th annual states’ taxation conference · the annual change of location and the timing of the...

15th ANNUAL STATES’ TAXATION CONFERENCE

23–24 July 2015 Hyatt Hotel Canberra

taxinstitute.com.au

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WELCOME15th Annual States’ Taxation Conference

On behalf of the Conference Organising Committee we are pleased to present the 15th States’ Taxation Conference program, brought to you by The Tax Institute in conjunction with the Revenue Office in each state and territory.

The States’ Taxation Conference remains the only national conference covering all state and territory taxes in one technical program. This year’s conference will be held at the Hyatt Hotel in Canberra.

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

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

Particular effort has been made to present topics of universal interest across all the state taxes. These include the opportunities for tax review that are available outside the Taxation Administration Acts, exploring precisely who may be liable to pay an assessment, and issues encountered in taxation litigation. As a follow-up from last year’s “Dear Commissioner” presentation, the “Dear Practitioner” session will make suggestions for effective communication by Revenue Offices with their taxpayer representative counterparts. There will also be the usual update on significant cases, followed by an expert panel discussion. The panel format will again feature two concurrent sessions, separately covering duties and payroll tax. This year we have added a session dealing specifically with contemporary land tax issues. As always, the conference materials will be a valuable research resource for years to come.

The annual change of location and the timing of the conference provide an excellent opportunity to extend your stay and have a break in a different city each year. In this year of the Gallipoli centenary, we recommend delegates spend the weekend visiting Canberra’s national monuments and galleries, and its significant buildings including the High Court of Australia.

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

Harry Lakis, CTA, Kim Salisbury, Queensland Bar Commissioner, ACT Revenue Office Chair, Organising Committee

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

Harry Lakis, CTA, Queensland Bar (Chair – Conference Organising Committee)Peter Cain, ACT Revenue Office Adrian Chek, CTA, AllensJulia Duffy, Queensland Office of State Revenue Graeme Jackson, Revenue SAGreg Kent, CTA, PwCAmrit MacIntyre, CTA, Baker & McKenzieRenee Ow, State Revenue Office Victoria Kevin Phang, Territory Revenue OfficeKim Salisbury, ACT Revenue OfficeMike Walker, CTA, Revenue SA

Proudly supported by:

THE TAX INSTITUTE - 15th Annual States’ Taxation Conference - 3

TECHNICAL PROGRAMEvent summary

Day one – Thursday 23 July 2015

Time Session Presenter

9.30am–10.00am Registration and morning tea

10.00am–10.15am Welcome and Opening Address Harry Lakis, CTA, Queensland Bar

10.15am–10.45am Session 1: Under Treasurer’s Address David Nicol, Under Treasurer of the ACT

10.45am–11.15am Session 2: Commissioner’s Address Kim Salisbury, Commissioner, ACT Revenue Office

11.15am–12.15pm Session 3: Remedies and Actions Outside the Taxation Administration ActsRemedies and actions in tax disputes may lie outside the Taxation Administration Acts. For example, parties could seek declaratory relief or prerogative writs of certiorari, prohibition and mandamus. Such options may offer a speedy and cost-effective way to resolve disputes, as compared with the objection and review/appeal process. This session will cover when these remedies and actions might be appropriate, their pros and cons, and how they interact with tax assessments.

Jennifer Batrouney, QC, CTA,Victorian Bar

12.15pm– 1.15pm Lunch

1.15pm-2.15pm Session 4A: Recent Issues Affecting Consideration, Valuation and Characterising a Transaction This session focuses on what it means to pay duty on the higher of consideration and unencumbered value. It will consider the following topics: � Labelling the payments: Lend Lease � Single or multiple transactions: Bambro, Dick Smith and Zodiac Resources � Construction cases: Davis, Araghi � Rethinking selected stamp duty rulings � What is to be valued and what is included: Cross City Tunnel, 185 Tyabb Road � How to value – top-down, bottom-up, the whole or the parts: Hazel Holdings.

