MERCURE HOTEL BRISBANE85-87 NORTH QUAY, BRISBANE

ANNUAL ADVISER TRAINING DAYAND SMSF CONFERENCE23 AND 24 MARCH 2017

The rules with which SMSFs must comply are complex, technical and often counterintuitive. And the consequences of getting them wrong are severe. These two sessions will go back to basics with SMSFs and cover the important limitations, including:

• the regulatory regime for SMSFs• investment restrictions such as the in-house assets rules, buying from members and financial assistance

• what the sole purpose test really means• when benefits can be paid• when a fund can accept contributions• pension rules• borrowing, LRBAs and the alternatives• trustee/member rules• what happens when it goes wrong?

NOTE:Sessions 1 and 2 are designed for people with little or no prior knowedge, and for those wanting a refresher. They will not discuss the 2016 Budget changes.

The 2016 Budget saw highly anticipated changes announced to the superannuation rules. The legislation is now in place and has a 1 July 2017 start. In this session we will analyse the fundamental changes brought by the measures, the impact on how we use superannuation and SMSFs, and new solutions to retirement planning.

10:30 am MORNING TEA

12:30 am LUNCH & NETWORKING

1:15 pm REGISTRATION FOR SMSF UPDATE

1:30 pm WELCOME AND INTRODUCTION

3:00 pm AFTERNOON TEA

5:00 pm NETWORKING DRINKS AND CANAPÉS

ANNUAL SMSF CONFERENCETHURSDAY 23 MARCH

1:35 pm SESSION 3 SMSF UPDATE

Scott Hay-Bartlem, Partner Clinton Jackson, Partner

11:00 am SESSION 2 SMSF BACK TO BASICS - CONTINUED

‘Really good variety of topics that are all really relevant to our clients in public practice.’ Claire Waterhouse, Hoffman Kelly Chartered Accountants - Adviser Training Day 2016

‘Sessions very informative, useful and very practical.’ Peta Grenfell, Bentleys Chartered Accountants - Adviser Training Day 2016

9:05 am SESSION 1 SMSF BACK TO BASICS

Scott Hay-Bartlem, Partner Alexander Strange, Lawyer Jeremy Lee, Lawyer

9:00 am WELCOME AND INTRODUCTION

8:30 am REGISTRATION FOR SMSF BACK TO BASICS

3:30 pm SESSION 4 WORKSHOP - SMSF & ESTATE PLANNING AFTER

THE 2016 BUDGET

Scott Hay-Bartlem, Partner Clinton Jackson, Partner Hayley Mitchelle, Associate

One of the areas where we will feel the full force of the 2016 Budget changes is in estate planning. Many clients’ strategies must now be rethought. In this workshop we will consider:

• what are the new options?• are reversionary pensions the new black, or to be avoided at all costs?

• why control of the SMSF will be key.

8:30 am REGISTRATION FOR ADVISER TRAINING DAY

8:40 am WELCOME AND INTRODUCTION

When restructuring clients, it is important to consider whatrollovers may be available. But is a rollover always the best option, and is it a better strategy sometimes to trigger the tax?

We are often focused on the tax consequences of a restructure, but the commercial issues can be just as important, ifnot more so. This session will challenge us to think about non-taxaspects of restructuring clients that can be often overlooked andare vital in assisting clients.

10:15 am MORNING TEA

1:00 pm LUNCH & NETWORKING

3:15 pm AFTERNOON TEA

4.30pm NETWORKING DRINKS AND CANAPÉS

ADVISER TRAINING DAYFRIDAY 24 MARCH

8:45am SESSION 1 RESTRUCTURES: TO ROLLOVER OR NOT?

Linda Tapiolas, Partner

10:45am SESSION 3 FIXED TRUSTS - WHY & HOW?

Scott Hay-Bartlem, Partner

12:30 pm SESSION 5 TAX ISSUES WITH INTERNATIONAL TRUSTS

Fletch Heinemann, Partner

The various state revenue offices are actively auditing compliancewith payroll tax obligations, bolstered by some high profile successes. This session will discuss common mistakes advisersmake when assisting clients with payroll tax.

Employment law is a minefield for all businesses, and it is difficultto keep up. Recent changes expose advisers to liability for clients’conduct. Do you know when you might be caught?

9:45am SESSION 2 COMMERCIAL CONSIDERATIONS IN

RESTRUCTURES

Clinton Jackson, Partner

A number of tax outcomes depend on a trust being a ‘fixed trust’and the beneficiaries having a ‘fixed entitlement’. With therelease of PCG 2016/D16, the ATO is highlighting its interest inthis area. So when is it important to have a ‘fixed trust’ and whatshould we look for?

11:15am SESSION 4 HAVE YOU CONSIDERED THE ESTATE PLANNING CONSEQUENCES?

Hayley Mitchell, Associate

Have you considered the estate planning consequences ofcommon tax or structuring decisions? Many commonplace strategies have estate planning consequences and the best estate plan can be compromised by seemingly unrelated decisions made with good reason for a different purpose. So what are these and what should advisers be thinking of to ensure they are dealt with appropriately?

More and more clients are potentially recipients of funds frominternational trusts, even seemingly uncomplicated clients. The taxrules in this area can produce harsh and unexpected results, andthe ATO has signaled its interest. This session will cover whatadvisers need to know.

1:45 pm SESSION 6 PERILS OF PAYROLL TAX

Murray Shume, Associate Sarah Dewar, Associate

2:30 pm SESSION 7 LIABILITY OF ADVISERS FOR CLIENTS’ EMPLOYMENT ISSUES

Belinda Winter, Partner

3:30 pm SESSION 8 PANEL DISCUSSION

Returning for a second year, this session will provide you with anopportunity to put technical questions to a panel of our

experienced team. Please email your questions to us before the event at events@cgw.com.au, or ask them on the day.

Go ahead and ask!

VENUE AND LOCATION

The Mercure Hotel Brisbane is in the heart ofthe city with spectacular views of the riverand Southbank Parklands.The 4 star hotel features 194 rooms, arestaurant, bar and a short walk to Brisbane’sbusy Queen Street mall.

Secure parking is available at the Mercure.A discounted rate of $36 per vehicle per24 hours can be obtained at Mercurereception priot to exit.

For further information on accommodationoptions, visit www.mercurebrisbane.com. au

MEET THE SPEAKERS

Mercure Hotel

Murray ShumeAssociateTax, tax disputes

Sarah DewarAssociate Revenue, tax and tax disputes

Scott Hay-BartlemPartner Revenue, tax, superannuation and estates

Clinton JacksonPartner Tax, superannuation and commercial

Belinda WinterPartnerWorkplace relations and safety

Alexander StrangeLawyerRevenue, tax and superannuation

Hayley MitchellAssociateEstate planning, administration and disputes

Jeremy LeeLawyerEstate planning, administration and disputes

Fletch HeinemannPartnerRevenue, tax and tax disputes

Linda TapiolasPartner Revenue, tax and commercial