51st Western Australia State Convention16–17 August 2018 | Crown Perth

11.5 CPD hours

On behalf of The Tax Institute and the WA State Convention Steering Committee, it gives us great pleasure to invite you to the 51st Western Australia State Convention on 16 and 17 August 2018. Following the success of last year’s convention, we will once again return to the award-winning Crown Perth, just minutes from Perth’s CBD.

The Western Australia State Convention has a rich history and is considered the premier event for tax professionals in Western Australia. This year is no exception. With an outstanding line-up of local and interstate speakers who will present on a range of relevant and topical issues, the 51st Western Australia State Convention offers delegates a fantastic forum to keep up to date and gain technical knowledge as well as practical and commercial insights, all while earning valuable CPD hours.

Why you should attend

The 2018 program includes:

— exceptional local and interstate speakers

— practical workshop and technical sessions with an emphasis on “real-world” application

— a mixture of plenary and concurrent sessions relevant for SME and corporate tax professionals

— opportunities to network and exchange ideas with peers and tax experts, including the much-anticipated gala dinner on Thursday night

— a range of registration options including full conference, single day or employer ticket to share among your firm.

The State Convention Steering Committee wishes to take this opportunity to thank all our speakers, all of whom have generously agreed to volunteer their time to share with you their knowledge and insight.

We would also like to personally acknowledge the efforts of the Convention Steering Committee. Without the commitment, support and creativity of this core group, we would not have the impressive program outlined in this brochure.

We look forward to seeing you at The Tax Institute’s 51st Western Australia State Convention.

Convention highlights

An Interview with the Second Commissioner Neil Olesen, Australian Taxation Office

Taxing Goodwill and Taxing Scotch Mist Michael Walpole, CTA, University of NSW

Keynote Address The Hon. Justice Davies, Federal Court

SMSF Audits – Keeping the ATO from the Door Shirley Schaefer, BDO

WA State Treasurer Address The Hon. Ben Wyatt, MLA

Proudly supported by:

Welcome

Modiesha Stephens, CTA Chair, WA State Convention Steering Committee

Nick Heggart, CTA Chair, WA State Council

Annette Morgan, CTA Chair, WA Professional Development Committee

Early bird pricing offer Register before or on Friday, 6 July 2018 to save!

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Technical program

Day 1 – Thursday, 16 August 2018Time Session

8.00–9.00am Registration

9.00–9.15am Welcome and Opening AddressSpeaker: Modiesha Stephens, CTA, Chair, WA State Convention Steering Committee

9.15–10.00am Session 1: An Interview with the Second CommissionerSpeaker: Neil Olesen, Australian Taxation Office Facilitator: Prof. Dale Pinto, CTA (Life), Curtin Law School, Curtin University

In this interview-style Q&A session, Professor Dale Pinto talks with the ATO’s Second Commissioner, Neil Olesen, on some of the hot issues relevant to all tax professionals.

If you aspire to all things great in tax, then the WA State Convention is one NOT to miss! The knowledge gained or refreshed and the networking opportunities provided are second to none.’’Shane Wagner, CTA, Duncan McPhail Co

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Time SME stream Corporate stream

10.00–11.00am Session 2A: Lower Company Tax Rate – Practical ImplicationsSpeaker: Jillian McCorkindale, Deloitte

The recent reduction in the company tax rate has been welcomed by many SME businesses; however, it comes with a number of challenges. This session will provide a practical overview of the new legislation by working through a number of examples to illustrate the key areas where tax practitioners need to be mindful.

The session will cover:

— How the changes to the company tax rate apply for 2017/18 onwards — Whether there are any opportunities to minimise the impact of trapped franking credits

— The impact of the Commissioner’s draft ruling on carrying on a business — How the changes may impact your approach to trust distributions and the use of corporate beneficiaries.

Session 2B: What’s Current and Where to Next with the R&D Tax Incentive – An Adviser’s and Administrator’s PerspectivePanel: Stephen Carroll, RSM Australia; Scott Parkinson, Assistant Commissioner, Australian Taxation Office; and Greg Thomas, AusIndustry

Facilitator: Sean Neary, FTI, Neary Consulting

The regulatory landscape for the R&D Tax Incentive continues to evolve. Taxpayers will have observed in recent years an increase in review and audit activity in this area by the regulators as part of their role in managing the integrity of the program. Hear from a panel of experts who will discuss issues of vital importance for accessing the R&D Tax Incentive.

11.00–11.30am Morning tea

11.30–12.30pm Session 3A: SMSF Audits – Keeping the ATO from the Door Speaker: Shirley Schaefer, BDO

While prevention is always better than a cure, some clients will inevitably find themselves having to deal with an ATO audit of their SMSF. This session will shed light on:

— Current SMSF audit issues, including cryptocurrency investments — Practical examples of SMSF horror stories and how to fix them — How to help clients keep the ATO “wolf” from the door.

In this session, delegates will also be provided with practical examples of Superannuation Industry (Supervision) Act 1993 compliance issues, how to fix the problems and how to deal with the ATO to get the best outcome.

Session 3B: Capital Management and Restructuring UpdatePanel: Walter Gianotti, CTA, Australian Taxation Office; Nick Heggart, CTA, Greenwoods & Herbert Smith Freehills; and Marcus Ryan, CTA, Australian Taxation Office

Whether it is investor demand for yield, a corporate restructure or a build-up of surplus capital because of a lack of investment opportunity, capital management is consistently in play for corporate groups no matter the size. By combining the perspectives of experienced practitioners and ATO officers, this session will provide practical responses to key issues corporate groups encounter in undertaking capital management and restructuring initiatives.

The session will identify some of the pitfalls that can arise and some of the criteria for a successful tax outcome. Specifically discussed are:

— Demerger relief under Division 125 — Rulings experiences with demergers — When should a company be concerned about section 45B? — How do I maximise the prospects of a favourable ruling? — Advice and guidance provided by the ATO.

