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24th NOOSA TAX INTENSIVE

The SME Operating Theatre – Is a Check-up Sufficient or Do You Need Radical Surgery?

13.5 CPD hours

10–11 November 2016 Sofitel Noosa Pacific Resort

2 - THE TAX INSTITUTE - 24th Noosa Tax Intensive

WELCOME24th Noosa Tax Intensive

The old proverb “‘Tis better to give than to receive” is as appropriate to tax advice as it is to surgery.

Those of us in the profession of giving tax advice to SME clients urgently need to mark the 10th and 11th of November in our diaries to attend The Tax Institute’s 24th Noosa Tax Intensive, titled “The SME Operating Theatre – Is a Check-up Sufficient or Do You Need Radical Surgery?”

The Noosa Tax Intensive is a unique event in The Tax Institute’s CPD calendar due to its mix of high-quality plenary sessions and brain-teasing workshops. These workshops have been specifically tailored to generate professional debate, and include the occasional skirmish. Don’t try them without preparing first!

Highlights of this year’s event include:

� The Great Debate – Gordon Cooper, CTA, Brian Richards, CTA, and Mark Robertson QC, CTA on Capital Gains Tax 31 Years On

� Paul Hockridge, CTA and David Marschke, CTA on private company capital management � Simon Steward, QC, FTI, together with ATO Chief Tax Counsel Kirsten Fish, CTA, on Part IVA and SME restructures

� Perennial favourite Fiona Dillon, CTA on Div 7A and ATO hotspots � The cosmopolitan, yet tranquil, lifestyle that only Hastings St, Noosa offers.

The Organising Committee, together with The Tax Institute team, has toiled hard to assemble a compelling line-up of speakers, a sparkling social program and valuable networking opportunities, all presented to you in the incomparable surrounds of the Sofitel Noosa Pacific Resort (formerly Sheraton Noosa Resort & Spa).

I look forward to seeing you there!

Michael Butler, CTA Chair, 24th Noosa Tax Intensive Organising Committee

Thank you

The Tax Institute gratefully acknowledges the generous assistance of members of the 24th Noosa Tax Intensive Organising Committee:

Michael Butler, CTA, Finlaysons (Chair, 24th Noosa Tax Intensive Organising Committee)Paul Banister, CTA, Grant ThorntonAsh Chotai, CTA, Chotais Chartered AccountantsPeter Godber, CTA, Grant ThorntonScott McGill, CTA, Pitcher PartnersDavid Marschke, CTA, Mills Oakley LawyersVanessa Priest, ATI, DeloitteRob Warnock, CTA, Bernie O’Sullivan Lawyers

Proudly supported by:

Early bird offer – register on or before Friday 16 September 2016 to SAVE!

THE TAX INSTITUTE - 24th Noosa Tax Intensive - 3

TECHNICAL PROGRAMEvent summary

Welcome drinks – Wednesday 9 November 2016

Time Session

8.30pm–9.30pm Welcome drinks reception – River Lounge, Sofitel Noosa Pacific Resort

Day one – Thursday 10 November 2016

Time Session Presenter

8.00am–8.30am Registration

8.30am–8.40am Opening Address Michael Butler, CTA, Chair, 24th Noosa Tax Intensive Organising Committee

President’s Welcome Arthur Athanasiou, CTA, President – The Tax Institute

8.40am–9.40am Plenary 1: Capital Gains Tax – 31 Years On – THE GREAT DEBATEA number of leading tax specialists will “kick off” the Intensive with a debate on whether, after 31 years, CGT has lost its way. The expert panel will consider whether:

� Australia’s CGT rules, and the way they are administered, are keeping pace with the rapid changes in the modern business environment in 2016;

� the ATO has responded adequately to, and actively engaged with, SMEs in relation to CGT issues; and

� “looking through the lens” of recent cases, the interpretation of CGT rules has adapted since their inception and where is this heading in the future?

The agenda will include the CGT treatment of restrictive covenant payments (Hepples), lease incentives (Cooling, Montgomery), less than arm’s length dealings (AW Furse, Collins), damages and compensation payments (Sydney Refractive Clinic), trust settlements (Oswal, Taras Nominees), and the old “chestnut”, the date of acquisition and disposal of an asset (Sara Lee).

Facilitator Michael Butler, CTAFinlaysons

Panel Gordon Cooper, CTACooper & Co.

