex has taken on the
role as Director of Technical Leadership within the Superannuation
Business Line. Prior to this, Alex was a Tax Counsel in the Tax
Counsel Network specialising in indirect taxes since 2009. He has
been involved in public rulings and litigation, as well as providing
input on taxation law design.
Stephanie Caredes, CTA, Tax Counsel, is responsible for The
Tax Institute’s policy and advocacy activities and regularly engages
with all levels of government including Treasury and the ATO. Prior
to joining The Tax Institute, Stephanie gained extensive experience
in private practice advising on a wide range of federal and state
taxation issues. Stephanie holds a Masters level degree in Law from
the University of Sydney and is admitted as a Solicitor and Barrister
in both the Supreme Court of New South Wales and High Court of
Australia. She has published a variety of articles and commentary in
relation to taxation issues.
Josephine Drum is a senior tax specialist with the ATO. Since
2000, Josephine has predominantly specialised in GST crossborder matters. In 2008, Josephine was seconded to the
Commonwealth Treasury to assist the Board of Taxation’s Review
of the Legal Framework for the Administration of the GST, and then
in 2009 was a working group member for the Board of Taxation’s
review of the Application of GST to Cross-border Transactions.
Josephine was appointed as a Vice-Chair of the OECD’s Working
Party 9 (WP9) on Consumption Taxes in November 2014.
Ken Fehily, CTA, of Fehily Advisory is a former adviser to the Federal
Treasurer and the ATO on the development and introduction of the
GST in Australia, and continues to be consulted about changes
to the GST law and the ATO’s administration of it. Ken was also
previously the senior partner leading Arthur Andersen’s and
PricewaterhouseCoopers’ indirect tax practices, and is now one of
Australia’s most experienced and effective independent advocates
in GST matters. Ken continues to have a respected but independent
relationship with the ATO. His views and representations of clients with
the ATO are highly respected and listened to, ensuring that his clients
and their GST situations are given a sound hearing by the ATO.
Jeremy Geale, CTA, is the ATO’s Deputy Chief Tax Counsel. He,
together with the Chief Tax Counsel and other deputies, leads the
ATO Tax Counsel Network, which provides technical and strategic
tax advice to other areas of the ATO and the community. Jeremy
joined the ATO in January 2016. He was previously a partner with
KPMG, where he led KPMG’s Tax Controversy Practice. He was
also instrumental in establishing KPMG’s broader legal practice in
Australia and was a member of KPMG’s Global Steering Committee
for Tax Controversy. Jeremy also worked for a number of years as a
barrister specialising in all areas of tax, as a lawyer at Minter Ellison
and was the GST Manager at Qantas. He has a unique blend of
experience having worked in a variety of roles across the private
sector, professional services and public sector.
John Gleeson has worked at the ATO in a range of roles, and
joined the Tax Counsel Network in 2010, specialising in indirect
taxes and administration issues. He has worked on a number of
litigation matters and public rulings, as well as being involved in
taxation law design.
Rhys Guild heads Minter Ellison’s Sydney Tax group and is
also the firm’s National GST Leader. He is recognised as one
6 - THE TAX INSTITUTE - 2016 National GST Intensive
of Australia’s foremost GST practitioners. Rhys advises leading
corporations and public entities on GST, PAYG and customs duty,
focused on the financial services, property and construction,
energy, telecommunications and government sectors. In addition
to advisory work, Rhys assists clients with ATO audits, disputes
and applications for binding rulings. Rhys has been involved in
some of Australia’s largest GST tax controversy cases, including
representing American Express in its appeal to the full bench of
the High Court of Australia in relation to its GST apportionment
methodology. Consistently recognised by his peers as one of
Australia’s best lawyers in tax, and as a leading individual by
Chambers Asia-Pacific, Rhys is a regular commentator and
speaker on diverse GST-related issues and developments.
Craig Klapdor, CTA, is currently with CBA and has over 25 years’
experience in indirect tax, ranging from Tax Office, to big four and inhouse corporate roles in telecommunications and financial services.