Day 1 – Thursday, 16 August 2018 continued

Technical program continued

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Time SME stream Corporate stream

12.30–1.30pm Session 4A: Related Party Loans – Considerations for SMEs Speaker: Rachael Munro, CTA, PwC

The ATO has recently been reviewing the CGT implications of related party loans. This can be a challenging issue for SMEs. This session will consider the cost base of such loans and the capital proceeds on the cessation of the loans.

The presentation will include consideration of:

— When parties are dealing at arm’s length — Market value — Concessions and exclusions which may apply — How the debt forgiveness rules may apply — The importance of loan documentation.

Session 4B: Doing Something Overseas – Have You Understood the Practical Australian Taxation Consequence Correctly?Speaker: Mathew Chamberlain, CTA, EY

Generally, Australian taxpayers going overseas use one of two structures – a local company or a branch (i.e. permanent establishment (PE)) of their Australian company.

This session will focus on the key tax issues associated with both structures, including:

— Foreign subsidiaries and tax residency – core issues and concepts: – Tax residency and implications of Australian tax residency – Recent developments – cases and current ATO review – Impact of tax treaties

— Foreign branches – core issues and concepts: – PE under Australian tax law, tax treaties and OECD principles – Impact of OECD BEPS project, including the proposed multilateral instrument – So you have a PE – so what?

— Which one do I use?

1.30–2.30pm Lunch

2.30–3.30pm Session 5: Keynote AddressSpeaker: The Hon. Justice Davies, Federal Court

3.30–4.00pm Afternoon tea

Day 1 – Thursday, 16 August 2018 continued

Join the conversationfacebook.com/thetaxinstitute linkedin.com/company/the-tax-institutetwitter.com/taxinstituteoz blog.taxinstitute.com.au

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Day 1 – Thursday, 16 August 2018 continued

Time SME stream Corporate stream

4.00–5.00pm Session 6A: CGT in the Real World Speaker: Sean Neary, FTI, Neary Consulting

This case study-based session will explore real-world CGT issues and those surrounding small business CGT concessions, including:

— Big issues defining “small” — Get moving! Just how “active” do assets need to be? — When paying to use a space isn’t “rent” — Quirks under multi-tiered structures — Topical issues from audits.

The session will also provide an insight into when and where to use the new small business rollover.

Session 6B: Tax Issues for Start-ups Raising FundsSpeaker: Toby Eggleston, CTA, Greenwoods & Herbert Smith Freehills

Break out your hoodie and grab your ramen noodles! There are a number of unique tax issues that start-ups and investors can face when raising funds.

This session will cover topics that include:

— Accessing the early stage innovation company (ESIC) start-up concessions — Tax issues for founders when raising from venture capital funds — Tax issues on crowd funding — Tax issues for companies issuing crypto tokens.

Technical program continued

Time Welcome Reception – supported by Perpetual

5.15–5.30pm President’s Welcome AddressSpeaker: Tracey Rens, CTA President, The Tax Institute

5.30–6.00pm Session 7: WA State Treasurer AddressSpeaker: The Hon. Ben Wyatt MLA, Treasurer, Minister for Finance, Energy and Aboriginal Affairs

Taking place during our welcome reception, the Treasurer’s address will provide delegates with a brief overview of the WA economy and budget, and the task of achieving fiscal repair and other government objectives.

7.00–10.30pm Gala Dinner

After a full day of technical toil, we’ll be rolling out the red carpet for delegates to indulge in an evening of Hollywood glamour. Welcome reception drinks and canapes will be followed by a three-course dinner from Crown Perth’s award-winning menu. With free-flowing drinks, casino gaming tables and dance floor, this is the night of nights for WA’s tax stars!

Welcome Reception and Gala Dinner – Hollywood GlamourTime: 5.15pm–10.30pm

Price: Inclusive for all full registration delegates

Additional tickets: $180 each

Supported by PantherCorp

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Time SME stream Corporate stream

9.00–10.15am Session 8A: Asset Protection and Succession Planning Management of UPEsSpeaker: Ron Jorgensen, CTA, Thomson Geer

The management of unpaid present entitlements (UPEs) in trusts for asset protection and succession and estate planning is extremely complex and may be ineffective or result in unintended tax consequences. Legislative amendments to Div 7A, effective 1 July 2018, and the ATO’s application of specific anti-avoidance rules and anti-overlap rules to otherwise commercial transactions, have created uncertainty regarding common UPE management practices.

This presentation will discuss asset protection and succession planning methodologies, specific anti-avoidance rules and common inter vivos and testamentary UPE management practices post-1 July 2018, including:

— Creation, discharge, setting off, unitising and satisfaction of UPE — Transferring, releasing and bequeathing UPEs — Restructuring control of trusts with UPEs — Asset revaluation reserve distributions — Entrenching and equalising future UPEs.

Session 8B: The Post-BEPS World – Lessons LearnedSpeaker: Matthew Popham, CTA, KPMG

The taxation implications of cross-border transactions and the complexity associated with operating within a multinational group have evolved at a breakneck pace since then UK Prime Minister David Cameron’s famous “Wake up and smell the coffee” speech at Davos in 2013. Australia has been at the forefront of the developing base erosion and profit shifting (BEPS) debate ever since, with multiple new pieces of tax legislation being introduced each year.

As the new legislation begins to take effect and tax returns start being lodged on the new basis, it is an opportune time to reflect on:

— How the ATO is implementing the new rules — What common themes emerge — How we can use this insight to predict what may be on the horizon.

10.15– 10.45am Morning tea

10.45–12.00pm Session 9A: The Latest Developments on Succession Planning for TrustsSpeaker: Daniel Fry, CTA, EY Law

By now, most advisers understand the complexity of issues arising in respect of parents planning for the succession of a family discretionary trust to their children. However, the sheer number of alternative strategies and mechanisms makes working out which is the best path forward for a client particularly challenging. There is certainly no one size fits all approach.