Brian Richards, CTARichards Advisory

Mark Robertson QC, CTABarrister at Law

9.40am–10.40am Plenary 2: Private Company Capital Management – Part 1It is common for founding shareholders of a private company to have left substantial value in the company as the business has grown and then want to get some of that value out. This is the first of two sessions that looks at getting value out of the company, and it will deal with various strategies for the founding shareholders to extract retained earnings from the private company. This session will consider:

� Getting money out of cash box companies, including super, termination payments, bonuses, retainers and consulting fees

� Franking credit refunds through SMSF shareholders – is it still an option? � Dividend strategies, including timing of dividends and optimising the drip-feed approach � Utilising Div 7A secured and unsecured loans � Dividend access shares: associated entities – are they still an alternative? � Pre-sell down restructuring.

Paul Hockridge, CTAMutual Trust Pty Ltd

10.40am–11.00am Morning tea

11.00am–12.00pm Plenary 3: Private Company Capital Management – Part 2A critical approach to extracting value out of a private company may involve dealing with shares, including a partial sell-down involving employees or to a third party. This session will look at some of the alternatives, including:

� Capital reductions, including a share cancellation and share buybacks � The new earnout rules – useful or not? � Funding a sell-down (share sale or allotment) by vendor financing, partly paid shares, company loans – Div 7A and FBT issues

� Giving discounted equity to key employees by sale or allotment, and a consideration of the CGT, value shifting, Div 83A and FBT issues

� Valuation issues including market value substitution rules and Div 83A requirements � Using dividend access shares for unrelated parties.

David Marschke, CTAMills Oakley Lawyers



Day one – Thursday 10 November 2016 (cont.)


12.00pm–1.00pm Plenary 4: Loans and UPEs – Do We Need a Company Bypass … Or Maybe Even a Trust Transplant?Predicting the likely legislative environment that may affect family groups beyond the 2016 federal election is challenging. There have been proposals to amend Div 7A and amend CGT concessions, and ideas to tax trusts differently are sure to be raised again. While some change appears certain, determining what will change and the extent and timing is difficult. This session will assess the popular strategy of distributing trust income to companies and consider how to position family groups to be ready for reform. Some of the topics it will address include:

� Why do we use corporate beneficiaries? � How can corporate beneficiaries continue to be effectively utilised in future? � Are trusts still a good structuring option? � What alternative/better structures should be considered? � What issues will be encountered when unwinding historical UPE/corporate beneficiary arrangements?

Greg Travers, CTAWilliam Buck

1.00pm–2.00pm Lunch

2.00pm–4.00pm Workshop 1: Capital Management IssuesThis workshop will draw on the issues presented in plenary sessions 2 and 3 in relation to dealing with equity in private companies. The case studies will be based on real life examples in relation to:

� Strategies for repatriating money out of private companies to the shareholders � Introducing new equity participants � Dividend access shares � Other related matters.

Workshop coordinator:Scott McGill, CTAPitcher Partners

Workshop leaders:Chris Ardagna, CTABrown Wright Stein Lawyers

Martin Booth, CTAPitcher Partners

Paul Lyon, ATIEY

Hannah Soh, CTADeloitte

Todd Want, CTAWilliam Buck

4.00pm–4.20pm Afternoon tea

4.20pm–5.10pm Plenary 5: ATO Hot Spots This session will provide an overview of the ATO’s view on some current hot spots including Div 7A. Audience participation and questions will be welcomed. The session will include a reference to:

� Division 7A and trusts: Sub trust or complying loan? � What constitutes “evasion”? � Trust reimbursement agreements � What is a fixed trust post Colonial First State, and when will the Commissioner exercise his discretion to treat a trust as being a fixed trust?

� Alternative dispute resolution – How is it working in practice?

Fiona Dillon, CTAATO

5.10pm–5.30pm Tax Counsel Update Stephanie Caredes, CTAThe Tax Institute

5.30pm–7.00pm Free time

7.00pm– 11.00pm Event dinner – Sails Restaurant, Noosa



Day two – Friday 11 November 2016


8.30am–9.30am Plenary 6: SMEs and Tax – Forever ChangingThe changes and developments in tax for SMEs keep on happening. Practitioners must deal with new laws for restructures and earnouts, more cases being decided in relation to the small business CGT concessions, and then must also deal with how all these interact with each other. This plenary session will consider some of the more recent developments in these areas including:

New small business restructure rollover rules:

� How and when to use them � Interaction with Div 7A � More than just CGT assets.

Emerging Div 152 issues:

� How the new earnout rules interact with Div 152 � Dividend access shares – the Devuba case � Maximum net asset value (MNAV) test and liabilities – recent cases, including Breakwell and Miley

� Recent developments with UPEs and the MNAV test � Affiliates and connected entities.

