2018 National GST Intensive 13–14 September 2018 | Intercontinental Sydney

12.25 CPD hours Welcome

The Tax Institute’s National GST Intensive – Australia’s pre-eminent conference for GST practitioners and corporate advisory specialists returns to Sydney in 2018. It is with great anticipation that we welcome Roderick Cordara QC/SC as the keynote speaker for this year’s event. Roderick is an international grandmaster of indirect tax, with an extremely busy tax commercial practice pursued in the UK, across Europe and also in Australia. He is an accomplished and elegant public speaker with the ability to disarm almost any resistance with his simple and clear propositions. In Europe, he appears on VAT and related matters in all courts, including the Supreme Court (previously the House of Lords) and before the European Court of Justice. In Australia, Roderick has practiced in the middle of GST right from the very beginning. There is hardly any zone of the GST law that he has not advised extensively on. The ensuing program will be delivered over two days by some of Australia’s leading GST experts from the tax profession, industry and government. Delegates will hear updates on the latest GST rulings and cases, including cases on GST commercial, contractual disputes and feature all topical GST issues that are likely to impact practitioners in the coming year. On the 20th Anniversary of GST, the program will also feature an in-depth look at its evolving regulation, administration and performance plus how the GST law still calls for a commitment to principles-based drafting. In depth panel sessions on the Thursday afternoon will provide attendees the opportunity to explore specific applications and interpretations of the GST via worked case studies to allow a practical understanding of potential outcomes. Another feature will be Deputy Commissioner Tim Dyce who will address the conference on day two about the challenges and opportunities for the ATO’s GST administration and current areas of debate with practitioners. The Organising Committee and I are excited about the extremely high calibre of speakers so I encourage you to join us and bring your knowledge on key GST issues up to date, discover the latest thinking and take advantage of this great opportunity to network with colleagues and fellow GST experts. I look forward to seeing you at the conference.

Scott McGill, CTA Chair, Conference Organising Committee

Thank you The Tax Institute gratefully acknowledges the generous assistance of members of the National GST Intensive Organising Committee: Scott McGill, CTA, Pitcher Partners Brad Miller, CTA, EY (Chair, GST Intensive Organising Committee) Heydon Miller, CTA, Orange Chambers Gordon Brysland, Australian Taxation Office Michael Patane, CTA, EY Anne Collins, Glencore Barbara Phair, CTA, Ashurst Melissa Harrison, Australian Taxation Office Steven Ren, CTA, KPMG John Oesterheld, ATI, Staloest Rebecca Smith, Australian Taxation Office Amelia O’Rourke, Deloitte Matthew Strauch, CTA, PwC

2 THE TAX INSTITUTE 2018 National GST Intensive Technical program

Day 1 – Thursday, 13 September 2018

Time Session Presenter

8.30am–9.30am Registration

9.30am–10.30am Session 1: Keynote Address – Australian GST in a world setting Roderick Cordara, QC/SC —— Australian GST’s place in the fast-expanding global GST scene Essex Court Chambers —— Zones of controversy: cross-border, reverse-charging and beyond (UK) —— What the UK can learn from Australia as it brexits to VAT-independence.

10.30am–11.00am Morning tea

11.00am–12.00pm Session 2: Speed Update – Indirect Taxes Amy James-Velagic, FTI This session will provide the latest update on cases, legislation and rulings on indirect Australian Taxation Office taxes. Hear commentary, insight and debate on recent developments from here and Rhys Penning, CTA overseas from leading ATO and legal experts. EY

12.00pm–1.00pm Session 3: GST at settlement Kate Roff —— Policy background & the measure Australian Taxation Office —— Overview of the law Andrew Compton, CTA —— Implementation & the lived experience Frasers Property Australia —— Practical consequences of the integrity measures – both foreseen and unforeseen —— What has happened since 1 July 2018?