This session will endeavour to demystify some of those strategies and work out which ones are best suited to typical family scenarios. Issues to be considered by way of example include:

— How to utilise the strategy outlined in Fischer v Nemeske [2016] HCS 11 — When to use and not to use a memorandum of wishes — Reintroducing the role of ‘Guardian’ into trust deeds — The appointment of independent persons — The appointment of corporate appointors.

Session 9B: Related Party Financing – State of PlaySpeakers: Shahzeb Panhwar, Australian Taxation Office; and Dr Niv Tadmore, CTA, Clayton Utz

The judgement in Chevron Australia Holdings Pty Ltd v FC of T and PCG 2017/4 have considerably influenced the way the ATO and taxpayers approach related party financing arrangements. In this session, we consider the current state of play of related party financing arrangements and the practical implications of the Chevron decision, the PCG and the pending guidance on quasi-equity.

— Pricing related party finance post Chevron – The role of implicit and explicit guarantees – The relevance of credit ratings

— PCG 2017/4 and the pending guidance on quasi-equity – ATO and advisor perspectives on taxpayer reception to PCG – Should subsidiary cost of funds be necessarily aligned with parent company cost

of funds? – Inbound versus outbound arrangements

— Financing disputes post-Chevron – ATO and advisor perspectives on settling financing disputes post-Chevron – ATO and adviser perspectives on how to conduct a financing dispute post-Chevron

Day 2 – Friday, 17 August 2018

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Day 2 – Friday, 17 August 2018 continued

Time Session

12.00–12.05pm Stretch break

12.05–1.00pm Session 10: Taxing Goodwill and Taxing Scotch MistSpeaker: Prof. Michael Walpole, CTA, University of NSW

Goodwill is important. Often the most valuable asset in small business, it is specifically included by s 108-5 of the ITAA 97 in the property subject to CGT, and the state governments have long recognised it as part of the (stamp) duty tax base.

This session will review, from a practical standpoint, the current state of play in terms of the relationship between goodwill and the business. Whereas the Costello era tax reform took much income tax heat out of dealing with goodwill by extending the CGT discount to all small business assets, and the High Court’s 1998 Murray decision gave more clarity at an income tax level, goodwill remains critically important in the tax bases of the Commonwealth and of the states, and many problems of interpretation and application remain.

Critical questions addressed in this session include:

— What is goodwill for tax law purposes? — Does this differ from/overlap with the accounting concept? — Where does the goodwill end and its sources begin for the purposes of valuation? — What happens to the value of goodwill at the interface with the duty rules applicable to dealings involving “land rich” entities? — What does the decision in Placer Dome Inc v CSR (WA) mean when it comes to sales of shares in designated landholders?

1.00–1.45pm Lunch

Technical program continued

The State Conventions I have attended have been excellent; from the quality of the presentations, the interaction with other attendees and the social events. Last year was superb – actually, of all of the Institute’s conventions I’ve been to, it’s up there with the best of them.’’Paul Maher, CTA, Spectra Business Partners

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Day 2 – Friday, 17 August 2018 continued

Time SME stream Corporate stream

1.45–2.45pm Session 11A: Practical Issues in Tax – Dismantling Corporate StructuresSpeaker: Simon Aitken, CTA, RSM Australia

As a client’s business operations grow, so do their business structures. New entities may be created to cater for new operations (local and overseas) or changes in the tax legislation. While this may maximise the return to clients during the operations stage of the business, it can result in a complex web to be unwound by liquidators when the time comes to deconstruct the group.

This session, by way of a case study, will consider planning opportunities and pitfalls to look out for when dismantling a complex client structure. Issues to be considered include:

— Liquidator’s distributions — Ongoing availability/utilisation of tax losses — Under-franked retained profits — Retention of pre-CGT status of assets.

Session 11B: The Best Pathway to Engage with the ATOSpeakers: Jason Barnes, CTA, King & Wood Mallesons; Deborah Hastings, Australian Taxation Office; and Jerome Tse, CTA, King & Wood Mallesons

There are many avenues in which the ATO engages with corporate Australia. These include client risk reviews, pre-lodgement compliance reviews, formal and informal alternative dispute resolution processes, audits and litigation. Those in the Top 1000 Tax Performance Program must also deal with the ATO’s four-month streamlined assurance review. Although it is always prudent to be honest in every dealing with the ATO, what are the best pathways to engage with the ATO through these various forms of ATO interaction?

This session will provide some practical insights and tips on how to manage your relationship with the ATO through various forms of ATO engagement (with an emphasis on tax disputes), having regard to both the ATO’s desire to achieve greater assurance that taxpayers are paying the right amount of income tax, and taxpayers’ desire to focus on their business operations rather than tax reviews and audits.

2.45–3.15pm Afternoon tea

3.15–4.00pm Session 12: What Do Self-Driving Cars, Game-Playing Robots and Tax Have in Common?Speakers: Zane Duncalf, EY; and Belinda Townsend, FTI, EY

An engaging, interactive and informative session about how new technology and tools are here and now disrupting our clients, and us, in the tax profession. This session will answer the much mooted question “What do self-driving cars, game playing robots and tax have in common?”.

The discussion will explore:

— How advisers are helping clients to grapple with this issue — How they are challenging their business and way of doing things, as well as trying to build the tax professional of the future when the future is far from certain.

In addition, the session will canvas how this thinking is relevant to you through practical examples, and consider how these changes and solutions can be flexed for businesses operating at any size in the market. All of this against the backdrop of a digital revolution, a changing workforce, and a regulator which is changing how it interacts and engages with taxpayers. Come listen, absorb, question and learn.

4.00pm Close

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Simon Aitken, CTA, is a Director of RSM Australia’s Tax Services division in Melbourne and has over 20 years of corporate tax consulting experience working with a broad range of clients across a range of industries and sectors. Simon is recognised as a tax adviser within the resources and building and construction industries, and has advised clients on a range of complex tax projects.