Linda Tapiolas, CTACooper Grace Ward Lawyers

9.30am–11.30am

The workshop will break at 11am to observe one minute’s silence for Remembrance Day

Workshop 2: Division 7A and Division 152This workshop will expand on the issues discussed in plenary sessions 4, 5 and 6 in relation to private company payments and loans, and the small business CGT concessions. The case studies will be based on live situations, and will address:

� Unpaid present entitlements – a hot issue for both Div 7A and Div 152 � Aspects of the maximum net asset value test � Current Div 7A strategies � The small business restructure provisions.

Workshop coordinator:Paul Banister, CTAGrant Thornton

Workshop leaders:Ash Chotai, CTAChotais Chartered Accountants

Neal Dallas, CTAMcInnes Wilson Lawyers

Linda Farmer, CTAGrant Thornton

Stuart Glasgow, CTAMutual Trust Pty Ltd

Maggie Millar, FTIGrant Thornton

Brian Richards, CTARichards Advisory

11.30am–11.45am Morning tea


The Tax Institute CPD AppInstantly access conference details, scheduling, speaker biographies as well as available technical papers and presentations, with the CPD Event App. Suitable for your web-enabled smartphone or device. Visit taxinstitute.com.au/noosa16 for the download link.


11.45am–1.05pm Plenary 7: When will Part IVA be an issue with SME reorganisations? This session will examine the extent to which transactions may be formulated given the presence of the new Part IVA. In particular, can beneficial tax results only be achieved by accidental planning? It will also consider a number of issues from the previous sessions, including:

� What if mum and dad each give 11% of the shares to two key employees and each thereafter hold 30%?

� What happens if a Div 122 rollover is immediately followed by a sell down? � What happens if you use the small business concessions to uplift cost base? � Will Part IVA apply to a dividend “washing machine”?

The ATO will then provide its views in response.

Simon Steward, QC, FTIVictorian Bar

Kirsten Fish, CTAATO

1.05pm–1.45pm Lunch on the Terrace

1.45pm–3.45pm Workshop 3: Part IVAThis workshop will explore the issues presented by Simon Steward, QC, in plenary 7 in relation to Part IVA, and how it may, or may not, be applied by the Commissioner in different practical situations.

Workshop coordinator:David W Marks, QC, CTAQueensland Bar

Workshop leaders:Rosalie Cattermole, CTAPwC

Muhunthan Kanagaratnam, CTAGilbert + Tobin

Philip Keir, CTAWhitehill Keir Pty Ltd

Sally Newman, CTAMinter Ellison

Anthony Anderson, FTISir Harry Gibbs Chambers

3.45pm– 4.15pm Event close drinks

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Embrace your digital tax world

Day two – Friday 11 November 2016 (cont.)

Visit our blogGet the latest industry news from the team at The Tax Institute by visiting our blog at taxinstitute.blogspot.com.au.


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PRESENTER PROFILESAn overview of our experts

Arthur Athanasiou, CTA, a Partner at Thomson Geer Lawyers, has many years experience in complex tax litigation and tax audit negotiations and settlements. Arthur’s main area of practice is taxation advisory, with an emphasis on dispute resolution, particularly in the SME sector, with both the ATO and the SRO. He also has broad experience in the taxation of trusts and SME entities, with an emphasis on Div 7A and high-wealth individuals and family groups. Arthur has extensive experience in all areas of direct and indirect taxation and has qualified as a Chartered Accountant. He has also held senior taxation and management positions in the transport and motor vehicle industries, with specialist experience in logistics, supply chain, chain of responsibility and contract warehousing. Arthur is the President of The Tax Institute as well as a State Councillor, and also chairs the Law Institute’s Tax Law Advisory Committee. Arthur is an Accredited Tax Law Specialist and a widely published writer on taxation issues. He regularly appears in the mainstream media, and presents at tax seminars and discussion groups. Arthur has been recognised in Doyle’s Guide 2015 as a recommended tax lawyer in Victoria.

Michael Butler, CTA, is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in mining and property taxation, corporate restructurings, international tax issues, and estate and succession planning. Michael is the Visiting Lecturer in Tax at the University of Adelaide Law School, and is a regular contributor to The Tax Institute events.

