9 CPD hours

2018 South Australian Tax Intensive

18–19 October 2018 | Adelaide Oval, Adelaide

South Australia’s premier event for tax professionals I invite you to join South Australia’s pre-eminent tax advisors and emerging leaders at this year’s Tax Intensive to be held at the iconic Adelaide Oval on October 18 and 19.

The Tax Intensive remains one of SA’s best renowned tax technical events with small, highly interactive discussion groups working through practical case studies relevant to SME clients.

This unique training opportunity for SA tax advisers consists of three in-depth presentations by nationally recognised subject matter experts. Following their overview of the relevant legislation and issue, the presenters will guide attendees through an interactive case-study led workshop. This hands on approach will equip participants with the practical knowledge they need to provide immediate value to their firm and clients.

This is the 3rd year that the SA Tax Intensive has been held in the CBD, providing a central, relevant and flexible Tax Intensive experience for delegates.

Central

Being held at Adelaide Oval allows attendees better access to the Intensive.

Relevant and Technical

The 1.5 day program consisting of three seminars in case study format will provide attendees with the in depth technical knowledge and skills to advise their SME clients on the issues they face on a daily basis.

Flexible

Attendees can choose a number of registration options including full event registrations, single session registrations or purchasing an employer ticket to share among their firm.

There’ll be plenty of opportunity for networking too over the evening cocktail function, lunch and other break periods in the surrounds of the iconic Adelaide Oval.

Most importantly, I sincerely thank the organising Committee and presenters for committing their time and expertise to deliver what promises to be an excellent program.

I look forward to seeing you at The Oval in October.

Early bird offer Register on or before Friday 14 September 2018 to save!

Thank you

The Tax Institute gratefully acknowledges the generous assistance of members of the 2018 SA Tax Intensive Organising Committee:

Leo Efthivoulou, CTA, ENA Law

Nicole Peterson, CTA, PKF Adelaide

Sonia Mascolo, CTA, KPMG

Andrew Nicola, CTA, William Buck

Proudly supported by:

Welcome

Leo Efthivoulou, CTA Chair, 2018 South Australian Tax Intensive Organising Committee

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Technical program

Day 1 – Thursday, 18 October 2018Time Session Presenter

3.00pm–3.30pm Registration

3.30pm Welcome by Chair Leo Efthivoulou, CTA

3.30pm–6.30pm Session 1: Company Tax Rates – not as simple as it once wasFrom the 2017 tax year the tax landscape for corporate entities has changed, and has created more complexity for Practitioners than we have had to deal with in recent times. What was once a simple question – ‘what is the company tax rate?’ is now not so straight forward.

In this session we will focus on various anomalies and intricacies of the system, including:

— Concept of Base Rate Entity (BRE) v Corporate tax entity — Am I carrying on a business? With the release of TR 2017/D2 the previous notion of what is was to carry on a business for tax purposes has changed and how this concept interacts with the BRE concept.

— Proposed BRE passive income amendments in ‘Treasury Laws Amendment (Enterprise Tax Plan Base Rate Entities) Bill 2018’ and the impact on the 2018 and future years

— Review what is Aggregated turnover — How the BRE passive income amendments might interact with the aggregated turnover for a company

— What will the impact be on imputation credits to shareholders — How to deal with Trust shareholders with income from both BRE and Corporate Tax entities

Workshop Leader:

Paul Ainslie, CTAGrant Thornton

Workshop Facilitators:

Tom Paltridge, CTAGrant Thornton

Yan WongGrant Thornton

George SinanisGrant Thornton

6.30pm–8.00pm Cocktail Party proudly sponsored by Macks Advisory

The Tax intensive is a must for South Australian Tax professionals, the sessions are always thought provoking and relevant. The discussions and opportunity to catch up with others in the industry is really worthwhile.’’Malcolm Wight, CTA, William Buck

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Day 2 – Friday, 19 October 2018Time Session Presenter

9.00am–12.00pm Session 2: The Good, the Bad and the Ugly – SBC & Rollover IssuesIntegrity measures were announced in the 2017 Budget regarding the CGT Small Business Concessions. The amendments which have been released go well beyond what was expected based on the Budget announcements.

Any sale or restructure involving shares or units must now take these new provisions into account, as well as all of the other quirks and oddities in the SBC and CGT Rollover provisions. The session will consider:

— The recent changes to the SBCs regarding the disposal of shares and units; — The section 328-G small business restructure rollover and where it may now play a greater role;

— The potential application of Part IVA to a restructure and the relevance of using or not using the SBCs or other CGT Rollovers; and

— South Australian stamp duty changes which took effect on 1 July 2018.