Suzanne Kneen, CTA, of PwC, has advised on all aspects of
GST for a range of industries since its introduction in 2000. More
recently, Suzanne has focused on issues arising for retail and
international clients, retirement villages and also mergers and
acquisitions/capital raisings. Suzanne’s experience includes seven
years in a national law firm. Suzanne is a member of The Tax
Institute’s GST technical subcommittee and is active in liaising with
the ATO and Treasury on GST technical issues.
Gina Lazanas, CTA, is a Partner of the specialist tax law firm,
Balazs Lazanas & Welch LLP, with over 25 years’ experience in
taxation law, having initially focused on income tax and later in
indirect taxes, but always with a keen interest in all kinds of tax and
related administrative law disputes. She has had carriage of varied
and complex tax audits and litigation. Gina was Chair of The Tax
Institute’s Legal & Dispute Resolution Subcommittee from 2011
to 2013 and Chair of The Tax Institute’s GST Subcommittee from
2008 to 2010. In April 2012, Gina was appointed a part-time Senior
Member of the Administrative Appeals Tribunal.
David W Marks QC is a commercial silk specialising in taxation.
Scott McGill, CTA, is a Partner at Pitcher Partners Sydney where
he focuses on taxation, business, structuring and succession issues
for a wide range of clients. Scott also heads the property industry
speciality in the Sydney practice working with small and large
developers, retirement villages/aged care and investors. Scott has
extensive experience in income tax, GST and state taxes from both
his time in public practice as well as the ATO, and has a reputation
for achieving commercial outcomes on complex issues.
Geoff Mann, CTA, is a Partner in the Tax team at Ashurst. He
advises on indirect tax, with particular emphasis on GST, stamp
duty, land tax and human resources taxes. Geoff has over 25 years’
experience. Geoff’s broad practice enables him to consult in relation
to overall tax management strategies and review programs, as well
as due diligence exercises and dispute resolution.
Kevin O’Rourke is a tax partner at Deloitte based in Sydney. He
has over 30 years of taxation experience, advises major corporate
clients on all aspects of GST, and has been frequently named as a
leading indirect tax adviser by the International Tax Review. Kevin
is a solicitor of the Supreme Court of New South Wales and of the
High Court of Australia, and has been involved in numerous litigation
PRESENTER PROFILES
An overview of our experts
matters. He is Co-Chair of the ATO’s GST Advisory Group, Chair of
the Indirect Tax Committee for Chartered Accountants Australia and
New Zealand, and is a member of the Taxation Committee of the
Law Council of Australia. Kevin holds Master of Laws and Bachelor
of Arts degrees from the University of Queensland.
Justice Tony 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, public and human rights law. He was also Special Counsel to
the ATO 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.
Michael Patane, CTA is a Consultant with over 25 years
experience in tax, corporate law, commercial law and trusts law
with an emphasis on technical interpretation, tax administration
and controversy. Michael has a unique blend of experience in both
national legal and accounting firms and at the ATO. While at the
ATO Michael held a number of senior roles in relation to Project
Wickenby, High Wealth Individuals and GST. These roles included
Deputy Chief Tax Counsel (Indirect Taxes), Senior Tax Counsel
Strategic Litigation and Project Leader for the establishment and
operation of the High Wealth Individuals compliance program.
Michael has successfully litigated a number of precedential
GST cases (including Marana Holdings, Sterling Guardian,
ACP Publications, Reliance Carpets and Luxottica) and advises
individuals, corporates, governments and charities. Recognised by
his peers as one of Australia’s Best Lawyers in Tax.
Rhys Penning is a Partner in EY’s Indirect Tax practice,
specialising in GST with a sector focus on infrastructure and real
estate projects and transactions. He has extensive experience in
financing structures with a view to maximising GST recoveries/
minimising GST leakage for transaction parties. Coming from a
legal background, Rhys marries deep technical knowledge and
experience with a practical approach to identifying and reporting
GST obligations and entitlements in a commercial context.