Stephanie Caredes, CTA, Tax Counsel, is responsible for The Tax Institute’s policy and advocacy activities and regularly engages with all levels of government including Treasury and the ATO. Prior to joining The Tax Institute, Stephanie gained extensive experience in private practice advising on a wide range of federal and state taxation issues. Stephanie holds a Masters level degree in Law from the University of Sydney and is admitted as a Solicitor and Barrister in both the Supreme Court of New South Wales and High Court of Australia. She has also published a variety of articles and commentary in relation to taxation issues.

Professor Gordon Cooper, CTA, is a Chartered Accountant in sole practice at Cooper & Co. He is an Adjunct Professor in the School of Taxation and Business Law (incorporating the Australian School of Taxation) at the University of New South Wales. In June 2003, he was awarded an AM in the Queen’s birthday honours for “Services to the tax profession and to the community as an adviser on national taxation and legislative reform, and through education and professional organisations”. Together with Chris Evans and Kirk Wilson, he is an author of the Australian CGT Handbook, now in its seventh edition.

Fiona Dillon, CTA, is an Assistant Commissioner in the ATO’s Tax Counsel Network. She is currently responsible for the strategic leadership of the ATO’s public advice and guidance and is a longstanding member of the ATO’s Public Rulings Panel. As Senior Tax Counsel, Fiona has been the ATO’s technical lead on a range of advice, litigation, reform and law design matters across a number of specialisations including trusts and Div 7A.

Kirsten Fish, CTA, is Chief Tax Counsel at the ATO. She joined the ATO in December 2014 as Deputy Chief Tax Counsel (North). Kirsten is one of the highest legal authorities within the ATO, providing technical leadership in relation to significant tax issues, cases and rulings. Prior to joining the ATO, Kirsten was a tax Partner at Clayton Utz with a focus on the financial services industry and providing finance and investment

transaction advice. She has won a number of awards, including being named ‘Rising Star’ in Tax (2013) in the Euromoney LMG Australasian Women in Business Law Awards, and was voted by peers as one of Australia’s Best Lawyers in Tax in 2013.

Paul Hockridge, CTA, is a Tax Partner at Mutual Trust with over 30 years experience in tax, asset protection, estate and succession planning, FBT and salary packaging. Paul specialises in advising high-wealth families and closely held businesses as well as many accounting and law firms. Paul teaches in the Masters program in the Law School at the University of Melbourne and has been involved in consultation with both federal and state governments on a variety of tax matters. Paul also contributes to The Tax Institute’s book, Estate and Business Succession Planning.

David Marschke, CTA, is a Chartered Accountant, tax agent and admitted lawyer. He is a Partner in the Mills Oakley Private Advisory Practice based in Brisbane and previously was a Partner within the tax group of a national law firm. David is a specialist adviser to the private enterprise and to SME and high-wealth individuals sectors, with particular experience assisting taxpayers and their advisers in dispute matters, including tax reviews, audits and complex tax negotiations and settlements. He has significant expertise advising on SME, professional practice (including medical practices) and high-wealth individuals structuring and transactions with a focus on tax-effective outcomes, while understanding the potential application of the tax integrity measures including Part IVA.

Brian Richards, CTA, of Richards Advisory has specialised in providing taxation advice to accounting and legal practitioners in respect of a wide range of business clients for approximately 40 years. His particular taxation specialty areas include business restructuring, intellectual property transactions, CGT issues and tax planning matters. As a taxation specialist, Brian has extensive academic and other lecturing experience.

Mark Robertson QC, CTA, is a Queen’s Counsel with chambers in Brisbane and Sydney. He has appeared in many cases Australia-wide for taxpayers and for the Commissioner.

Simon Steward QC, FTI, is a barrister who specialises in revenue law. Simon took silk in 2009. He has appeared in numerous cases in the Federal and High Courts, including the recently heard Chevron matter and the BHP Billiton Finance, Noza Holdings, SNF, Roche, WR Carpenter, Bluebottle, McNeil, Citylink and Sun Alliance cases. Simon is also a Senior Fellow in the Melbourne University Faculty of Law and is the immediate past President of the Tax Bar Association.

Linda Tapiolas, CTA, is a Partner in Cooper Grace Ward Lawyers’ Commercial Team. She provides a range of support services to accountants, financial planners and other professional advisers. This includes technical advice on complex tax, CGT and Div 7A issues, and acting on business sales and acquisitions to ensure clients achieve commercial and tax-effective outcomes. Prior to joining Cooper Grace Ward, Linda worked as an accountant for 18 years advising clients on capital gains, business acquisitions and restructuring. Linda also conducted seminars and training sessions on various topics, including CGT small business concessions.