Workshop Leader:

Paul Tanti, CTAThomson Geer Lawyers

Workshop Facilitators:

Angus KurtzeThomson Geer Lawyers

Fiona StapletonThomson Geer Lawyers

Ken Schurgott, CTA (Life) Schurgott & Co Lawyers

12.00pm–1.00pm Lunch

1.00pm–4.00pm Session 3: Practical International Tax Issues for SME and Individual ClientsClients and their families are increasingly working and investing overseas, and carrying on business with foreign partners. At the same time, a number of individuals are moving from overseas to live, work, invest and in some cases retire in Australia. If you haven’t seen these issues in practice already, watch out because you soon will! This Workshop will look at a number of practical tax issues that are commonly arising for clients; and will focus, by way of case studies, on three main areas:

ResidenceWhat’s the position if you have clients that live and work overseas for extended periods—do they still have to continue paying Australian tax? Does it matter that they are working in the Middle East, rather than in London? Does it matter if they come back to Australia while they are working offshore?

Looking at the converse case, if inbound clients have Australian Visas, does that automatically make them Australian tax residents? Where do the FIRB requirements fit into all of this? What are the problems facing Australians who become non-resident?

Australians Investing OffshoreWhat are the tax implications of clients having investments overseas; e.g. shares, real property, businesses and retirement benefits? What are the Australia consequences of receiving (or not receiving) distributions from offshore?

Should clients invest overseas using companies, trusts or partnerships? What about foreign superannuation and foreign investment funds? What are the implications of the ATO’s recent Determinations?

How should offshore investments and operations be financed—does it matter for Australian tax purposes?

Foreigners Investing in AustraliaWhat are the Australian tax consequences for foreign clients, who don’t have an office in Australia, and who invest and operate in Australia (especially through distributors)? Do they have to worry about Australian income tax and GST?

What are the implications of new Federal, State & Territory taxes and charges on purchases and ownership of Australian real property by foreign persons?

What are BEPS, the MAAL, DPT and CbC reporting? Do lawyers and accountants really need to know about them; or is that just a problem for Google and Amazon?

Workshop Leader:

Michael Butler, CTAFinlaysons

Workshop Facilitators:

Jessica Pengelly, CTAFinlaysons

Mathew Brittingham, CTAFinlaysons

Thomas HendrickFinlaysons

4.00pm Tax Intensive close

Technical program continued

Mathew Brittingham, CTA, is a Partner at Finlayson’s Tax and Revenue team and heads up the Family Business and Private Wealth Practice. He advises a range of local, national and international clients on state and federal taxes. His broad expertise includes corporate restructures, finance transactions, international tax, fuel tax, stamp duty, payroll tax disputes, wine equalisation tax (WET) and GST. Mathew was listed in Doyle’s Leading Tax Lawyers 2017 – as one of South Australia’s Leading Tax Lawyers.

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. Michael was listed in Best Lawyers of Australia 2019 for his Tax & Superannuation Law & Wealth Management / Succession Planning Practice and in Doyles 2017 Guide as a Pre-eminent SA Tax Lawyer, with Finlaysons listed as a First Tier SA Tax Law Firm.

Thomas Hendrick is an Associate in the Tax & Revenue Group at Finlaysons. He advises clients on issues relating to federal, state and international taxes. Tom has a practical understanding of the tax and superannuation systems and also worked as a Tax Technical Advisor at the Australian Tax Office for over 2 years.

Angus Kurtze is a Senior Associate in the Thomson Geer Lawyers tax team. He acts for a range of clients in relation to their obligations under both Federal and State taxation systems. He also advises clients on the commercial and taxation aspects of business sales and restructures.

Tom Paltridge, CTA, has over eight years of experience with Grant Thornton as a specialist tax adviser with a strong focus on corporate and international tax issues for listed and large private companies. Tom specialises in providing complex tax advice in areas such as tax consolidations, mergers & acquisitions, due diligence, international expansion, corporate structuring and planning, and tax loss utilisation. Tom partners with a wide range of clients to provide tax-effective solutions for his clients and applies a practical approach to ensure their commercial objectives are achieved.

Paul Ainslie, CTA, is a Director in Grant Thornton’s Private Advisory division, servicing both private business and high net wealth clients. He advises a clients across the Agribusiness, Food & Beverage, Real Estate & Construction and Professional Services on a range of matters including effective structuring, cash flow analysis, indirect tax (including GST and Wine Equalisation Tax) and Income Tax.