Jason Barnes, CTA, is a Special Counsel at King & Wood Mallesons. Jason primarily practices in the area of income tax, with an increasing focus on tax audits and litigation. He advises Australian and overseas corporate clients in industries such as financial services, natural resources and insurance on various Australian tax aspects as well as disputes from the audit and information gathering stage through to High Court litigation.

Stephen Carroll is a Partner at RSM Australia and Director of the Perth Tax Services division providing specialist Research & Development (R&D) tax incentive and innovation consulting services. Stephen commenced his career in 1999 and has provided advice across Australia to a diverse range of industries, from start-up innovators to large multinational corporations. Stephen joined and was admitted into the RSM Bird Cameron Partnership in 2012. Prior to joining RSM, Stephen worked in a boutique engineering business and was a director at a ‘Big 4’ accounting firm.

Mathew Chamberlain, CTA, is a Partner at EY and leads their Perth International Tax group. He has more than 25 years experience in international tax, focusing on the large multinational and corporate environments across Australia, the US, Europe, Asia-Pacific and Africa. Mathew specialises in international tax reform, foreign investment into Australia and outbound investment from Australia. Mathew has led and participated in a number of government and ATO initiatives, working groups etc. on international tax law and policy issues affecting Australian inbound and outbound investment, including through the development of professional body and EY submissions.

Justice Jennifer Davies was appointed to the Federal Court of Australia in July 2013. Prior to her appointment she was a Judge of the Supreme Court of Victoria in the trial division. She practised as a barrister from 1983 until her appointment to the Supreme Court and was appointed Senior Counsel for Victoria in 2004. As a barrister Justice Davies practised in corporations, revenue, commercial and administrative law. She is a former President of the Tax Bar Association. Justice Davies is a Board member of the International Association of Tax Judges and a Senior Fellow at University of Melbourne lecturing in post graduate courses.

Zane Duncalf is a Senior Manager in the taxation practice of EY’s Perth office with over 9 years experience in the tax team specialising in Research

and Development Tax and Digital Tax technologies. Zane serves a broad client base ranging from multinational oil and gas and mining corporations, to start-up software and technology companies. His role within EY includes the development and implementation of various digital tax technologies. Zane has a Bachelor of Science (Physics) and a postgraduate Diploma in Mining from Curtin University’s Western Australia School of Mines.

Toby Eggleston, CTA, is a Director of Greenwoods & Herbert Smith Freehills. He specialises in general corporate and mergers and acquisitions taxation matters, with a particular focus on private equity and venture capital.

Daniel Fry, CTA, is a Partner of EY Law specialising in the provision of legal and tax services to high net worth individuals and their related companies and trusts. He is a Chartered Accountant and solicitor who has over 20 years of experience in revenue law. He practises in all areas of tax and duty, but has a particular focus on superannuation, estate planning, trusts, business structuring, CGT and dealing with the ATO in relation to tax disputes. Daniel is also a Chartered Tax Adviser of The Tax Institute and currently serves as a member of the State Council for its WA Division. Daniel has been named in Doyle’s Guide as one of the leading tax lawyers in WA and is a key member of the EY Law team in Perth that was recognised as the leading tax law firm in WA in 2016 and 2017.

Walter Gianotti, CTA, is a Tax Counsel at the Australian Taxation Office in Perth. He has over 30 years experience in tax, predominantly in corporate transactions with a particular focus on mergers and acquisitions, capital management and banking and finance issues. Walter is Chair of the WA Division’s Membership Committee and a member of The Tax Institute’s National Membership Committee.

Deborah Hastings leads the ATO’s approach to dispute resolution for all taxpayers. She has responsibility for Independent Review of large market audits, all objections and litigation, the ATO in-house facilitation service, other ADR approaches, the Independent Assurance of Settlements service, the Test Case Litigation Panel and Dispute Assist. Debbie has led litigation in the AAT, Federal Court and High Court and has also been a member of the General Anti-Avoidance Panel and the Public Rulings Panel.

Nick Heggart, CTA, is a Director in the Perth office of Greenwoods & Herbert Smith Freehills. Nick provides clients with advice in relation to a broad range of tax issues including advice on M&A, demergers and capital management strategies. He sits on the Energy & Resources Working Group with the ATO and on the State Council for The Tax Institute’s WA Division.

Ron Jorgensen, CTA, is a Partner at Thomson Geer. Ron principally consults on Commonwealth and state tax laws,

Presenter profiles

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tax dispute resolution and compliance enforcements, and specialises in trusts and trust disputes, succession and asset protection, business and investment structuring and tax-sensitive commercial and property transactions. Ron is an Accredited Specialist in Tax Law, a member of the Law Institute of Victoria and a respected technical writer and presenter. Ron is a fierce advocate for taxpayers.

Jillian McCorkindale is a Tax Partner in the Perth Deloitte Private Tax team. She has over 20 years of experience, both in Australia and the UK, advising clients on a broad range of domestic and international tax matters. Jillian has extensive experience advising large private groups and publicly listed companies on a range of tax issues, including tax consolidation, thin capitalisation, cross-border structuring for inbound and outbound entities, domestic structuring, due diligence and dispute resolution with the ATO. Jillian’s experience extends across multiple industries with a particular focus on the resource sector.

Rachael Munro, CTA, is a Partner in PwC’s Perth Tax Controversy group. Rachael is a legal practitioner admitted in the WA Supreme Court and High Court of Australia and has more than 15 years experience in providing tax and legal advice. Specialising in dispute prevention and resolution, she has experience in advising clients in relation to the tax implications of transactions, ATO inquiries and audits, the preparation of tax objections, and tax litigation. Rachael is

also experienced in dealing with the preparation of voluntary disclosures to the ATO and assisting in the resolution of difficult tax matters.