Greg Travers, CTA, is the Director in charge of the Tax Services division of William Buck in Sydney. His clients are predominantly private businesses, both Australian and foreign-owned, as well as higher wealth individuals and families. Greg’s work is primarily advising on



issues and transactions, such as restructuring, exit strategies, business acquisitions and international expansion, along with referrals from accountants, lawyers and other advisers. Greg is the author of the new title, The Tax Adviser’s Guide to Part IVA, published by The Tax Institute.

WORKSHOP COORDINATORS

Paul Banister, CTA, is a Chartered Accountant and a Partner at Grant Thornton, leading their tax division in Brisbane. He has over 30 years’ experience working with clients to help them navigate through complex and potentially risky tax and commercial issues. His expertise includes domestic and international tax planning, transaction advisory and support, superannuation structuring and advice, succession planning and estate planning. Paul has presented at many professional and business forums, both in Australia and internationally. He is a contributing author to Thomson Reuter’s Financial Planning Handbook. Paul is also the recipient of The Tax Institute’s SME Tax Adviser of the Year Award for 2016.

Scott McGill, CTA, is a Partner at Pitcher Partners Sydney where he focuses on taxation, business structuring and succession issues for a wide range of clients. Scott also heads the property industry speciality in the Sydney practice working with small and large developers, retirement villages/aged care and investors. Scott has extensive experience in income tax, GST and state taxes from both his time in public practice as well as the ATO, and has a reputation for achieving commercial outcomes on complex issues.

David W Marks, QC, CTA, is a commercial silk, specialising in tax. He appears in court as a specialist advocate. David gives tax advice informed by his appearance practice. He was called to the Bar in 2000, and took silk in 2015. Before his call to the Bar, he worked in tax with a large firm of solicitors for 10 years. David has appeared for and against the revenue authorities, as well as in the equitable, administrative law and commercial jurisdictions of the state and federal courts, and in tribunals.

WORKSHOP LEADERS

Anthony Anderson, FTI, is barrister practising from the Sir Harry Gibbs Chambers in Brisbane. He has a broad litigation and advice practice with particular focus on taxation, trust, wills and estates and commercial matters. He is fellow of The Tax Institute and holds the Trust and Estate Practitioner (TEP) designation with The Society of Trust and Estate Practitioners.

Chris Ardagna, CTA, is a Partner at Brown Wright Stein Lawyers specialising in all areas of taxation. He acts primarily for high-wealth individuals and large private groups, and has a particular focus on the property industry, advising clients on all aspects of property transactions, both in Australia and internationally. Chris also has expertise in dealing with the revenue authorities in terms of ruling applications, the conduct of audits, objections, litigation and settlement negotiations. Chris was previously a Director of Schurgott Noolan Ardagna for three years. Prior to that he was a Partner at Pitcher Partners.

Martin Booth, CTA, is a Partner within the Business Services (Tax Advisory) division of Pitcher Partners. With over 14 years of professionally accredited employment, he is a highly experienced taxation and business adviser with strong technical and business qualifications, and has consistently demonstrated the ability to provide tax-effective solutions to clients in a variety of competitive industries.

He focuses predominantly on providing tax advisory services to clients in the small and medium-sized enterprise (SME) market. He has extensive experience in advising clients in the property and construction and financial services industries. Martin regularly assists in negotiations with the ATO in resolving technical taxation disputes. He has over 14 years experience advising clients in dispute resolution and has been instrumental in achieving appropriate outcomes for uncertain matters.

Rosalie Cattermole, CTA, advises on a broad range of taxation matters including income tax and GST. Rosalie’s particular interest and specialty is stamp duty in all Australian jurisdictions and the broader taxation implications for corporate transactions and restructures including asset and share sales. Rosalie is also a trusted expert for many clients in the area of employment taxes. Outside of corporate transactions, Rosalie has considerable experience in advising and establishing charitable and not-for-profit entities. Rosalie is a Chartered Tax Adviser and admitted to practise in Victoria, Queensland and the High Court of Australia. She is a State Councillor of The Tax Institute in Queensland. Rosalie holds qualifications in law and a Master of Taxation from Monash University..

Ash Chotai, CTA, is a Director with Chotais Chartered Accountants in Brisbane, and has in excess of 20 years experience in the provision of tax and business advice to small and medium enterprises and high net wealth persons. His areas of interest include CGT, GST and business and asset structuring. Ash is a Queensland State Councillor and former State Chair of The Tax Institute, and is a regular presenter for The Tax Institute and other professional bodies.