Jessica Pengelly, CTA, is a chartered tax adviser and an Associate in Finlaysons’ Tax & Revenue Group in Adelaide and holds a Bachelor of Laws and Bachelor of Commerce (Accounting) and practised as an accountant prior to joining Finlaysons. Jessica advises agribusinesses on a variety of tax and legal issues, including structuring, cross border transactions, and the application of international agreements.

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.

George Sinanis has over 6 years’ experience, assisting clients with their tax compliance obligations and the provision of general advice relating to tax issues associated with transactions. He has experience in Tax Compliance and Advisory, Taxation Due Diligence and remuneration Structuring and FBT.

Fiona Stapleton is a Lawyer in the Thomson Geer Lawyers tax team and has experience providing taxation advice to a wide variety of clients including private and listed companies, high net worth individuals and private equity funds. She also advises on corporate and commercial issues and transactions

Paul Tanti, CTA, is a Partner in the Thomson Geer Lawyers tax team and has a wide range of experience in providing taxation and commercial advice to a variety of clients. Paul also advises a number of legal and accounting firms on all areas of federal and state taxation law and related commercial matters.

Yan Wong is a Partner of Grant Thornton Australia and director of Grant Thornton Tax Lawyers Pty Ltd with over 20 years’ tax experience practising in Adelaide, Melbourne and Sydney. Yan specialises in advising multinational groups in the Food and Beverage sector particularly in respect of tax compliance, ATO risk reviews/audits, private ruling applications, legally privileged tax advice and documenting reasonably arguable positions. He works closely with other Professional Services (accounting, legal, financial advisory) firms to provide specialist tax technical advice as part of an overall comprehensive and commercially driven solution to client transactions.

Presenter profiles

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Discounts

Early bird registrationAll registrations received and paid for in full by Friday 14 September 2018 will be entitled to the early bird rate.

Group discountsPurchase four full registrations and receive the fifth free. All attendees must be from the same firm and all must register at the same time. This offer is only valid for registrations received before the close of the early bird offer and cannot be redeemed in conjunction with any other offer, promotional code or discount.

Mates RatesIntroduce a mate or colleague to the 2018 SA Tax Intensive and save $250 on your own registration. Both registrations must be received together, and one registration must be a first-time attendee. This offer cannot be redeemed in conjunction with any other offer, promotional code or discount.

Employer ticketThis registration option allows one full registration to be shared between multiple attendees (max 3) from the same firm. Attendance at any session of your choice includes soft copy materials, Friday lunch for all attendees and session refreshments. Cocktail Party tickets will need to be purchased separately.

Confirmation of registration

A confirmation will be sent via email. Please note you will receive two separate emails in the form of a confirmation email and tax invoice.

CPD accreditation

3 hours Continuing Professional Development Accreditation (CPD) per workshop session.

Delegate list

A delegate list will be included in The Tax Institute CPD app to assist with networking. Please indicate on the registration form if you do not want your details included on the list.

Dress code

Smart casual attire is suitable for the duration of the conference program, including the cocktail party.

Wi-Fi

Internet access will be available for conference delegates using a dedicated access code, provided to delegates on registration.

Event information

Online access to presentations and technical papers

Session refreshments

Cocktail Party** – Thursday

Conference lunch – Friday

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

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Flexible single day registration This registration option entitles one delegate to attend the selected full day technical sessions.

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Applicable to selected day only

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Applicable to selected day only

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Applicable to selected day only

Individual session registration This registration option entitles one delegate to attend one technical session.

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Applicable to selected day only

Employer ticketThis registration option allows one full registration to be shared between multiple attendees (max 3) from the same firm

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Applicable to selected day only

**Additional tickets to the cocktail party can be purchased on the registration form.

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Registration options and inclusions

Register online at taxinstitute.com.au/sataxint

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For further information regarding this event, please contact the SA Events Team on 08 8463 9444 or email sa@taxinstitute.com.au.

For registration enquiries, please contact eventregistrations@taxinstitute.com.au

Pre-event preparation

The SA Tax Intensive is an interactive event. The value of the workshop component is maximised for delegates when preparation for and participation in the workshop case studies is undertaken. Workshop materials and suggested reading are circulated to delegates via The Tax Institute CPD App one week prior.

Paperless materials

To assist in reducing the environmental impact, the standard registration option will only provide electronic access to materials. For an additional fee of $100, delegates may choose to receive a USB containing full event materials at registration. Please refer to the registration form.

The Tax Institute CPD app

The Tax Institute CPD app will be accessible for delegates to download available technical materials in the days prior to the event commencement. 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.

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 2018 South Australian 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.

Photos by Che Chorley and John Montesi.

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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 discounts.

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.

