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25th NOOSA TAX INTENSIVE

The past, the present and the future

13.5 CPD hours 16–17 November 2017

Sofitel Noosa Pacific Resort

Silver Anniversary

2 - THE TAX INSTITUTE - 25th Noosa Tax Intensive

WELCOME25th Noosa Tax Intensive

In many ways, the world in 1992 was like it is today: change had become a constant! Business and society were influenced by an economic recession and we were looking at the way we do things differently due to the initial impacts of things like technology, the Mabo native title decision and the wages and income accord. Amidst this, the tax profession was grappling with the most significant legislative reform programme in decades. Most of the planned reform (eg capital gains tax, fringe benefits tax, dividend imputation, foreign income accrual, superannuation guarantee, training levy) had been legislated but there was significant uncertainty on interpretation. On the judicial front, dealing with the “terrible twins” of s.160M(6) and s.160M(7) was on everyone’s agenda following the Hepples decision a year earlier and the first judicial consideration of Part IVA was starting to unfold as Peabody came before the Federal Court for the first time.

This environment needed a tax profession that was equipped to cope with such growing complexity. The Tax Institute provided the leadership needed and created a new concept: the “National Tax Intensive”.

The original intent was that it was an event predominantly for our top line speakers, senior tax officers and senior practitioners. It comprised a limited number of papers and small workshops. The material was circulated before the Intensive and all attendees were expected to have read it and be willing and able to contribute to the discussions. It was a way for all speakers and contributors to participate in an environment in which they could question and be challenged without embarrassment.

Up-market locations were selected so that the best people in tax would be attracted to the event and not be distracted by the demands of the workplace (obviously at places where mobile phones didn’t work: a much easier prospect back then!!!).

The inaugural National Tax Intensive was held in 1992 at Sheraton Mirage, Port Douglas. According to one of the masterminds behind the development of the event, the late and very sorely missed Gordon Cooper, “it was a very stimulating event and achieved all that we sought… Workshops drove the success and one of the original Papers…addressed Part IVA.”

The National Tax Intensive was held again in 1993 at Cradle Mountain followed by Lilianfels in the Blue Mountains in 1994. The fourth event in 1995 was planned for Broome however the destination was vetoed and Queensland’s Sunshine Coast was selected instead. Noosa has remained the home of the event ever since, except for a few side trips to Coolum.

A reflection of the event’s continued success is in how the intensive concept has been adopted more broadly. While this has provided the opportunity to re-focus “Noosa”, as we now all call it, to the tax and structural issues affecting private businesses and their owners, successive Organising Committees have remained true with the original plan: strong quality speakers, great workshops and the opportunity to contribute freely and frankly in discussion with our peers.

This 25th Noosa Tax Intensive provides you with the opportunity to celebrate 25 years of mutual contribution to the tax community while also equipping you with what is to come. We hope that you enjoy it!

Paul Banister, CTA Co-Chair, 25th Noosa Tax Intensive Organising Committee

Michael Butler, CTA Co-Chair, 25th Noosa Tax Intensive Organising Committee

Thank youThe Tax Institute gratefully acknowledges the generous assistance of members of the 25th Noosa Tax Intensive Organising Committee:

Paul Banister, CTA, Grant Thornton (Co-Chair, 25th Noosa Tax Intensive Organising Committee)Michael Butler, CTA, Finlaysons (Co-Chair, 25th Noosa Tax Intensive Organising Committee)Matthew Andruchowycz, CTA, DMAW LawyersCorey Beat, CTA, RSMGlenn Davies, CTA, ATOPeter Godber, CTA, Grant ThorntonScott McGill, CTA, Pitcher PartnersJohn Middleton, CTA, Clayton UtzGeorge Psarrakos, CTA, Mutual TrustHannah Soh, CTA, DeloitteLinda Tapiolas, CTA, Cooper Grace WardEmma Woolley, CTA, Hall & Wilcox Lawyers

Early bird offer – register on or before Friday 22 September 2017 to SAVE!