Glynn Gill, King & Wood Mallesons

Cameron Forbes, King & Wood Mallesons

OR Session 4B: Inter-Jurisdictional IssuesThis session will cover case studies that highlight a number of payroll tax issues and reflect on the differing responses to and interpretations of similar facts across the various jurisdictions.

Tony Ince, CTA, RSM Bird Cameron

2.15pm–3.15pm Session 5: Contemporary Land Tax IssuesOver recent years, contested land tax disputes have been increasing in number and complexity. The resulting decisions inform the interpretation of some core provisions and concepts that apply across all Australian land-taxing jurisdictions. This session will include a discussion on: � Land tax exemptions for land used for primary production � Principal place of residence exemptions � Land tax and trusts � Valuation issues.

Andrew Rider, CTA,NSW Bar

3.15pm–3.45pm Afternoon tea

3.45pm–4.45pm Session 6: When the Revenue Office Knocks, Who Pays?In times of fiscal restraint and shrinking budgets, Revenue Offices are more focused than ever on properly collecting more debt, and writing off less. What does this mean for parties to transactions and also for third parties? Have Revenue Offices missed collection opportunities in the past? For the profession, what are the risks for your client of an unexpected liability?

The session will address such issues as: � Why different words in liability provisions have been used across tax streams and jurisdictions

� The position of the various parties – including third-party beneficiaries of trusts – who may be liable for duty

� Land tax is often a sleeper, but – are you the “owner” without knowing it? And who, besides the owner, may be liable to pay?

� The world of payroll tax – applying the “joint and several” liability provisions to grouped non-employers

� When may a director or agent of a taxpayer company have to pay?

David Marks, CTA,Queensland Bar



Day one – Thursday 23 July 2015 (cont.)


4.45pm–5.30pm Session 7: Speed Dating Three speakers will deliver short and concise presentations on contemporary “micro-topics” of general interest, covering all of the states’ taxes.

To ensure this session is up-to-date and relevant, the topics and speakers will be selected nearer the conference date.

7.00pm–11.00pm Conference dinner

Day two – Friday 24 July 2015


8.30am–10.00am Session 8: States Taxes Cases and Legislative Update This session provides the perennial round-up and review of the year’s duties, payroll tax and land tax cases.

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

Primrose Mroczkowski, FTI,KPMG

Peter Cain, ACT Revenue Office

10.00am–10.10am Tax Counsel Update Stephanie Caredes, CTA,The Tax Institute

10.10am–10.30am Morning tea

10.30am–12.00pm

OR

Session 9A: Duties Cases – “The Big Ones”A panel, comprised of leaders in tax practice and administration, will discuss and analyse the most significant duties cases, the issues they bring to light, and implications for practice and administration, including the recent High Court decision in Lend Lease.

The panel will include:Anthony Johnston, NSW Office of State Revenue

Sarah Cockburn, State Revenue Office Victoria

Primrose Mroczkowski, FTI,KPMG

Peter Green, Peter Green Solicitor & Co

Session 9B: Payroll Tax Cases – “The Big Ones” In this concurrent session, the panel, comprised of leaders in payroll tax practice and administration, will discuss and analyse the most significant payroll tax cases, including:

� Qualweld Australia Pty Ltd � Seovic Civil Engineering Pty Ltd.

The panel will include:Steve Batrouney, ATI, Deloitte

Katie Lin, CTA,PwC



Day two – Friday 24 July 2015


12.00pm–1.00pm Session 10: Issues in Tax LitigationThis session will examine common issues that arise in state taxes litigation that have intrigued and sometimes confounded practitioners and revenue officers alike. This session will examine such issues as:

� The taxpayer’s onus of proof � Evidence to discharge the onus � Commissioner’s evidence in rebuttal � Issues about expert evidence.