Neal Dallas, CTA, is a Principal in McInnes Wilson Lawyers’ Superannuation and Revenue Group. He has extensive experience advising clients in the areas of superannuation, tax, estate planning and asset protection. He has advised corporate, industry and self-managed funds and their employers across a range of superannuation related matters including fund establishment, fund mergers and transfers, benefit payment issues, superannuation borrowing arrangements, taxation of contributions and earnings, fund wind-ups, and trustee training.

Linda Farmer, CTA, has worked in the Wealth Advisory area of Grant Thornton for the past 10 years, focusing on providing advice and compliance services to high net worth individuals, their businesses and investment entities, including self-managed superannuation funds. During her time at Grant Thornton, she also been actively involved with a number of large businesses with turnovers ranging from the micro level of under $1 million to in excess of $300 million, working within both the Private Advisory and Tax Services divisions.

Stuart Glasgow, CTA, is a Client Service Director of Mutual Trust Pty Ltd in Melbourne. He has over 20 years experience in chartered accounting. As a taxation specialist for privately owned businesses, he has provided consulting services in all areas of taxation, including capital gains tax, structuring of businesses for asset protection and succession planning, business restructures, trusts and corporate tax issues. He also provides tax and commercial transaction support services. Stuart is a Victorian State Councillor and is a member of the Victorian Education Committee, Victorian Technical Committee, National Convention Organising Committee and Information Products Working Group.

Muhunthan Kanagaratnam, CTA, leads the tax practice of Gilbert + Tobin. Muhunthan was formerly a Special Counsel of G+T and an M&A



Online registrationDelegates are encouraged to register online at taxinstitute.com.au/noosa16.

Registration inclusions

Full event registration includes participation in the full two-day technical program and workshops, electronic access to all materials via the event app, attendance at the welcome drinks reception on Wednesday night, event dinner on Thursday night, event close drinks, and all lunches and refreshments during event hours. Registration fees do not include the event folder, travel, accommodation, hotel breakfasts or hotel incidentals.

Early bird registrationAll registrations received and paid for on or before Friday 16 September will be entitled to the early bird discount.

Group discountPurchase four full registrations and receive the fifth FREE. This offer cannot be redeemed in conjunction with any other offer, promotional code or discount. All attendees must be from the same firm and all registration forms must be submitted together.

The Tax Institute CPD event appThe Tax Institute understands the impact that an event of this nature has on the environment, especially when printing delegate materials. The app is easy to use and contains program information, materials (technical papers, workshop materials, reading lists and slides), evaluation forms and more. We encourage all delegates to download the app on their phone or tablet prior to this event.

Printed materials Printed materials are not included in your registration. A delegate folder with printed materials (technical papers, workshop materials, reading lists and slides) can be purchased at a cost of $100. These must be purchased and paid for in conjunction with your registration. Please note there will be no additional folders available for purchase at the event.

Delegate listA delegate list will be accessible via the event app to assist with networking. A printed delegate list will also be on display at the event. Please indicate on the registration form if you do not want your name included on the list.

– Tax Partner with Deloitte. He specialises in corporate transactions, including acquisitions, sales, IPOs and privatisations. He also has extensive tax controversy experience. Muhunthan has advised on landmark transactions and managed disputes, both with significant tax exposures, and brings diverse experiences to his presentations for the Tax Institute.

Philip Keir, CTA, is a Chartered Accountant and Director with Whitehill Keir Pty Ltd. He has over 20 years experience in advising small-to-medium sized enterprises in a wide range of taxation matters, including small business CGT concessions, business structures and restructures, trusts, SMSFs and employment taxes.

Paul Lyon, ATI, is a Tax Partner with EY in Sydney. He advises a number of large private company and family groups on their tax affairs. Paul has been part of an expert panel providing assistance to the Board of Taxation and has sat on a number of ATO subcommittees. In terms of technical development, Paul has presented at The Tax Institute and other professional institutes’ seminars on a wide range of tax topics.

Maggie Millar, FTI, is a Chartered Accountant and senior manager with Grant Thornton’s tax team in Brisbane. Maggie advises business owners and high-wealth family groups on a range of issues, focusing on private group structures and restructures, small business CGT concessions, taxation of trusts, superannuation, succession and estate planning. Maggie also has expertise in corporate tax, consolidation and

international tax for family groups and individuals. Maggie is a current member of the Queensland Professional Development Committee of The Tax Institute.