Sean Neary, FTI, is founder of Neary Consulting, a boutique tax practice in West Perth. Sean focuses on addressing complex tax issues for small and medium enterprises, including referral work from other accounting practices. His practice covers ATO and Office of State Revenue dispute resolution, business sales and restructures, small business CGT concessions, business sales and restructures, international tax, GST and transfer duty. Sean has a Bachelor of Economics, Masters of Tax Law and is both a Chartered Accountant and Fellow of The Tax Institute. His work history includes roles in Deloitte, PwC, Dow Corning, PKF and Webb Martin, and he was founding chairman of technology materials group Talga Resources Limited (ASX: TLG).

Neil Olesen is Second Commissioner with overall responsibility for the ATO’s Client Engagement Group. This includes the delivery of services to assist the community in participating in the tax and superannuation systems, and to comply with their obligations. The Client Engagement Group also delivers the active compliance program to identify potential instances of non-compliance. Neil has over 30 years of experience in tax and superannuation administration, including designing and implementing new tax laws, helping to ensure compliance with existing laws and

leading major change initiatives. Over the last decade, Neil’s roles have focused on corporate governance, stakeholder relations, superannuation and compliance. He holds a Bachelor degree in Accounting and a Graduate Diploma in Taxation Law and is a graduate of the Australian Institute of Company Directors.

Shahzeb Panhwar is an Assistant Commissioner in the Public Groups & International area of the ATO and has responsibility for issues relating to related party financing and thin capitalisation. Previously, Shahzeb spent 2 years as a Director in the ATO’s International Structuring and Profit Shifting area. Shahzeb joined the ATO’s in 2014 after 8 years with one of the Big 4 accounting firms. There, Shahzeb specialised in assisting clients in relation to their transfer pricing matters.

Scott Parkinson is an Assistant Commissioner in the ATO’s private group’s area. Since 2014 Scott has had coverage of the ATO’s engagement activities in the R&D tax incentive including fraud, high risk refunds, promoter penalties, and general compliance. He was also involved in the drafting of the ATO’s R&D Taxpayer Alerts and other ATO publications designed to help Tax Agents and potential claimants access the R&D tax incentive.

Dale Pinto, CTA (Life), is currently a Professor of Taxation Law in the Curtin Law School at Curtin University and Chair of Curtin’s Academic Board. He is the 2018

President of the Divisional Council of CPA Australia (WA Division) and is also a Fellow of CPA Australia, a Fellow of the Australian Academy of Law and is a Chartered Accountant, Chartered Tax Adviser and Life Member of The Tax Institute. Dale is the author/co-author of numerous books, refereed articles and national and international conference papers. Dale is the Chair of The Tax Institute’s National Education Quality Assurance Board and is a member of Tertiary Education Quality and Standards Agency’s Expert Panel in Accounting and Taxation. Dale served as an inaugural member of the national Tax Practitioners Board and is a current member of the Board of Taxation’s Advisory Panel and the ATO’s Tax Technical Panels.

Matthew Popham, CTA, is a KPMG Tax Partner with over 20 years tax experience. He advises clients on a variety of income tax and CGT matters affecting a wide variety of industries including energy and natural resources, mining and oil and gas service companies and the not-for-profit sector, which are all going through periods of change and uncertainty. Matthew leads the International Tax Advisory Group at KPMG in Perth and has significant experience in advising multinational groups on the ever-increasing tax complexity associated with cross-border transactions. Matthew is a previous chair of The Tax Institute’s WA State Council and regularly speaks at industry events. He also guest lectures on International Tax at Curtin Business School.

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Marcus Ryan, CTA, is an Assistant Commissioner with the ATO in Sydney, and works in the Tax Counsel Network. He currently focuses on the tax aspects of corporate and banking and finance transactions. Prior to joining the ATO in May 2017, Marcus was a senior associate at Ashurst. He has over 17 years experience as a tax lawyer providing advice on both direct and indirect taxes to both Australian and foreign clients, across a number of industries and government enterprises.

Shirley Schaefer is an auditor by training, but an SMSF expert by choice. She has over 20 years experience as a Chartered Accountant and joined the South Australian firm, BDO, in 1994, becoming a Director in 2001. Shirley was appointed BDO’s National Partner for Superannuation in 2010. Shirley is regularly sought after as a speaker for conferences and technical training sessions. She is also the co-author of the SMSF Audit Guide, published by Chartered Accountants Australia and New Zealand, and Thomson Reuters.

Dr Niv Tadmore, CTA, is a Tax Partner at Clayton Utz. His main areas of practice are international taxation, integrity measures and transfer pricing, and the resolution of tax disputes in these specialised fields. Niv has strong ties to the West – he did his law and commerce degree at Murdoch University, and he acts for numerous energy and resource companies so he also visits Perth on a regular basis. Niv is a co-chair of The Tax Institute Dispute Resolution

Committee and represents the Institute on the ATO’s Dispute Resolution Working Group. He is also a founding member of the Federal Treasury BEPS Advisory Group, and a member of the Central IFA Executive Committee.

Greg Thomas joined AusIndustry in August 2011 where he is manager of the R&D Tax Incentive Team. He has over 30 years experience in R&D and senior management, working both in the academic and private sectors. Greg has worked mainly in the life science and biotechnology industries, as a scientist and in senior management. This has involved working in several prestigious medical research institutes in Melbourne, London, Edinburgh and Auckland. Greg has published over 55 papers, two book chapters and 60 abstracts and is an inventor on two patents.

Belinda Townsend, FTI, is a Partner and leads the WA division of EY’s Global Compliance and Reporting tax service line. A qualified lawyer and corporate tax adviser with more than 22 years experience, Belinda specialises in providing tax compliance and tax reporting services to clients in WA, mainly comprising of companies operating in the oil and gas, mining and agri-business sectors. Belinda is a frequent presenter and panellist, speaking on the changes affecting in-house tax teams, as well as new opportunities and challenges facing the profession and the need to evolve in light of digital technology developments and the changing ATO landscape.