Bradley Jones, CTA, NSW Bar

1.00pm–2.00pm Lunch

2.00pm–3.00pm

OR

Session 11A: Economic Entitlements and Economic Interests in PropertyWhat are the duty implications of transactions under which a party obtains an economic benefit in land? In this session we examine certain types of transactions and the duty legislation which could potentially apply. In particular, the session will cover:

� Types of transactions, such as property developments, “property-linked notes”, “total return swaps” and other arrangements

� Commercial reasons for such transactions � The Victorian economic entitlement provision � General anti-avoidance provisions in other jurisdictions � The practitioner’s viewpoint � The Victorian SRO view and recent experience.

Sue Bosch,State Revenue Office Victoria

Adrian Chek, CTA,Allens

Session 11B: Employee, Contractor and Other – Is “Wages to an Employee” an Outdated Concept?Work arrangements are evolving so that there is no longer a clear divide between “employees” and “contractors”. The current economic environment is unique, forcing many employers to get creative with their recruiting practices, whilst at the same time, case law that may have been considered settled is evolving in a way that potentially increases the risks arising from traditional contractor arrangements. This session will consider case law shifts and whether or not accepted practices have kept up to date with the evolving definitions. Consideration will also be given to practical application of recent case law, as well as ways in which organisations can protect themselves against unexpected penalties.

Paul Ellis, CTA,EY

Amanda Spinks,EY

3.00pm–3.30pm Afternoon tea

3.30pm–4.30pm Session 12: “Dear Practitioner” SessionIn this session, a practitioner will focus on effective communication by Revenue Offices with taxpayer representatives. It will cover:

� Statutory, administrative and case law requirements and guidance for Revenue Offices

� Avoidance tips (ie some things Revenue Offices should avoid in communications with taxpayer representatives)

� Resolving disagreements before they become disputes.

Geoff Mann, CTA, Ashurst

4.30pm–4.45pm Conference close Harry Lakis, CTA, Queensland Bar

4.45pm–5.15pm Post-conference drinks


PRESENTER PROFILESAn overview of our experts

Jennifer Batrouney QC, CTA, is a highly respected and sought-after advocate and adviser. She has had extensive experience in appearing before the High Court, the Federal Court and the superior state courts – mainly in revenue matters. Jennifer is President of the Tax Bar Association, and a director of the Law Council of Australia and the Australian Charity Law Association. Jennifer was a member of the Superannuation Complaints Tribunal in 2001–2003, the President of Australian Women Lawyers in 2003–2004 and was Deputy Chairman of the Board of Barristers’ Clerking Services Pty Ltd (List A) in 2004–2007. She has sat on the Law Council of Australia’s Tax Committee since 1991 and represents the Law Council on the Federal Court Users’ Committee. Jennifer is also a consultant to the Federal Treasury in relation to the Tax Issues Entry System and was a member of the Advisory Panel to the Board of Taxation in 2010–2013.

Steve Batrouney, ATI, has had over 20 years’ experience consulting in Employment Taxes. He provides a comprehensive approach to all aspects of employment taxes. Steve’s clients include Australian and international listed businesses as well as privately held, government and not for profit organisations. He advises inbound, outbound and domestic employers from commencement of business, through to phases of growth & contraction and also in relation to cessation of operations and employee terminations. Steve has worked with many businesses when under review, investigation or audit by State Revenue, ATO and WorkCover authorities. He has extensive experience in advising in relation to flexible workforces and has also worked with many clients on restructures, merger & acquisition activities and disposals.

Sue Bosch is a Senior Revenue Specialist in the Landholder Acquisitions Branch of the Victorian State Revenue Office. She also has experience in policy and legislation, and in legal services. Prior to working at the State Revenue Office, Sue practised in indirect tax, specialising in stamp duty, at Blake Dawson Waldron and at Mallesons Stephen Jacques.

Stephanie Caredes, CTA, is Tax Counsel with The Tax Institute’s Tax Policy and Advocacy Team. Stephanie joined The Tax Institute in 2012 and has spent the last three years advocating for a better tax system. Prior to joining The Tax Institute, Stephanie gained extensive experience in private practice advising on a wide range of federal and state taxation issues in a breadth of industries (financial services, banking, property and construction, superannuation, insurance and technology industries) to a broad range of clients. She gained her experience as a Senior Associate at a Sydney-based mid-tier law firm and also spent time in a “big four” accounting firm. Stephanie is admitted as a Solicitor and Barrister in both the Supreme Court of New South Wales and High Court of Australia, and holds a current NSW Practising Certificate. She has also published articles and commentary in relation to taxation issues.