Adelaide Oval Stadium Tour

Adelaide Oval Tours take visitors behind the scenes to discover hidden secrets and relive celebrated moments in the sporting, musical and civic history of this world-famous sporting arena. Visit a number of areas that are usually inaccessible and learn about the heritage and significance of Adelaide Oval while being entertained with stories of legends and characters who have contributed to the Oval’s rich history.

A tour includes admission to the famed Bradman Museum which tells the story of Australia’s greatest ever cricketer and provides an insight into life in Australia from the 1920s to the 1970s.

Date: 18 October 2018Time: 10.30am or 11.30amPrice: $19 per person (please refer to registration form to book tickets)

Commonwealth Bank Roof Climb

Commonwealth Bank RoofClimb will literally take you to new heights at the iconic Adelaide Oval – in the heart of the city!

This exhilarating adventure will have you travelling along the impressive curved roofline of the Western Stand before navigating across a link bridge to the Riverbank Stand. Your group will then be led to an open viewing deck overlooking the goal square, where you will have the opportunity to test your nerve with a lean out point, 50 metres above the ground!

Date: 18–19 October 2018Time: 5.00pm (be at Climb Centre

at 4.45pm)Price: $95 per person (please refer to registration form to book tickets)

The Bradman Collection

The Bradman Collection on loan by the State Library of South Australia, is on display at the newly developed Adelaide Oval in a state of the art, purpose built museum, located in the Riverbank Stand (access through the South Gate off War Memorial Drive). The Bradman Collection is a world class exhibition dedicated to an Australian legend and international hero who made Adelaide his home. Watch footage of Bradman in the theatrette, test your own skills with the interactive museum, and browse through personal items including cricket bats, balls, trophies, items of clothing and more

This free activity is open from 9.00am–4.00pm and available to attend at your leisure.

Optional social activities

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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.

2018 South Australian Tax Intensive Registration form

2018 South Australian Tax Intensive 5181018 | WD

1 Registration

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.: If your member details are up-to-date, you can skip this section.

*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

Promotional code:

A Full conference registration Member New member* Non-member Mates rates†

Early bird registration Received on or before 14 September 2018 $1,050 $1,370 $1,500 $800

Standard registration Received after 14 September 2018 $1,170 $1,490 $1,620 $900

†Mates Rates Promotion: I am bringing a new attendee – save $250 from registration fee(see page 6 for further information)

Name of new attendee:

Dietary requirements:

B Flexible single day registration options Member Non-member

Session 1 – Thursday only (includes Cocktail Party) $650 $800

Session 2 and Session 3 – Friday only** $950 $1,100

C Individual session registration Member Non-member

1 Session only** Session no.: $550 $700

D Employer ticket** (includes registration for up to 3 delegates, one session each, see page 6 for details)

Early bird registration Received on or before 14 September 2018 $1,350

Standard registration Received after 14 September 2018 $1,500

Name of attendee: Please select session:^Friday lunch attendance

1 2^ 3^ Yes

1 2^ 3^ Yes

1 2^ 3^ Yes

I understand that the registration fees do not include printed materials. Access to materials will be electronic through The Tax Institute CPD app.

Add Event Materials on USB ($100)

**This registration does not include attendance at cocktail party. Tickets to the cocktail party can be purchased separately at a cost of $100 per person, please see section 3 of this form.

TO REGISTER

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 membership@taxinstitute.com.au.

Collection notice

Online taxinstitute.com.au/sataxint

Mail GPO Box 1694 Sydney, NSW 2001

Email eventregistrations@taxinstitute.com.au

Fax 02 8223 0077

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3 Conference Cocktail Party

The conference cocktail party is INCLUDED in the registration fee for delegates attending the full conference.

Yes, I WILL be attending the cocktail party OR No, I WILL NOT be attending the cocktail party

Additional tickets^

Yes, I require additional tickets for the welcome drinks reception at $100 per person

No. x tickets at $100 each: $ ^Please supply names of attendees and any dietary requirements as a separate attachment.

5 Payment summary

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.

Registration fee $

Event Materials on USB ($100) $

Additional Conference Cocktail Party ($100) $

Optional: Adelaide Oval Stadium Tour ($19) $

Optional: Commonwealth Bank Roof Climb ($95) $

Total payable $

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

6 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:

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

4 Optional social activities

Option 1: Adelaide Oval Stadium Tour

Yes, I require ticket/s^ No. x tickets at $19 each: $

Option 2: Commonwealth Bank Roof Climb

Yes, I require ticket/s^ No. x tickets at $85 each: $

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For information, please contact SA team at sa@taxinstitute.com.au

Level 10, 175 Pitt Street Sydney, NSW 2000

ABN 45 008 392 372

Tel 02 8223 0000 Fax 02 8223 0077