Jerome Tse, CTA, is a Partner at King & Wood Mallesons, specialising in taxation disputes and litigation. Jerome advises corporate taxpayers on all aspects of Australian tax disputes from the audit and independent review stage through to High Court litigation. He also guides clients through alternative dispute resolution processes, advance pricing agreements and mutual agreement procedures.

Prof. Michael Walpole CTA, PhD, is Head of the School of Taxation and Business Law (including Atax) at UNSW Business School. Prior to academic life, Michael was variously a Tax Consultant with Ernst & Young, and was in private practice as a legal practitioner. Michael has authored and co-authored several books, including Proposals for the Reform of the Taxation of Goodwill, Understanding Taxation Law, and Compliance Cost Control. Michael has also written and presented many papers on his research topics to practitioner and academic audiences in Australia and overseas. He is the editor of the Australian Tax Forum and is an International Research Fellow at the Oxford University Centre for Business Tax in the Said Business School, University of Oxford. He has been a visiting Professor at the OECD’s Centre for Tax Policy and Administration and remains involved in its work on GST/VAT.

Hon. Ben Wyatt is the Western Australian Treasurer, Minister for Finance, Energy and Aboriginal Affairs. Ben commenced his study in Arts and Law at the University of Western Australia in 1992. After receiving a Rotary Ambassadorial scholarship, Ben completed his Masters at the London School of Economics and Political Science, graduating with Distinction in 2001. Upon his return to Perth, Ben continued his legal career in private practice and with the WA Department of Public Prosecutions. Ben was elected to the Legislative Assembly to represent the electorate of Victoria Park after the resignation of former premier Geoff Gallop in 2006. Between 2008 and 2016, Ben held a number of senior positions in the Shadow Cabinet, including as Shadow Treasurer and Shadow Minister for Federal State Relations, Aboriginal Affairs, Native Title and Government Accountability. He also served as Deputy Chair of the Public Accounts Committee.

Presenter profiles continued

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Member benefits include:

– Taxation in Australia journal

– TaxVine e-newsletter

– CPD event discounts

– Publications and tax product discounts

– Business Alliance Partner discount

See registration form for details.

Become a member

Lead the way in taxThere 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 $320 on the member registration fee you will receive membership until June 2019.

Crown Perth Great Eastern Highway, Burswood

Crown Perth is a fully integrated entertainment precinct renowned for its world-class facilities and luxury accommodation. Situated on the eastern banks of the Swan River, it is only minutes from the Perth CBD and both domestic and international airports. Crown Perth is home to many premium restaurants, including Rockpool Bar & Grill, Nobu, Bistro Guillaume, Silks and Modo Mio.

Accommodation

Crown Towers ««««««The pinnacle of luxury in Perth’s hotel offerings, the six-star Crown Towers Perth’s guest rooms and suites boast unparalleled city views.

Crown Metropol «««««Crown Metropol offers distinctive, modern and stylish accommodation within the Crown complex.

Crown Promenade ««««Crown Promenade is adjacent to the Crown complex and offers modern, stylish and affordable accommodation a short walk from the conference facilities.

Room rates

Favourable accommodation rates have been reserved for delegates at Crown Towers, Crown Metropol and Crown Promenade. Conference room rates are available to delegates from Wednesday, 15 August – Saturday, 18 August 2018 (subject to availability). To view the room rates or book your accommodation, follow the link on our website taxinstitute.com.au/wasc. Rates valid until Wednesday, 8 August 2018.

Parking

Free parking is available at Crown Perth in allocated carparks. For more information, visit crownperth.com.au.

Gala dinner – Thursday 16 August

The gala dinner will be held on Thursday evening from 5.15pm. Guests will enjoy drinks and canapes in the Botanical foyer, followed by a three-course meal and free-flowing beverages. Additional tickets can be purchased at a cost of $180. Please indicate your requirements, including any dietary requirements, on the registration form.

Venue

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Delegate list

A delegate list will be included in the conference materials and app to assist with networking. Please indicate on the registration form if you do not want your details included on the list.

Paperless materials

To assist in reducing the environmental impact, the standard registration option will only provide electronic access to materials.

The Tax Institute CPD app

The Tax Institute CPD app will be accessible for delegates one week prior to the event. The app will contain session and speaker information, the delegate list and available technical materials. Delegates will receive instructions via email detailing how to download and access materials.

Dress code

Business casual attire is suitable for the duration of the convention program. For Thursday evening’s gala dinner, the dress code is cocktail.

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 51st WA State Convention. 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.

Discounts

Advanced registration All full convention registrations received and paid on or before Friday, 1 June 2018 will be entitled to the advanced pricing discount.

Early bird registrationAll full convention registrations received and paid on or before Friday, 6 July 2018 will be entitled to an early bird discount.

Group discountsPurchase four full registrations (advanced, early bird or standard) and receive a fifth full registration for FREE. This offer cannot be redeemed in conjunction with any other promotional offer or code. All attendees must be

from the same firm and all registration forms must be submitted together.

Confirmation of registration

Confirmation of your registration will be emailed to you upon receipt of your registration fee.

CPD accreditation

Attendance at the full convention counts for 11.5 hours of Professional Development Accreditation with The Tax Institute. Single-day attendance on Thursday counts for 6.25 hours and on Friday counts for 5.25 hours. Employer ticket attendance will be allocated accordingly to each attendee. This event is accredited with the Legal Practice Board of Western Australia for CPD points.

Event information

Online access to presentations and technical papers

Morning/ Afternoon tea/ event lunches^

Convention welcome reception

and gala dinner*How to register

Full registration This registration option entitles one delegate to attend the entire event.

✔ ✔ ✔

Register online or complete the form included in this brochure.

Day registrationThis registration option entitles one delegate to attend a full day of technical sessions.

✔ ✔

Register online or complete the form included in this brochure.

Employer ticket This registration option allows one registration to be shared between 12 attendees from the same firm.

✔Please complete the form included in this brochure.