Adrian Chek, CTA, has been a Tax Partner at Allens since 1998 and has over 25 years’ experience in advising on stamp duty, income tax, GST and other corporate taxes. Adrian has advised on stamp duty, GST and tax issues for corporates, property trusts and financial institutions including issues relating to mergers and acquisitions, corporate restructures, property trust floats, the establishment of wholesale property trusts, infrastructure acquisitions, landholder stamp duty, finance transactions, resettlement, employee

remuneration, and various state taxes including land tax.

Peter Cain following a career as a teacher, was admitted as a legal practitioner in the ACT in 2002, followed soon after by entry to the practitioners’ register of the High Court. That year he began working with the ACT Treasury in the Revenue Management Division. As Manager of Objection and Appeals, he is responsible for internal reviews of, and subsequent appeals regarding, tax assessments, first-home owner grant decisions and unimproved values of land for rates purposes. He is regularly engaged in policy and legislative reviews of the ACT’s revenue laws. Peter is also the Chair of the ACT Law Society’s Government Law Committee.

Sarah Cockburn is a Senior Solicitor in the Legal Services Branch of the Victorian State Revenue Office. She has extensive experience in providing advice and conducting complex litigation on behalf of the Commissioner in Duties, Land Tax, Payroll Tax, First Home Owner Grant matters and the administration of the Taxation Administration Act 1997. Prior to working at the State Revenue Office in 2010, Sarah worked in general practice advising clients on commercial transactions and restructuring, estate planning and civil litigation.

Paul Ellis, CTA, is a Partner in the Human Capital Practice at EY, specialising in employment related taxation and is the National leader of EY’s employment tax practice. He advises a large range of Australian and foreign companies on domestic and international employment related tax issues. Paul has extensive experience in advising employers on a wide range of remuneration related matters. His areas of expertise include remuneration packaging, employment taxes and charges (including FBT, payroll tax, workers compensation and superannuation) and the structuring and implementation of equity and other employee incentive plans.

Cameron Forbes is a Senior Associate in the Taxation practice in the Melbourne office of King & Wood Mallesons where he specialises in indirect taxes. He commenced as a solicitor at TressCox Lawyers in 2007 (specialising in mergers and acquisitions) and then subsequently worked as a tax lawyer in the legal branch at the Victorian State Revenue Office from July 2009 until April 2011. Cameron regularly advises clients, including listed companies and large multinational corporations, in relation to a whole range of indirect taxes mainly in the area of stamp duty and GST, and also in the fields of land tax, payroll tax, customs duty and royalties. His particular focus is in relation to the indirect taxation implications of mergers and acquisitions, property transactions and corporate financing, including securitisation.

Glynn Gill is a legal consultant with King & Wood Mallesons where he specialises in indirect taxes, predominantly stamp duty, GST, mining royalties and customs duty. He has practised in stamp duties for 30 years Australia-wide. His stamp duty practice focuses on the duty aspects of land acquisition and disposal, the indirect landholder duty rules, intangibles and intellectual property, project and infrastructure development of public and private facilities including mines, quarries, railways, roads and telecommunications, as well as leasing, options and the implications of government concessions. His indirect tax practice also includes funding through note issues, structured property and project finance vehicles.

Peter Green was a partner for 30 years at Allens & subsequently


PRESENTER PROFILESAn overview of our experts

Mallesons specialising in revenue law, including income tax, stamp duty & GST. Since 2010, Peter has been a sole practitioner consulting largely on stamp duty matters. Peter has presented numerous papers at conferences, including those organised by the Tax Institute.