Bruce Quigley, CTA, has over 40 years’ experience in tax
administration, policy and law. He is a former Second Commissioner
of Taxation, the second most senior position in the ATO. Bruce
led the ATO team that worked with Treasury and the Office of
Parliamentary Counsel in the development of the GST law, and later
had overall responsibility for the ATO’s GST Rulings program. Since
retiring from the ATO in December 2013, Bruce has undertaken
a number of assignments for the International Monetary Fund
providing tax law and administration advice to various overseas tax
administrations and governments. Bruce is currently a Senior Adviser
in The Tax Institute’s Policy and Advocacy team. In that role, he
assists in the preparation of submissions in response to proposals of
the government, Treasury, the Board of Taxation and the ATO.
Chris Sievers practises primarily in revenue law, with a particular
focus on indirect taxes such as GST and stamp duty. Since being
called to the Bar in 2001, Chris has developed a substantial advice
practice and has appeared on behalf of taxpayers and the Revenue
in numerous disputes in federal and state jurisdictions, including the
High Court in Reliance Carpet and Qantas. Recently, Chris
appeared for the Commissioner in Rio Tinto Services before the
Federal Court and on appeal to the Full Federal Court.
Tony Slater QC, FTIA, has represented both taxpayers and
the Commissioner in GST disputes in appellate courts, from the
time the tax was introduced. Many of the cases in which he has
appeared have concerned the scope of the “supply” on which
GST is levied. He is a longstanding member of the Institute and a
frequent speaker at its conferences.
Rebecca Smith joined the ATO in 2014 and is currently an Acting
Technical Adviser in the Public Advice and Guidance Centre in the
Tax Counsel Network (TCN). Before taking on her current role, she
specialised in indirect taxes in the TCN. Prior to joining the ATO,
Rebecca was an adviser on law design and policy issues in the
Revenue Group in Treasury.
Andrew Sommer, CTA, is the national practice group leader for tax
at Clayton Utz and has been working in tax for over 20 years. Andrew
specialises in GST, providing advice across all industry sectors and
levels of government as well advising on other tax issues, including
land tax, payroll tax, FBT and state-based royalty regimes. Andrew
has also acted for clients in relation to various litigious tax matters at
all levels of review including the High Court. Andrew lectures in GST
for the University of Sydney as part of the Master of Laws program
and has previously taught GST subjects for the University of New
South Wales. Andrew serves on the Indirect Tax Public Rulings Panel
and The Tax Institute’s Education Quality Assurance Board, is a
member of the editorial bvard of the Australian Tax Law Bulletin, the
indirect tax editor of the Australian Journal of Banking and Finance
Law and Practice and is a co-author of the book, Tax and Insolvency.
George Spathis is a leading GST advisor and has extensive
experience in providing technical advice, commercial insights and
managing end to end GST risk management obligations. He has
a proven track record of managing the successful resolution of
issues with the ATO, including obtaining private rulings, managing
audits and review processes, entering into compliance agreements,
resolving disputes and successfully managing litigation. George
leads the KPMG Sydney GST team with a broad range of clients in
all industry sectors.
Hoa Wood is an Assistant Commissioner at the ATO in the Tax
Counsel Network. Hoa joined the ATO in 1999 and has worked
in a range of tax technical areas across direct and indirect taxes,
including developing draft legislation and explanatory materials
(both in the ATO and at the Treasury), providing advice and direction
on strategic litigation, complex rulings, audits and objections. Since
2007, Hoa has focused on indirect taxes with responsibility for the
resolution of significant GST and other indirect tax issues.
THE TAX INSTITUTE - 2016 National GST Intensive - 7
FURTHER
INFORMATION
What, when and how to
Online registration
Delegates are encouraged to register online at
taxinstitute.com.au/gstint.
Venue
Four Points by Sheraton, Darling Harbour
161 Sussex Street, Sydney NSW 2000
Registration inclusions
Conference registration includes participation in the full
technical program, electronic access to all technical
papers and presentations, attendance at the conference
dinner on Thursday 8 September and all lunches and
refreshments during conference hours. Registration fees
do not include travel, accommodation, hotel breakfasts or
hotel incidentals.
Telephone: 02 9290 4000
Early bird registration
All registrations received and paid for on or before
Thursday 28 July 2016 will be entitled to an early bird
discount.