Sally Newman, CTA, is a Special Counsel in Minter Ellison’s tax group and is based in Brisbane. Sally advises on direct and indirect taxation laws and in particular on GST and Queensland stamp duty matters. She advises clients on a broad spectrum of taxation matters including tax and duty implications of restructuring, asset and business sales/acquisitions and inbound investment, and duty exemptions and concessions including corporate reconstruction stamp duty relief. Sally also has a background in taxation litigation and dispute resolution.

Hannah Soh, CTA, is a Partner in the tax group at Deloitte Private in Sydney. Hannah provides practical tax consulting, planning, compliance and advisory services to a wide range of middle market clients. Hannah is a chartered accountant with a Masters of Taxation from UNSW, and is a current member of the Women in Tax Subcommittee of The Tax Institute.

Todd Want, CTA, a Director with William Buck Chartered Accountants & Advisors, brings over 10 years of experience to his role in the tax services division. Todd specialises in small-to-medium enterprise tax matters and advises clients on a broad range of tax issues such as CGT, advice relating to structuring and restructuring, the tax consequences of acquisitions and divestments, small business CGT concessions, Div 7A, taxation of trusts and tax risk management.

FURTHER INFORMATIONWhat, when and how to


FURTHER INFORMATIONWhat, when and how to

Confirmation of registrationOn receipt of registration and payment, you will receive an email containing your confirmation letter and tax invoice.

Pre-reading requirementsThe value of the workshop component of the event is maximised if delegates prepare for and participate in the workshop case studies. For this purpose, workshop materials and suggested readings are made available on the event app (see above) to delegates approximately one month prior to the event. Please ensure your email address is correct on the registration form as an email will be sent to delegates once the materials are available.

CPD accreditationAttendance at the event counts for 13.5 hours Continuing Professional Development Accreditation with The Tax Institute.

Dress codeSmart casual attire is suitable for the duration of the event program including the event dinner.

Venue Sofitel Noosa Pacific Resort 14–16 Hastings Street, Noosa Heads, Queensland, 4567

Welcome drinks – Wednesday 9 November 2016For delegates arriving on Wednesday 9 November, a welcome drinks reception will be held from 8.30pm in the River Lounge at the Sofitel Noosa Pacific Resort. The welcome drinks reception is included in the event registration fee for delegates, and additional tickets can be purchased for accompanying persons and guests at a cost of $45. Please indicate your requirements, including dietary requirements, on the registration form.

Event dinner – Thursday 10 November 2016The event dinner will be held on Thursday 10 November at Sails Restaurant, Noosa and is included in the event registration fee for delegates. Sails Restaurant is famous for its fresh produce and both local and seasonal ingredients dominate its modern Australian menu. Additional tickets can be purchased for accompanying persons at a cost of $175. Please indicate your requirements, including dietary requirements, on the registration form.

Venue and accommodationSofitel Noosa Pacific Resort Superior Noosa room $305 per nightThe Sofitel Noosa Pacific Resort is in the heart of Noosa, on cosmopolitan Hastings Street, across from Noosa Main Beach and overlooking Laguna Bay and the natural beauty of Noosa River. The Sofitel Noosa Pacific Resort offers the quintessential five-star Noosa experience, from the luxurious AQUA Day Spa through to a full range of leisure activities, including golf and tennis. The very spacious, self-contained guestrooms come complete with private balconies and spa baths.

Accommodation has been reserved for event delegates at the Sofitel and favourable room rates have been negotiated and secured. As this is a popular event, delegates are advised to book early to secure their preferred accommodation. To receive the event rate, all accommodation bookings need to be made through Ozaccom by following the link on the event website taxinstitute.com.au/noosa16.

Getting thereThe Sofitel Noosa Pacific Resort is approximately a two-hour drive from Brisbane Airport or 40-minute drive from Sunshine Coast Airport.

ParkingParking at the Sofitel Noosa Pacific Resort is accessible via Noosa Parade. A special rate of $15 per car, per day is available to delegates. Please let the parking attendant know that you are attending The Tax Institute’s 24th Noosa Tax Intensive to obtain this rate. Please note parking cannot be reserved and is subject to availability.

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% will be charged in the event of cancellation. Cancellations must be received in writing by The Tax Institute within five working days of the event’s commencement. A replacement may be nominated; however, the replacement is only valid for the 24th Noosa Tax Intensive. 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. Any accommodation nights booked through The Tax Institute will be non-refundable in the case of cancellation.

EnquiriesFor further information regarding this event, please contact the Queensland Office on 07 3225 5200 or [email protected].

For registration enquiries, please contact [email protected].