THE TAX INSTITUTE - 25th Noosa Tax Intensive - 3

TECHNICAL PROGRAMEvent summary

25th Anniversary Celebrations – Wednesday 15 November 2017

Time Session

8.00pm–9.30pm 25th Anniversary Celebrations – Poolside

Day one – Thursday 16 November 2017

Time Session Presenter

7.45am–8.15am Registration

8.15am–8.40am Opening Address Speaker: Michael Butler, CTA, Co-Chair, 25th Noosa Tax Intensive Organising Committee

President’s Welcome Speaker: Matthew Pawson, CTA, President, The Tax Institute

8.40am–9.40am Plenary 1: Keynote Address – Looking Back Over 25 Years of the Noosa Tax IntensiveLooking at highlights over the past 25 years, so much has changed and so much remains the same. If we look back, what were the key issues in the early to mid-90s, and how have they changed over the years? What was uncertain? What is still uncertain? This session will address:

� CGT � Private company loans � Trusts � Fundamental issues.

Allan Blaikie, CTAClayton Utz

9.40am–10.40am Plenary 2: Trusts – Vesting, Splitting, Cloning and Other MattersSome of the trust issues confronting practitioners in 2017 are substantially different from those considered 25 years ago. A number of trusts organised in the 60s, 70s and 80s are now reaching their vesting dates, and many trust controllers are concerned about ensuring orderly succession of the trust assets. This session will consider:

� The reason why trusts can’t last forever – the “rule against perpetuities” (RAP) � What happens when a trust reaches its vesting date and vests? � What if the vesting date has already been reached? What are the implications of the ATO’s recent views?

� Given the RAP has been abolished in South Australia, can a testator or settlor “rule from the grave” by using a SA perpetual trust?

� Can a trustee change the proper law of a trust to South Australia – and if so, how do you actually do it? What are the implications of the Hague Convention?

� What is the current position relating to splitting and cloning trusts, in light of recent Private Binding Rulings? What are the consequences for estate and succession planning?

Michael Butler, CTAFinlaysons

10.40am–11.00am Morning tea

11.00am–12.00pm Plenary 3: International Tax Issues for Privately Held Groups Trusts are the vehicle of choice for most privately held groups. This session will focus on the international tax issues that arise when trusts are part of a cross-border structure and will cover:

� Tax residency for trusts in the post-Bywater era � Practical and emerging issues for income and gains derived by non-resident trusts, including transferor trust rules, potential application of s 99B of Income Tax Assessment Act 1936, treaty constraints and planning

� Tax issues arising for Australian tax resident trusts with cross-border activities or beneficiaries

� Issues for consideration in structuring offshore business operations.

Denise Honey, CTAPitcher Partners



Day one – Thursday 16 November 2017 (cont)


12.00pm–1.00pm Plenary 4: Superannuation – Life and Death in the Brave New WorldOne of the key purposes of the 2016 Budget reform measures for superannuation, introduced by Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016, was to limit estate planning opportunities for superannuation. This session will address the changes for superannuation death benefits under the new regime, with particular focus on:

� Why auto-reversionary pensions may be more important than ever � Strategies for reversionary spouse pensions – what works and what doesn’t � The curious new rules for child pensions � Cues for revisiting estate planning strategies under the new regime.

Suzanne Mackenzie, CTADMAW Lawyers

1.00pm–2.00pm Lunch

2.00pm–4.00pm Workshop 1: Trusts and International Tax IssuesThis workshop will draw on the issues presented in plenary sessions 2 and 3 in relation to trusts and international tax issues for SMEs and global citizens. The case studies will be based on real-life examples in relation to:

� Trusts: vesting dates, splitting and cloning � Family trust succession planning � Tax residency for trusts � Individuals ceasing Australian residency – CGT elections for non-TAP assets, and advantages/disadvantages of making them.

Workshop coordinator:Hannah Soh, CTADeloitte

Workshop leaders:Emma Woolley, CTAHall & Wilcox Lawyers

Linda Farmer, CTAGrant Thornton

George Psarrakos, CTAMutual Trust

Craig Barry, CTAWilliam Buck

Mariana Von Lucken, CTAHLB Mann Judd

Paul Lyon, ATIEY

Brian Richards, CTA,Richards Advisory

4.00pm–4.20pm Afternoon tea

4.20pm–5.30pm Plenary 5: ATO ResponseThis session will examine the ATO’s views on key topics raised during earlier plenary sessions, as well as on family succession planning issues, including:

� Vesting dates – splitting and cloning � Superannuation strategies � Division 7A strategies � When the Commissioner’s remedial power under Tax & Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 will be exercised.

