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Seminar materials
Browse Past Events
Seminar and Convention papers from all Taxation Institute events are available online to be downloaded in PDF format.
Seminar papers and presentations
The Tax Institute runs over 300 CPD seminars a year and the majority of our speakers dedicate considerable time and effort in preparing and writing papers and presentations. All papers and powerpoint presentations provided by the speakers from our seminars are available through the website individually or through a Tax Knowledge eXchange subscription.
Finding a paper or presentation
To find a paper you can either scroll through the list at the bottom of this page or use the right hand side Paper Search to refine your search criteria. Enter Keyword, State of Event and Date Range. For a more detailed search use our Advanced Search facility.
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Member Renewal Videos 21-22
12 Apr 2021 | National | National
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Tax Summit Attachments
16 Sep 2020 | NSW | NSW
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2020 States’ Taxation Online Series - Part 6A: Duties cases – “The big ones”
27 Aug 2020 | Online | NationalA panel, comprised of leaders in tax practice and administration, discussed and analysed the most significant duties cases, the issues they bring to light, and implications for practice and administration.
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State Taxes: A review and observations on recent trends
21 Aug 2020 | Online | VICHelen Symon QC and Catherine Pierce identified recent decisions and trends in payroll tax, land tax and duty cases, including what they revel about the taxpayer’s onus of proof. In the payroll tax context, they considered the reach of the “contractor provisions” and recent consideration of factors guiding the Commissioner’s grouping discretion. In the primary production land context, they discussed what it means to have a “principal business” and identified challenges associated with proving that land is used primarily for primary production. Finally, Helen and Catherine also considered who is a “foreign purchaser” for the purposes of the Duties Act.
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2020 States’ Taxation Online Series - Part 5: Partnerships
20 Aug 2020 | Online | NationalThe increase in the use of partnerships (both onshore and offshore) within corporate structures can give rise to varied stamp duty outcomes across the jurisdictions. In the post-Danvest world this session aimed to highlight the differences between the jurisdictions and the challenges taxpayers face. This session dealt with:
- overview of the treatment partnerships on a State by State basis (transfer duty, partnership provisions and landholder duty)
- characteristics of common types of foreign partnerships and their treatment for stamp duty purposes
- can corporate reconstruction relief apply when partnerships are within the corporate group?
- the difficulties taxpayers face when attempting to restructure a “wholly owned” group which includes partnerships.
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2020 Private Business Online Series Part 9: Lock down, stimulus and temporary measures — The impact of COVID-19 on the 2020 insolvency landscape
19 Aug 2020 | Online | NationalIn this session, Graeme and Chris delved into all the ways in which the COVID-19 pandemic has impacted SMEs and what the fall-out has been for the Insolvency sector including:
- the stimulus measures and what these mean for both businesses and the insolvency process
- federal and state legislative changes, the expected and unexpected effects that they have had on business
- the long-term impact of the ‘economic apocalypse’ throughout March–August 2020
- predictions for the next 6 to 12 months.
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Taxing Times Webinar Series Part 5: Maximising deductions for capital allowances
18 Aug 2020 | Online | QLDIn this presentation, Nicola Woodward, CTA and Rosie Foldvari discussed:
- the $150,000 instant asset write off threshold which applies for all businesses until 31 December 2020 (and the reversion to $1,000 from 1 January 2021 for SBEs)
- the increased threshold to write off a small business general pool with a low value which applies until 30 June 2020
- the limits of the recently legislated 50 per cent business investment incentive which provides accelerated deductions until the end of 2020–21
- whether rental property assets are eligible for the temporary concessions
- how surplus plant can be identified and scrapped to optimise deductions
- how to self-assess the effective life of depreciating assets where higher deductions may be available (including evidentiary requirements)
- how to identify blackhole capital expenditure that may be eligible for write off
- a reminder of the capital works provisions
- the special rules for other types of assets including in-house software and primary production assets
- the treatment of intangible assets, and the statutory effective lives for some types of intangibles.
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2020 States’ Taxation Online Series - Part 4: Employment agents – The state of play
13 Aug 2020 | Online | NationalIn this session Matthew provided an overview of the history of the provisions, tracing their development over time by reference to the recent case law.
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Superannuation Guarantee Charge Refresher Series - Part 2: Understanding the fundamentals and the interaction of the SG regime with other rules
11 Aug 2020 | Online | NationalThis second instalment in this series revisited the fundamental rules and concepts that underpin the Superannuation Guarantee (SG) regime and consider how the SG rules interact with other parts of the tax law. The discussion covered:
- who is an employee for SG purposes? (employee versus contractor)
- what is ordinary times earnings versus total salary and wages?
- director penalty regime
- salary sacrifice arrangements
- interaction with single touch payroll reporting
- SG for closely held payees
- employees with multiple employers
- maximum contribution base and concessional contributions cap
- critical dates when using superannuation clearing houses.
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JobKeeper 2.0: What’s changing?
07 Aug 2020 | Online | NationalOn 21 July, the Government announced that the JobKeeper program will be extended until 28 March 2021.
As amending legislation is not expected until late August, this session was based on available information and covered the proposed changes including:
- the reduced and partial JobKeeper rates
- the new requirements to satisfy the decline in turnover test
- how the JobKeeper fortnights interact with weekly, fortnightly and monthly payroll cycles
- what is not expected to change from the current rules.