Join Australia’s leading professional tax bodyThere is no time like the present to join Australia’s premier tax body. Take advantage of the special new Affiliate member introductory offer of only an additional $300 on the member registration fee (valid to 30 June 2017).

Member benefits include: � Taxation in Australia journal � TaxVine e-newsletter � TaxLine Research Service – free to members � CPD event discounts � Publications and tax product discounts

� Association with Australia’s leading professional tax body.

For more information, please visit membership.taxinstitute.com.au/join.

Delegate contact details

Title: (Dr/Mr/Miss/Ms/Mrs/Other)

First name:

Last name:

Member no.:

Postal address:

Suburb:

State: Postcode:

Company:

Position:

Tel:

Mobile:

Email:

Fax:

Please tick this box if you do not wish your name to be included on the delegate list provided to all attendees for networking purposes.

24th Noosa Tax Intensive | 10–11 November 2016 4161101M1/WD

REGISTRATION FORMA tax invoice and confirmation letter will be sent on receipt of your registration. Please photocopy for additional delegates. All prices quoted include GST.

ABN 45 009 392 372

PLEASE PRINT IN BLOCK LETTERS.

Register

OnlineSave time, register online at taxinstitute.com.au/noosa16

MailPO Box 7071, Riverside Centre, Brisbane QLD 4000

Fax07 3225 5222

Welcome drinks

The welcome drinks reception is INCLUDED in the registration fee for delegates attending the full retreat.

Wednesday 9 November: River Lounge, Sofitel Noosa Pacific Resort

Yes, I WILL be attending the welcome drinks OR

No, I WILL NOT be attending the welcome drinks

Yes, I require additional tickets for the welcome drinks at $45 per person

No. x tickets at $45 each: $ Name(s):

Dietary requirements:

Registration

Please see page 9 for registration inclusions.

Early bird offer – register on or before Friday 16 September 2016 to SAVE!

Early bird registration price Standard registration price

Tax Institute member $1,830 Tax Institute member $1,920

New member* $2,130 New member* $2,220

Non-member $2,195 Non-member $2,300

Material options: I understand that the registration fees do not include printed materials. Access to materials will be electronic through the event app Add $100 to receive printed technical papers and presentations

Total registration fee $___________

(*Please read and sign below)

*SPECIAL NEW MEMBER OFFER

The new member registration fee includes fees for Affiliate level membership of The Tax Institute, which allows you to take advantage of the many benefits membership affords. Membership is extended until 30 June 2017. Please read and sign below to take up membership.

I hereby apply for membership of The Tax Institute. I declare I am a person of good fame, integrity and character and agree to be bound by the Constitution of The Tax Institute. For more information on membership, visit www.taxinstitute.com.au.

*Signature: Date of issue: June 2016

Promotional code:

[email protected]

0161

QLD

_06/

16

Payment details summary

Registration fee $

Additional welcome drinks ticket (add $45 per person) $

Additional event dinner ticket (add $175 per person) $

Accommodation $

Total payable $

Payment method

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

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.

ReplacementsPlease note: Registrations for the event are not interchangeable but replacements are acceptable. Please notify us at least two days prior if you intend on sending a replacement. CPD hours will be allocated to the designated attendee. If the replacement is not a member, the non-member registration fee will apply.

CancellationsThe Tax Institute must receive cancellations in writing five working days prior to the conference. 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.

I enclose a cheque* for $

*Please make cheque payable to The Tax Institute.

Please charge my credit card $

Card type:

AMEX VISA MasterCard Diners

Card no. / / /

Expiry date:

Cardholder’s signature:

Cardholder’s name:

For further information regarding this event, please contact the Queensland Office on 07 3225 5200 or email [email protected]. For registration enquiries, please contact [email protected].

Accommodation

As this is a popular event, delegates are advised to book early to secure their preferred accommodation. All accommodation bookings can be made through Ozaccom by following the link on the event website, taxinstitute.com.au/noosa16.

Event dinner

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

Thursday 10 November: Sails Restaurant, Noosa

Yes, I WILL be attending the retreat dinner OR

No, I WILL NOT be attending the retreat dinner

Yes, I require additional tickets for the event dinner at $175 per person

No. x tickets at $175 each: $ Name(s):

Dietary requirements:

Pitched at practitioners who continue to build their expertise in tax as well as experienced tax practitioners who are well established in their career. These sessions provide technical information combined with practical insights to help practitioners build an in-depth understanding of the topic. The sessions will also drill into the detail and provide high-level practical insight enabling practitioners to apply their tax knowledge to increasingly specialised situations.

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