This session will be an interactive discussion, moderated by Mark Molesworth, who will provide his own insights as well as facilitate questions from the audience.

Presenters:Glenn Davies, CTA ATO

Jeremy Geale, CTA ATO

Moderator:Mark Molesworth, CTA BDO

5.30pm–7.00pm Free time

7.00pm–11.00pm 25th Anniversary Dinner – Sails Restaurant, Noosa



Day two – Friday 17 November 2017


8.30am–9.30am Plenary 6: SME Reorganisations – To Roll or Not to Roll When restructuring an SME, it is important to consider all applicable rollovers, whether the rollover requirements will be able to be satisfied and whether it is better to roll over or trigger the tax. This session will look at the following:

� A comparison of Subdiv 328-G and various Div 122, 124 and 615 rollovers � What are the opportunities and issues for Subdivs 152-E and 328-G? � Should you roll over, or would it better to claim Div 152 relief? � Problems arising when using rollover relief. For example, if there is not enough money to contribute to superannuation for Subdiv 152-D relief

� Possible use of share buybacks � The potential effects of rollover relief on Div 7A, trading stock, depreciating assets, GST and duty.

Andrew O’Bryan, CTAHall & Wilcox Lawyers

9.30am–11.30am Workshop 2: Succession Planning and Re-organisation of Privately Held GroupsThis workshop will draw from and build on some of the issues presented in plenary sessions 4 and 6, in relation to succession planning and reorganisations of privately held groups. The case studies will be based on real-life examples in relation to:

� Advantages and disadvantages of the small business restructure (SBR) provisions versus the small business concessions (SBC)

� What alternatives to the SBR and SBC are available � Considering tax implications of reorganisations beyond the availability of rollover concessions

� Superannuation risks and opportunities as part of the reorganisation.

Workshop coordinator:Chris Ardagna, CTABrown Wright Stein

Workshop leaders:Corey Beat, CTARSM Australia

Peter Parsons, FTIGrant Thornton

Mark Lowis, CTAAJ & Co Lawyers

Matthew Andruchowycz, CTADMAW Lawyers

Melinda Peters, CTAMcCullough Robertson

Martin Booth, CTAPitcher Partners

Dominic Moon, ATI,McCullough Robertson

11.30am–11.45am Morning tea

11.45am–12.45pm Plenary 7: Part IVA – What Is It All About in 2017?The anti-avoidance rules in Part IVA were substantially amended from 15 November 2012 to deal with a number of shortcomings identified by the courts. This session will examine the new provisions and consider their potential application to a number of commonly encountered SME transactions, with a particular focus on:

� What were the problems associated with the previous Part IVA and how have the 2012 amendments dealt with those issues?

� How does Part IVA operate in 2017 and what guidance has the Commissioner provided?

� When will the new rules apply to common SME transactions (including family business transactions, reorganisations and restructures, dividend stripping, dividend access shares, rollover relief and superannuation contribution strategies)?

� When does Part IVA need to be considered by SMEs and their advisers?

Fletch Heinemann, CTACooper Grace Ward Lawyers

12.45pm–1.30pm Lunch


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Day two – Friday 17 November 2017 (cont)


1.30pm–3.15pm 25th Anniversary Panel Workshop A special anniversary deserves a strong finish! As a special feature to celebrate our 25th Anniversary, the final Workshop will focus on Part IVA, just like the first National Tax Intensive did! And what better way to do this than with an expert panel comprised of tax leaders who have made an outstanding contribution to debate at Noosa over the years! Their insights on Part IVA, how interpretations have progressed over the past 25 years and where it is now will make this a session not to be missed!