Group discount
Purchase four full conference registrations and receive the
fifth registration free. All attendees must be from the same
firm and all must register at the same time.
Paperless option
To assist in reducing the environmental impact, the
standard registration option will only provide 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
conference. Please refer to the registration options and
indicate your preference.
Delegate list
A delegate list will be included in the conference folder and
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.
Confirmation of registration
A confirmation letter and tax invoice will be sent via email.
CPD accreditation
Attendance at the conference counts for 12.25 hours
Continuing Professional Development (CPD) Accreditation
with The Tax Institute..
The Four Points by Sheraton, Darling Harbour is located
in the bustling central business district and overlooks the
breathtaking Darling Harbour. The central location means
you are only a 15-minute walk away from Sydney’s top
attractions, including the Sydney Harbour Bridge,
Pitt Street Mall, The Rocks and Sydney Opera House.
For more information on the hotel, visit:
http://www.fourpointssydney.com/.
Accommodation
Accommodation room rates have been negotiated for
conference delegates at the Four Points by Sheraton,
Darling Harbour:
Premium City Side Room $295 per night (room only)
To access these favourable rates or for additional hotel
options, accommodation bookings can be made through
Ozaccom by calling 1800 814 611 or by visiting;
https://ep.ozaccom.com.au/public/GST16/
accommodation.aspx.
Please note that as per hotel booking conditions,
all accommodation booked is non-refundable. 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 upon checkout.
Conference dinner – Thursday 8 September
L’Aqua, Terrace Room
Rooftop level, Cockle Bay Wharf
Darling Harbour NSW 2000
The conference dinner is included in the registration fee for
delegates attending the full conference.
Additional tickets are available to purchase for
accompanying persons and guests at a cost of $150.
Please indicate your requirements, including dietary
requirements, on the registration form.
Dress code
Smart casual attire is suitable for the duration of the
conference program, including the conference dinner
on Thursday 8 September.
8 - THE TAX INSTITUTE - 2016 National GST Intensive
FURTHER
INFORMATION
What, when and how to
Getting to the hotel from Sydney’s domestic airport
The Four Points by Sheraton, Darling Harbour is located
9km (20-minute drive) from Sydney’s domestic airport.
Train
There are trains available to take you from Sydney’s
domestic airport to Town Hall station (the closest station
to the hotel). Trains from the domestic airport station to
the city run approximately every 10 minutes and take
approximately 20 minutes (cost is $17.40 one way during
peak times). The Four Points by Sheraton is approximately
8 minutes’ walk via Kent and Market streets.
Taxi
Taxis are available to take you directly to the Four Points
by Sheraton, Darling Harbour from Sydney’s domestic
airport. The journey generally takes around 20 minutes
and costs between $40 and $50.
The Chartered Tax Adviser Program
Developed to enhance the performance of all tax
professionals, the Chartered Tax Adviser Program is
the industry’s choice for innovative tax education and
training. The Institute offers three formal education
courses to support tax professionals throughout their
career – CTA1 Foundations, CTA2 Advanced and CTA3
Advisory. Visit taxinstitute.com.au/education for more
information or call us to discuss your firm’s training needs
on 02 8223 0032.
Enquiries
For further information regarding this event, please contact
the National Events Team on 1300 733 842 or email
[email protected].
For registration enquiries, please contact
[email protected].
Parking
The hotel offers self-parking at a fee of $45 per day.
This parking is located opposite the hotel at the Wilson
car park. Guests who require parking should see
the Commissionaire at the hotel entrance to obtain a
parking ticket.
Alteration and cancellation policy
The Tax Institute reserves the right to alter, amend or
cancel all or any of the arrangements contained in the
program. It is a condition of acceptance of registration
that an administration fee of 20% of the registration fee
will be charged for cancellation. No refund will be given
for cancellations received within five working days of
the event. A replacement may be nominated; however,
the replacement is only valid for the 2016 National
GST Intensive. 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.
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 member introductory offer. For an additional
$300 on the member registration fee, you will receive
membership until June 2017.
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.