Tony Ince, CTA, has more than 20 years’ experience in the indirect tax field, recently taking up a consulting role with RSM Bird Cameron 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.

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

Bradley Jones, CTA, is a member of the NSW Bar, he has a broad practice in Commonwealth and state revenue matters where regularly advises and appears for both taxpayers and revenue authorities. He advises resident and non-resident clients in the finance, property development, telecommunications and mining industries in relation to both domestic and international transactions. Before coming to the Bar in 2005, Bradley was a senior associate at Mallesons Stephen Jaques.

Harry Lakis, CTA, is a Barrister. After 22 years practising as a solicitor and partner in national law firms, Harry commenced at the Queensland Bar in 2005. His practice includes a particular focus on Australia-wide state taxes and duties, as well as direct and indirect federal taxes. He has been a regular presenter at state and national conferences for The Tax Institute. He chairs the Institute’s Annual States’ Taxation Conference and represents The Tax Institute on the Queensland Commissioner’s Tax Consultative Committee.

Katie Lin, CTA, is a Director in PwC’s Employment Taxes practice and has over 15 years of experience advising businesses, ranging from SMEs to multinational conglomerates, on employment tax issues. Katie’s areas of expertise include payroll tax, superannuation guarantee, FBT, PAYG withholding and employment policies and procedures. Katie regularly hosts and presents at PwC’s Employment Tax Seminars for both the private sector and government departments. She has assisted many of PwC’s large clients to navigate and manage the complexities arising from the audit and investigation processes initiated by the relevant authorities for employment taxes.

Geoff Mann, CTA, is a Partner on the Tax team at Ashurst. He advises on indirect tax, with particular emphasis on GST, stamp duty, and land and human resources taxes. Geoff has over 25 years’ experience, having advised on a wide range of transactions and issues across all states and territories. Geoff’s broad practice enables him to consult in relation to overall tax management strategies and review programs, as well as due diligence exercises.

David Marks, CTA, appears in court as a specialist advocate. He gives tax advice informed by his appearance practice. He was called to the Bar in 2000. Prior to this, he worked in tax with a large

firm of solicitors for 10 years. David has appeared for and against the Revenue, as well as in the equitable, administrative law and commercial jurisdictions of the state and federal courts, and in tribunals.

Primrose Mroczkowski, FTI, is a Senior Manager in the Deal Advisory Tax group at KPMG specialising in stamp duty. Prior to joining KPMG, Primrose was a Senior Associate in the stamp duty team at Herbert Smith Freehills. Primrose has been in legal practice for over 12 years and has worked in a number of law firms in Melbourne including Corrs Chambers Westgarth and Macpherson and Kelley Lawyers, practising in the area of revenue law. Primrose also spent 7 years as a lecturer at Monash University lecturing in tax and commercial law and has published a number of articles. Practising in her specialist areas of stamp duty and land tax across all jurisdictions, Primrose has been involved in a range of transactions including mergers and acquisitions, corporate restructures, property trust floats, infrastructure acquisitions, PPPs, and wholesale unit trust scheme registrations. Primrose is a member of the Law Institute of Victoria and a committee member on The Tax Institute Victorian State Taxes Committee.

David Nicol is the Under Treasurer in the Chief Minister, Treasury and Economic Development Directorate (CMTEDD) of the ACT Government. David is an economist with extensive experience in the design and delivery of major public policy initiatives, including in social welfare and income support, government services delivery, industry, labour market and education. He has a deep background in public financial management and immediately prior to joining the ACT government, led the Budget Policy and Coordination Division in the Commonwealth Department of Finance and Deregulation.

Andrew Rider, CTA, is a Member of the New South Wales Bar specialising in taxation laws, including Australia-wide stamp duties, land tax and payroll tax. He regularly appears for the revenue and taxpayers in the various federal and state courts and tribunals. In addition to his appearance work, Andrew advises extensively on Commonwealth and state and territory taxation laws.

Kim Salisbury was appointed ACT Revenue Commissioner in 2012 and is responsible for implementing the ACT Government’s tax reform agenda. Kim has held a number of executive positions in the ACT and Commonwealth governments.