Facilitator:Professor Graeme Cooper, CTA University of Sydney

Panel: Peter WalmsleyATO

Ken Schurgott, CTA (Life)Schurgott & Co Lawyers

Scott McGill, CTAPitcher Partners

3.15pm–3.45pm Intensive close drinks

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PRESENTER PROFILESAn overview of our experts

Allan Blaikie, CTA, formerly headed up the Clayton Utz National Taxation Team. With over 40 years’ experience including over a decade as a Chartered Accountant, Allan advises leading Australian and international companies and high net worth individuals on a broad range of international and domestic tax matters. Allan has been involved in the successful conduct of several landmark Australian tax cases particularly in the area of tax treaty interpretation. He has also led large multi-disciplinary teams in the conduct of Australian and international tax audits and reviews. Allan also provides oversight on large taxation engagements undertaken by corporate tax departments, auditors etc. His practice also extends to undertaking sensitive matters for governments and government authorities in the area of taxation.

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, cross-border investment, trusts, and estate and succession planning. Michael is a past chair of The Tax Institute’s South Australia State Council and a regular contributor to Institute events.

Professor Graeme Cooper, CTA, is Professor of Taxation Law at the University of Sydney and a consultant to Greenwoods & Herbert Smith Freehills. He is a former Chair of the New South Wales State Council of The Tax Institute and member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank and International Monetary Fund. He was admitted to legal practice in New South Wales (1980) and Victoria (1999), and practised commercial law and tax in Sydney before entering teaching. He has taught tax in law schools in Australia, Europe and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York.

Glenn Davies, CTA, is currently an Assistant Commissioner in the ATO. He has had a long career in the ATO, working mainly in roles progressing technical issues. These have included CGT, losses, consolidation, value shifting, trusts, international and mining issues (including exploration). Currently Glenn has a focus on issues affecting private business structures.

Jeremy Geale, CTA, is the ATO’s Deputy Chief Tax Counsel. Jeremy, together with the Chief Tax Counsel and other deputies, leads the ATO Tax Counsel Network, which provides technical and strategic tax advice to other areas of the ATO and the community. Jeremy joined the ATO in January 2016. He was previously a partner with a large legal and accounting firm. Jeremy also worked for a number of years as a Barrister specialising in all areas of tax. He has a unique blend of experience having worked in a variety of roles across the private sector, professional services and public sector.

Fletch Heinemann, CTA, is a partner in Cooper Grace Ward Lawyers’ commercial team. Fletch specialises in tax and customs disputes. His experience includes helping clients with private rulings, audits, objections and litigation. He also assists clients by providing tax advice across a range of commercial issues. Fletch has also presented sessions at The Tax Institute’s Queensland seminars and national conferences and has published papers on topical tax and customs.

Denise Honey, CTA, is an International Tax Partner/Executive Director with Pitcher Partners. She has many years of experience providing tax and structuring advice to corporate and trust groups and their key stakeholders. Denise also helps such taxpayers deal with internationally focused ATO reviews. Denise is an Accredited Tax Law Specialist with the Law Institute of Victoria, a member of the Treasury BEPS Tax Advisory Group, a member of The Tax Institute’s Corporate and International Tax Committee and a regular presenter at the Institute’s events.

Suzanne Mackenzie, CTA, is a founding Partner and Practice Leader at DMAW Lawyers in South Australia and has particular expertise in the financial services and superannuation industry, having specialised in all aspects of superannuation law since she began practising over 25 years ago. She is the principal adviser to many large APRA-

regulated and public sector superannuation funds and her practice is also involved in working with accountants, advisers and high net worth individuals in the area of self-managed superannuation funds, particularly in complex areas.

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 village operators and investors as well as aged care providers. Scott is active in The Tax Institute as New South Wales State Chair, and in number of technical forums including the Property Council, Retirement Living Council and CAANZ taxation working groups. He has extensive experience in income tax, GST and state taxes from both his time in public practice as well as at the ATO, and has a reputation for achieving commercial outcomes on complex issues.

Mark Molesworth, CTA, is a tax partner at BDO and a member of The Tax Institute’s Large Business & International Technical Subcommittee and the Queensland State Technical Committee. He is also a member of the expert advisory panel to the Board of Taxation and The Tax Institute’s representative on the ATO’s Private Groups Stewardship Group. Mark has many years of experience in advising taxpayers with respect to all areas of taxation, including CGT, FBT and income tax. He also provides taxation advice to other smaller accounting and legal practices in respect of their clients.