THE TAX INSTITUTE - 2016 National GST Intensive - 9
EMBRACE YOUR
DIGITAL TAX WORLD
Accessing the conference online
Conference App
Instantly access conference details, scheduling, speaker
biographies as well as available technical papers and
presentations with the 2016 National GST Intensive mobile
web application, suitable for your web-enabled smartphone
or device. Visit the website taxinstitute.com.au/GSTINT
for the download link.
Tax Knowledge eXchange
Subscribe and gain 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 website for details.
iCPD – online and interactive
No 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.
Follow us on Twitter
Follow us @TaxInstituteOz for daily tax news, updates
and tweets. Use #nextgentax to share your posts about
the conference.
Join us on LinkedIn
Join The Tax Institute group on LinkedIn to network
and contribute to the group discussions and tax news.
Facebook
Like us on Facebook for news, careers information
and networking.
Register and purchase online
Save time – register online for CPD or purchase dedicated
publications, DVDs and more at taxinstitute.com.au.
10 - THE TAX INSTITUTE - 2016 National GST Intensive
REGISTRATION
FORM
Register
Please photocopy the blank form for additional
delegates. All prices quoted include GST.
ABN 45 008 392 372
PLEASE PRINT IN BLOCK LETTERS.
2016 National GST Intensive | 8–9 September 2016
Online
Save time, register online
at taxinstitute.com.au/GSTINT
Mail
GPO Box 1694
Sydney, NSW 2001
Email
eventregistrations
@taxinstitute.com.au
Fax
02 8223 0077
1160909M1/WD
Registration
Please see page 8 for registration inclusions.
Early bird registration price (register on or before 28 July 2016) Standard registration price (register after 28 July 2016)
Tax Institute member
$1,545
Tax Institute member
$1,695
New member*
$1,845
New member*
$1,995
Non-member
$1,945
Non-member
$2,095
I understand that the registration fees do not include printed materials. Access to materials will be electronic.
Add printed materials ($100)
Dietary requirements: Date of issue: 12 May 2016
Promotional code:
(*Please read and sign below)
*SPECIAL NEW MEMBER OFFER
Save on the non-member price and become a member of The Tax Institute today. The new member registration fee includes fees for Affiliate level
membership of The Tax Institute so that you can take advantage of the many benefits membership affords. Membership is extended until 30 June
2017. Please read and sign below to take up membership.
DECLARATION
I hereby apply for membership of The Tax Institute. I declare I am a person of good fame, integrity and character and agree to be bound by the
Constitution of The Tax Institute. For more information on membership visit taxinstitute.com.au.
*Signature:
Date:
Breakout session selection
Please tick the breakout sessions you would like to attend during the conference:
Thursday 8 September 2016
1.30pm–3.00pm Session 4A: Issues in Financial Services
Session 4B: When Property and GST Gets Tricky … And More Interesting
Conference dinner
The conference dinner is INCLUDED in the registration fee for delegates attending the full conference.
Thursday 8 September: L’Aqua, Terrace Room
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 $ Dietary requirements:
Name(s):
Your contact details
Title: (Dr/Mr/Mrs/Miss/Ms/Other)
Company:
First name:
Last name:
Position:
Member no:
Tel:
Postal address:
Mobile:
Suburb:
Email:
State:
Postcode:
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.
Payment details summary
Registration fee $
Papers (add $100) $
Additional ticket(s) for conference dinner (add $150)
$
Total payable
$
Payment method
Please note: all registration payments must be made prior to the event, unless other arrangements have been made with The Tax Institute.
I enclose a cheque* for
Card no.
$
*Please make cheque payable to The Tax Institute in Australian dollars.
Please charge my credit card $
Visa
MasterCard
/
/
Expiry date:
Cardholder’s signature:
Card type:
AMEX
/
Diners
Cardholder’s name:
For further information regarding this event, please contact the National Events Team on 1300 733 842
or email [email protected]. For registration enquiries, please contact [email protected].
Replacements
Please 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.
Cancellations
The 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
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.
0388NAT_05/16
We take your privacy seriously, and our policy can be viewed at taxinstitute.com.au/go/footer/privacy