*Additional tickets to the gala dinner can be purchased on the registration form. ^Additional costs apply for Employer ticket attendees lunch.

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B

C

Registration options and inclusions

Register online at taxinstitute.com.au/wasc

14 THE TAX INSTITUTE 51st Western Australia State Convention

A tax invoice and confirmation letter will be sent on receipt of your registration. Please photocopy for additional delegates and retain original copy for your records. All prices quoted are in Australian dollars and include GST where applicable. ABN 45 008 392 372.

51st Western Australia State Convention Registration form

51st Western Australia State Convention | 16–17 August 2018 6180820 | WD

Title: Mr Mrs Miss Ms Other (please specify)

Date of birth: D D / M M / Y Y Y Y

First name:

Last name:

Position:

Company:

Address:

Suburb:

State: Postcode: Telephone:

Fax: Mobile:

Email:

Dietary requirements:

1 Registration

A Full conference registrationPlease register me for the full conference. The registration fee includes catering, welcome reception and the gala dinner.

Member New member* Non-member

Advance registration Received on or before 1 June 2018 $1,520 $1,840 $1,770

Early bird registration Received on or before 6 July 2018 $1,610 $1,930 $1,860

Standard registration Received after 6 July 2018 $1,765 $2,085 $1,995

I acknowledge that I will receive electronic access to the available papers and presentations through The Tax Institute CPD app.

B Day registration

Member New member* Non-member

Thursday only^ (6.25 CPD hours) $895 $1,215 $1,095

Friday only (5.25 CPD hours) $795 $1,115 $995^Thursday registration does not include attendance at the convention gala dinner. Tickets to the gala dinner can be purchased separately at a cost of $180 per person.

C Employer ticket

Please see complete Employers ticket registration form on page 17.

Thursday 16 August 2018

10.00-11.00am Session 2A Session 2B11.30–12.30pm Session 3A Session 3B12.30–1.30pm Session 4A Session 4B4.00–5.00pm Session 6A Session 6B

Friday 17 August 2018

9.00–10.15am Session 8A Session 8B10.45–12.00pm Session 9A Session 9B1.45–2.45pm Session 11A Session 11B

3 Technical sessions options

*EVENT AND MEMBERSHIP OFFERThere is no better time than right now for non-members to take up membership! Register at the Member rate + add on $320 for Membership and receive member benefits through to 30 June 2019. All new members are eligible to ‘upgrade’ their membership level at no additional cost by providing the appropriate documentation when applying within the initial membership subscription period.

I hereby apply for membership of The Tax Institute and declare that I am a person of good fame,

integrity and character and agree to be bound by the Constitution of The Tax Institute. Further information available at taxinstitute.com.au

Signature:

Date of signature:

D D / M M / Y Y Y Y

2 Delegate contact details

Member no.: If your member details are up-to-date, you can skip this section.

Promotional code:

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.

The gala dinner on Thursday, 16 August 2018 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

No, I WILL NOT be attending the gala dinner

Additional tickets

Yes, I require additional tickets for the gala dinner at $180 per person^

No. x tickets at $180 each: $

Dietary requirements:

4 Convention dinner

5 Payment summary

Convention registration $

Additional gala dinner tickets ($180 per person) $

Total payable $ *Please note: The Tax Institute cannot accept responsibility for delegates’ late flight arrivals. Transfer costs are non-refundable and non-transferable.

Membership and education program promotion

I am interested in becoming a member of The Tax Institute. Please send me further details.

I am interested in learning more about The Tax Institute’s education program. Please contact me.

Marketing and business alliance partner exclusions

I no longer wish to provide my contact details to The Tax Institute’s contracted business partners.

I no longer wish to receive marketing correspondence from The Tax Institute.

We take your privacy seriously, and our policy can be viewed at taxinstitute.com.au/go/footer/privacy.

For event enquiries, please contact the WA Team on 08 6165 6600 or email natalielarosa@taxinstitute.com.au. For registration enquiries, please contact eventregistrations@taxinstitute.com.au

6 Payment method

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

Name on card:

Card no.: Expiry date: MM/Y Y

Cardholder’s signature:

Cheque payable to The Tax Institute (in Australian dollars)

Credit card $ Card type: AMEX Visa MasterCard Diners

For our refund, cancellation and replacement policy visit taxinstitute.com.au/professional-development/event-policy

TO REGISTER

Mail GPO Box 1694 Sydney, NSW 2001

Online taxinstitute.com.au/wasc

Email eventregistrations@taxinstitute.com.au

Fax 02 8223 0077

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Collection notice

The Tax Institute (TTI) complies with its obligations under the Privacy Act 1988 (Cth) with respect to how it handles personal information. TTI collects, uses, holds and discloses your personal information (including sensitive information, such as health information) for a range of purposes, such as administrative purposes relating to membership of TTI and TTI’s courses (including assessment of eligibility and providing courses), compliance with Government and statutory requirements, provision of information relating to TTI’s services and member benefits and to conduct market research. If you do not provide the personal information requested by TTI, it may not be able to provide its services to you, such as assessment of your course enrolment application. TTI does not disclose criminal record information to third parties. TTI usually discloses your personal information to entities uch as your sponsoring employer (with respect to your course records and results), The Tax Practitioners Board, TTI’s business partners for marketing purposes, IT companies and other companies who provide administrative and other services to TTI and government bodies, such as the Tertiary Education and Quality Standards Agency. TTI may disclose personal information to overseas recipients in countries such as the United States of America and India. For further information on how TTI collects, uses, holds and discloses personal information, please see its privacy policy at www.taxinstitute.com.au. The Privacy Policy also contains information on how to request access to or correction of your personal information and how to make a complaint about a breach of privacy. By submitting your application to TTI, you confirm that you have read TTIs Privacy Policy and you consent to your personal information being collected, used and held by TTI and disclosed to third parties as set out in this notice and in accordance with TTI’s Privacy Policy. If you do not want your personal information to be used by TTI or disclosed to third parties, for the purpose of direct marketing, please contact us in writing at membership@taxinstitute.com.au.