Andrew O’Bryan, CTA, is a senior Tax Partner at Hall & Wilcox Lawyers. He has nearly 35 years experience giving expert tax advice to private business and wealthy family groups. He has particular expertise in the tax aspects of succession planning and in managing complex disputes with the ATO.

Ken Schurgott, CTA (Life), is a Solicitor - Director of Schurgott & Co Lawyers specialising in taxation matters (including State Taxes, stamp duty, payroll tax and land tax) and with extensive experience in business structuring, business sales and acquisitions, asset protection, succession planning and trust and estate law. Ken is very experienced in tax dispute matters, negotiations for settlements, mediations and conciliations and litigation. He regularly appears before the AAT and NCAT and instructs counsel in matters before the Courts. Ken chaired the Noosa Tax Intensive from 2005 to 2007 and was on the Organising Committee for a longer period. He was National President of the Institute in 2012.

Peter Walmsley, CTA, started his career with the ATO back in 1977 and is currently one of three Deputy Chief Tax Counsels. In Peter’s current role, he provides technical and strategic guidance on many of the ATO’s highest profile and most complex technical issues, legislative amendments and Federal and High Court litigation matters. Peter also chairs the ATO’s Sydney General Anti-Avoidance Rules Panel and has previously chaired the Public Rulings Panel.

WORKSHOP COORDINATORS

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.

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 Tax Institute’s Women in Tax committee.


PRESENTER PROFILESAn overview of our experts

WORKSHOP LEADERS

Matthew Andruchowycz, CTA, is a Principal in the Business Transactions and Advice team at DMAW Lawyers. He is a taxation and superannuation specialist working primarily with accountants, business owners and high net wealth individuals on commercial transactions and taxation and superannuation matters.

Craig Barry, CTA, is a Tax Director at William Buck Queensland. Craig has numerous years of professional experience, specialising in providing tax advice across a broad spectrum of clients, focusing primarily on high net worth individuals, large private groups and small listed companies. Craig is highly skilled at interpreting complex legislation and government mandates, as well as providing transactional advice, expert reports, business structuring and restructuring advice and succession planning for family businesses.

Corey Beat, CTA, is a Principal in the Perth Tax Services division of RSM Australia. Corey has 15 years experience in providing taxation advice and specialist tax consulting services, covering a diverse array of issues, including domestic and cross-border income tax issues, CGT, GST and employment tax issues. Corey also provides specialist tax assistance to RSM Australia’s Business Advisory and Reconstruction & Recovery divisions and was previously a presenter with one of Perth’s largest tax training networks. Corey has completed his Masters of Taxation, at the University of New South Wales and is Chair of The Tax Institute’s WA Professional Development Committee.

Martin Booth, CTA, is a Partner within the Private Clients (Tax Advisory) division of Pitcher Partners. With over 16 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 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 16 years experience advising clients in dispute resolution and has been instrumental in achieving appropriate outcomes for uncertain matters.

Linda Farmer, CTA, is a Director in the Wealth Advisory area of Grant Thornton, having focused for the past 11 years 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 has 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.

Mark Lowis, CTA, is a Partner in Private Advisory and Revenue at AJ & Co Lawyers, Brisbane. Mark is a private business and high net worth structuring specialist with particular expertise in the areas of taxation, stamp duty, trusts, asset protection, estate planning and business succession. His work often involves formulating and implementing bespoke structuring solutions for his clients, which not only optimise his client’s business position, but also serve their broader personal objectives. Mark enjoys breaking down complex concepts for his clients and helping them make practical, fully informed decisions about the important things. Mark holds a Bachelor of Laws and Bachelor of Commerce from James Cook University and is also a qualified Chartered Accountant.