Amanda Spinks is a Senior Manager in the EY Human Capital Practice, specialising in Employment Taxes to assist her clients with their people strategies, focusing on taxation. Amanda’s key areas of speciality include advisory and compliance for payroll tax, superannuation, PAYG withholding and fringe benefits tax. Amanda has also provided extensive advice regarding taxation and reporting obligations for employee share schemes and termination payments, including genuine redundancies.


FURTHER INFORMATION

What, when and how to

Online registration Delegates are encouraged to register online at taxinstitute.com.au/statetaxesconference2015

Registration inclusions � Participation in the full technical program

� Soft copy of PowerPoint presentations and technical papers prior to the event

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

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

Early bird registrationAll registrations received and paid for on or prior to Friday 12 June 2015 will be entitled to an early bird discount.

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

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

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

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

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

Venue and accommodation

Hyatt Hotel Canberra Accommodation has been reserved for delegates at the Hyatt. Favourable room rates have been negotiated and secured. All accommodation bookings can be made through the Ozaccom website: https://ep.ozaccom.com.au/public/AST15/accommodation.aspx or by following the link on our website: taxinstitute.com.au/statetaxesconference2015.

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

Conference dinner The conference dinner will be held on Thursday 23 July at the Hyatt. Pre-dinner drinks and canapés will be served from 7.00pm. Additional conference dinner tickets are available to purchase for accompanying persons at a cost of $160. Please indicate your requirements, including any dietary requirements, on the registration form.

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

Getting there From Canberra airport you can choose to travel by taxi, bus or self-drive which are all available from clearly marked locations at the airport. Canberra airport is approximately nine kilometres or ten minutes by road from the hotel.

ParkingValet parking for 60 vehicles is available for $25 per day at the Hyatt Hotel Canberra. Alternatively, 200 off-street car spaces surround the Hyatt are available for approximately $11 per day between Monday and Friday from 8.30am until 5.30pm.

Local weatherThe average temperature in Canberra during July is 6°C. The temperature can range from between 1°C and 11°C.


FURTHER INFORMATION

What, when and how to

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 15th Annual States’ Taxation Conference. If the replacement is not a member, the non-member registration fee will apply. CPD hours will be allocated to the designated attendee. The Tax Institute cannot accept responsibility for delegates’ late transport arrivals or non-arrivals due to delays.

Become a memberTake advantage of the special new member introductory offer. For an additional $200, receive membership (valid to 30 June 2016) and a two-week trial of Tax Knowledge eXchange, the Institute’s electronic information resource, upon application.

Member benefits include: � Taxation in Australia journal

� TaxVine e-newsletter

� TaxLine research service – free to members

� CPD event discounts

� Publications and tax product discounts

� Business Alliance Partner discounts.

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

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

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

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Please see page 8 for registration inclusions.

Early bird registration price (register on or before 12 June 2015) Standard registration price (register after 12 June 2015)

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Thursday 23 July

1.15pm–2.15pm Session 4A: Recent Issues Affecting Consideration, Valuation and Characterising a Transaction Session 4B: Inter-Jurisdictional IssuesFriday 24 July

10.30am–12.00pm Session 9A: Duties Cases – “The Big Ones” Session 9B: Payroll Tax Cases – “The Big Ones”2.00pm–3.00pm Session 11A: Economic Entitlements and Economic Interests in Property Session 11B: Employee, Contractor and Other – Is “Wages to an Employee” an Outdated Concept?

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PLEASE PRINT IN BLOCK LETTERS. 15th Annual States’ Taxation Conference | 23–24 July 2015 1150707M1/WD

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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

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Conference dinner

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

Thursday 23 July:

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

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Dietary requirements:

Accommodation

To book accommodation, please follow the link to the Ozaccom website (https://ep.ozaccom.com.au/public/AST15/accommodation.aspx)

th annual states’ taxation conference · the annual change of location and the timing of the...

Documents