51st Western Australia State Convention 6180820 | WD

1 Registration options

Registration information

Early bird registration Received on or before 6 July 2018 $2,100

Standard registration Received after 6 July 2018 2018 $2,300

I acknowledge that I will receive electronic access to the available papers and presentations through The Tax Institute CPD app.

2 Employer ticket co-ordinator details

Employer registration § Multi-user registration (register up to 12 delegates from the same organisation) § Attendance at any session of your choice (total 12 sessions) § Electronic access to download available technical papers and presentations § Morning and afternoon refreshments

Session selectionPlease complete the form overleaf indicating the sessions that each person is attending. Please note that sessions will be allocated on a first-come, first-served basis, so please make your selections as soon as possible to avoid disappointment. Please ensure the form is correct as CPD hours will be allocated accordingly.

Once you have registeredYou will receive a tax invoice and confirmation letter including details of your session selections. Please check your session details and contact The Tax Institute on 02 8223 0040 if any details are incorrect.

Early bird offerRegister on or before Friday 6 July 2018 2017 to save.

Member no.: If your member details are up-to-date, you can skip this section.

3 Payment method

Name on card:

Card no.: Expiry date: M M/Y Y

Cardholder’s signature:

Cheque payable to The Tax Institute (in Australian dollars)

Credit card $ Card type: AMEX Visa MasterCard Diners

Title: Mr Mrs Miss Ms Other (please specify)

Date of birth: D D / M M / Y Y Y Y

First name:

Last name:

Position:

Company:

Address:

Suburb:

State: Postcode: Telephone:

Fax: Mobile:

Email:

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.

For our refund, cancellation and replacement policy visit taxinstitute.com.au/professional-development/event-policy

A tax invoice and confirmation letter will be sent on receipt of your registration. Please retain original copy for your records. All prices quoted are in Australian dollars and include GST where applicable. ABN 45 008 392 372.

Employer ticket Registration form

CONVENTION MEALS

Convention lunch – Thursday 16 August 2018 No. x tickets* at $50 each: $

Convention lunch – Friday 17 August 2018 No. x tickets* at $50 each: $

SOCIAL ACTIVITIES

Gala dinner – Thursday 16 August 2018 No. x tickets* at $180 each: $

Total payable $ *Please supply names of attendees and any dietary requirements as a separate attachment

TO REGISTER

Mail GPO Box 1694 Sydney, NSW 2001

Online taxinstitute.com.au/wasc

Email eventregistrations@taxinstitute.com.au

Fax 02 8223 0077

5 Session selection

Please note sessions are subject to availability.

Collection notice

The Tax Institute (TTI) complies with its obligations under the Privacy Act 1988 (Cth) with respect to how it handles personal information. TTI collects, uses, holds and discloses your personal information (including sensitive information, such as health information) for a range of purposes, such as administrative purposes relating to membership of TTI and TTI’s courses (including assessment of eligibility and providing courses), compliance with Government and statutory requirements, provision of information relating to TTI’s services and member benefits and to conduct market research. If you do not provide the personal information requested by TTI, it may not be able to provide its services to you, such as assessment of your course enrolment application. TTI does not disclose criminal record information to third parties. TTI usually discloses your personal information to entities uch as your sponsoring employer (with respect to your course records and results), The Tax Practitioners Board, TTI’s business partners for marketing purposes, IT companies and other companies who provide administrative and other services to TTI and government bodies, such as the Tertiary Education and Quality Standards Agency. TTI may disclose personal information to overseas recipients in countries such as the United States of America and India. For further information on how TTI collects, uses, holds and discloses personal information, please see its privacy policy at www.taxinstitute.com.au. The Privacy Policy also contains information on how to request access to or correction of your personal information and how to make a complaint about a breach of privacy. By submitting your application to TTI, you confirm that you have read TTIs Privacy Policy and you consent to your personal information being collected, used and held by TTI and disclosed to third parties as set out in this notice and in accordance with TTI’s Privacy Policy. If you do not want your personal information to be used by TTI or disclosed to third parties, for the purpose of direct marketing, please contact us in writing at membership@taxinstitute.com.au.

Session number (1st choice)

Session number (2nd choice)

Attendees’ preferred full name (for name badge)

Tax Institute member/non-member number (if known)

Attendee’s email address (required)

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The premier designation for tax professionalsAustralia has one of the most complex tax systems in the developed world – something the Federal Government has recognised. And for a complex problem, you need a sophisticated solution, which is where the Chartered Tax Adviser (CTA) designation comes in. Internationally, tax professionals recognise ‘CTA’ as the premier designation – if you need tax advice, you see a CTA.

If you’re already a Fellow member (or eligible to upgrade) and have in-depth knowledge of Australian taxation laws, you may be able to omit weeks of study, and gain the CTA post-nominals by enrolling into the CTA3 Advisory exam.

Find out more taxinstitute.com.au/cta

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Thank you The Tax Institute gratefully acknowledges the generous assistance of members of the 51st Western Australia State Convention Steering Committee:

Modiesha Stephens, CTA, HHG Legal Group (Chair, Convention Steering Committee)

Corey Beat, CTA, RSM Australia

Mathew Chamberlain, CTA, EY

Rupert Cheong, CTA, Alpha Accountancy Services

Mike Frampton, CTA, Murfett Legal

Walter Gianotti, CTA, Australian Taxation Office

Nick Heggart, CTA, Greenwoods & Herbert Smith Freehills

Bill Keays, CTA, Keays & Associates

Annette Morgan, CTA, Curtin University

Sean Neary, FTI, Neary Consulting Pty Ltd

Liz Peterson, CTA, Gooding Partners

Level 10, 175 Pitt Street Sydney, NSW 2000

ABN 45 008 392 372

Tel 02 8223 0000 Fax 02 8223 0077

For information, please contact WA team at wa@taxinstitute.com.au

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