Dominic Moon, ATI, is a Solicitor with expertise in taxation, estate planning and commercial law. Dominic’s strength is in his ability to research, comprehend and implement complex transactions for his clients with a focus on achieving strong commercial and taxation outcomes. Over the past few years, he has built a substantial following of Accountants and Financial Planners who rely on his technical

expertise to service the needs of their clients. While Dominic has worked across many different industries, he has developed specialised knowledge in professional services, pharmacy, transport and extractive industries.

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.

Peter Parsons, FTI, is a Chartered Accountant and Director in Tax at Grant Thornton Australia. Peter has completed a Master of Taxation degree at UNSW and has over 15 years experience in public practice providing taxation solutions for privately owned mid-sized business and has played a key role in assisting to develop growth, transition and exit planning solutions that are appropriately aligned with the clients’ objectives. Peter actively engages with his clients, ensuring their taxation affairs are appropriately structured and operate efficiently, without compromising their flexibility in an ever-changing and dynamic economic environment.

Melinda Peters, CTA, is a specialist tax and duty lawyer, focusing on corporate and resources taxation at McCullough Robertson. Melinda currently acts for multinational corporations with Australian resource interests, a number of ASX-listed companies, widely held investment funds and a number of growing Australian companies that are expanding offshore. In addition to providing transaction structuring advice and tax opinions, Melinda has implemented and advises on employee incentive arrangements for both listed and private groups. She also regularly acts for clients in taxation objections and disputes with the ATO.

George Psarrakos, CTA, advises both domestic and international investors on the tax implications of their strategic, operational and investment decisions. This includes advising on complex tax projects, managing ATO audits and transaction support. He specialises in tax effective strategies for transferring wealth across borders and across family generations. He works closely with other specialist advisors to deliver commercial solutions to his clients.

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.

Mariana Von Lucken, CTA, is a Tax Partner with HLB Mann Judd, and has advised a wide range of clients on a wide range of income tax, GST, FBT, international issues, payroll and R&D issues. It is important to her to give back to the profession – she is involved in The Tax Institute’s Professional Development and Women in Tax committees.

Emma Woolley, CTA, of Hall & Wilcox Lawyers has extensive experience in advising clients in estate planning and estate administration, trust establishment and ongoing administration, trust estate disputes, and structuring for succession of ownership and control of private and family businesses. She leads Hall & Wilcox Lawyers Private Client practice. Emma’s clients include high net worth individuals, families and privately held businesses.


Online registrationDelegates are encouraged to register online at taxinstitute.com.au/noosa17.

Registration inclusionsFull intensive registration includes participation in the full two-day technical program and workshops, electronic access to all materials via the event app, attendance at the 25th Anniversary Celebrations on Wednesday night, the 25th Anniversary Dinner on Thursday night, Intensive close drinks and all lunches and refreshments during intensive hours. Registration fees do not include hard copy materials, travel, accommodation, hotel breakfasts or hotel incidentals.

Early bird registrationAll registrations received and paid on or before Friday 22 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. To reduce this impact, The Tax Institute encourages the delegates to access program information, materials (technical papers and slides), evaluation forms and more through our easy to use event app. Materials are made available on the event app to delegates approximately one month prior to the intensive. Please ensure your email address is correct on the registration form as delegates will be notified once materials are available for download (also refer ‘Pre-reading requirements’).

Delegate listA delegate list will be included on the event app and in the delegate folder (if purchased) to assist with networking. Please indicate on the registration form if you do not want your name included on the list.

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

Pre-reading requirementsThe value of the workshop component of the intensive is maximised for delegates when preparation for, and participation in, the workshop case studies are undertaken. For this purpose, workshop materials and suggested readings are made available on the event app to delegates approximately one month prior to the intensive. Please ensure your email address is correct on the registration form as you will be notified once the materials are available for download.

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

Dress codeSmart casual attire is suitable for the duration of the intensive program including the 25th Anniversary Dinner.

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

25th Anniversary Celebrations Wednesday 15 November 2017For delegates arriving on Wednesday 15 November, 25th Anniversary Celebrations will be held poolside at the Sofitel Noosa Pacific Resort from 8.00pm. Attendance is included in the intensive registration fee for delegates, and additional tickets can be purchased for accompanying persons and guests at a cost of $50. Please indicate your requirements, including dietary requirements, on the registration form.

25th Anniversary Dinner Thursday 16 November 2017The 25th Anniversary Dinner will be held on Thursday at Sails Restaurant, Noosa and is included in the intensive 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 $185. Please indicate your requirements, including dietary requirements, on the registration form.

FURTHER INFORMATIONWhat, when and how to


FURTHER INFORMATIONWhat, when and how to

AccommodationSofitel Noosa Pacific Resort Superior Noosa room $310 per night

The 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.

As this is a popular intensive, delegates are advised to book early to secure their preferred accommodation. All accommodation bookings need to be made through the Ozaccom website https://ep.ozaccom.com.au/public/NTI17/accommodation.aspx, or by following the link on the intensive website taxinstitute.com.au/noosa17.

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

ParkingCar parking is $25 per day for self-parking or $35 per day for valet parking at the Sofitel Noosa Pacific Resort.

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 25th 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. Cancellation of accommodation nights booked through Ozaccom will be managed by Ozaccom as per the Cancellation Policy outlined on their website.

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].

Become a memberThere 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 $320 on the member registration fee (valid to 30 June 2018).

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

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

EVENT REGISTRATION FORM

TAX INVOICE: Please note a tax invoice will be forwarded to you on receipt of your registration with your letter of confirmation. Please photocopy for additional delegates. All prices quoted include GST. ABN 45 008 392 372.

25th Noosa Tax Intensive | 16–17 November 2017 | 4171101/WD

Date of issue: July 2017

1 Registration

Full conference Please see page 9 for registration inclusions.

Early bird registration Received on or before 22 September 2017

Standard registration Received after

22 September 2017

Member $1,880 $1,970

New member* $2,200 $2,290

Non-member $2,245 $2,350

I understand that the registration fees do not include printed materials. Access to materials will be electronic.

Add printed materials ($100)

2 Delegate contact details

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.

Member no.:

EVENT REGISTRATION FORM

*SPECIAL NEW MEMBER 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 2018. 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

Dietary requirements:

Promotional code:

3 25th Anniversary Celebrations

The 25th Anniversary Celebrations is INCLUDED in the registration fee for delegates attending the full intensive.

Wednesday 15 November: Poolside, Sofitel Noosa Pacific Resort

Yes, I WILL be attending the 25th Anniversary Celebrations OR

No, I WILL NOT be attending the 25th Anniversary Celebrations

Additional tickets^

Yes, I require additional tickets for the 25th Anniversary Celebrations at $50 per person

No. x tickets at $50 each: $

^Please supply names of attendees and any dietary requirements as a separate attachment.

TO REGISTER

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 such 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 [email protected].

0175

QLD

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Online taxinstitute.com.au/noosa17 Mail GPO Box 1694 Sydney, NSW 2001

Email [email protected] Fax 02 8223 0077

4 25th Anniversary Dinner

^Please supply names of attendees and any dietary requirements as a separate attachment.

The 25th Anniversary Dinner is INCLUDED in the registration fee for delegates attending the full intensive.

Thursday 16 November: Sails Restaurant, Noosa

Yes, I WILL be attending the 25th Anniversary Dinner OR

No, I WILL NOT be attending the 25th Anniversary Dinner

Additional tickets^

Yes, I require additional tickets for the 25th Anniversary Dinner at $185 per person

No. x tickets at $185 each: $

5 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 the Ozaccom website https://ep.ozaccom.com.au/public/NTI17/accommodation.aspx , or by following the link on the event webpage taxinstitute.com.au/noosa17.

6 Payment summary

Registration fee $

Hard-copy materials ($100) $

Additional 25th Anniversary Celebrations ticket/s ($50/person) $

Additional 25th Anniversary Dinner ticket/s ($185/person) $

Total payable $

Please note: The Tax Institute cannot accept responsibility for delegates’ late flight arrivals.

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.

Cancellations

The 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.

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 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].

7 Payment method

Cheque payable to The Tax Institute (in Australian dollars)

Credit card $ Card type: AMEX Visa MasterCard Diners Expiry date: M M/ Y Y

Name on card:

Card no.: Cardholder’s signature:

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