1.00pm–2.00pm Lunch

2.00pm–3.00pm Session 4: 20 years after ANTS – is there a hole in the bucket? Michael Evans, CTA What were the expected GST revenues 20 years ago? What is the reality, 20 years Taxsifu later? Is there a hole in the bucket or is the bucket smaller than we anticipated? Do we need a new and better bucket? Over recent years we have seen a number of ad hoc but important expansions to the GST base and the collection mechanisms: —— Imported goods and services —— Reverse charge and second-hand goods limitations on valuable metals —— Withholding tax to address phoenix activities in property; and —— Expansion of reporting mechanisms. Are these measures designed to address a loss of revenue through fraud and evasion or is it an expansion of the base? Are the Uber decision and change to crypto currencies evidence that the VAT model is challenged by disruptive economy? Is all of this new to us or have we been here before? What can we learn from our experience over the last 20 years?

3.00pm–4.00pm Session 5A: Property Issues Coast to Coast Karen Dill-Macky —— Which State has the best GST withholding clause? EY —— The most “unimproved land” disputes? Andrew Howe, CTA —— The most complicated retirement living arrangements? Greenwood & Herbert —— The most controversial or curious GST property cases? Smith This session will be the ‘State of Origin’ decider examining the most complicated GST & property issues in the country.

Session 5B: Sharing Economy Matthew Cridland, CTA This session will discuss the tax systems ability to keep up with this fast moving K&L Gates industry and how traditional tests within GST and employment law apply to Karl Wood participants in the digital economy. Topics include: —— When a participant in the sharing economy will be carrying on an enterprise, that is not a traditional business. How does this compare to carrying on a business for income tax purposes? —— If a participant of an electronic platform or facilitation service is an employee or an independent contractor.

THE TAX INSTITUTE 2018 National GST Intensive 3 Technical program continued

Day 1 – Thursday, 13 September 2018

Time Session Presenter

3.00pm–4.00pm Session 5C: Current GST Issues in Financial Services – Areas of ATO focus Rod Dunn Following the release by the ATO of their GST strategy in relation to Financial Services KPMG and Insurance (FSI), this session will focus on the current FSI priority issues under Scott Buckingham focus by the ATO, and on the interpretation and application of the GST Law in the Macquarie Group financial services sector. Services Pty Ltd The session will consider two key issues, being: Peter Joseph —— Interpretation of s11-15(2)(a) of the GST Act and application to acquisitions that Australian Taxation Office ‘solely relate’ to input taxed supplies —— Determination of ‘extent of creditable purpose’ and practical implementation of apportionment methodologies. The above topics will be explored by reference to case studies, and the presentation of alternative GST interpretations of the provisions and their practical outcomes.

4.00pm–4.30pm Afternoon tea

4.30pm–5.30pm Session 6A: Property Issues Coast to Coast Karen Dill-Macky —— Which State has the best GST withholding clause? EY —— The most “unimproved land” disputes? Andrew Howe, CTA —— The most complicated retirement living arrangements? Greenwood & Herbert —— The most controversial or curious GST property cases? Smith This session will be the ‘State of Origin’ decider examining the most complicated GST & property issues in the country.

Session 6B: Sharing Economy Matthew Cridland, CTA This session will discuss the tax systems ability to keep up with this fast moving K&L Gates industry and how traditional tests within GST and employment law apply to Karl Wood participants in the digital economy. Topics include: —— When a participant in the sharing economy will be carrying on an enterprise, that is not a traditional business. How does this compare to carrying on a business for income tax purposes? —— If a participant of an electronic platform or facilitation service is an employee or an independent contractor.

Session 6C: Current GST Issues in Financial Services – Areas of ATO focus Rod Dunn Following the release by the ATO of their GST strategy in relation to Financial Services KPMG and Insurance (FSI), this session will focus on the current FSI priority issues under Scott Buckingham focus by the ATO, and on the interpretation and application of the GST Law in the Macquarie Group financial services sector. Services Pty Ltd The session will consider two key issues, being: Peter Joseph —— Interpretation of s11-15(2)(a) of the GST Act and application to acquisitions that Australian Taxation Office ‘solely relate’ to input taxed supplies —— Determination of ‘extent of creditable purpose’ and practical implementation of apportionment methodologies. The above topics will be explored by reference to case studies, and the presentation of alternative GST interpretations of the provisions and their practical outcomes.

5.30pm–6.00pm Free time

6.00pm–8.00pm Cocktail party Observations on 20 Years of the GST – Bruce Quigley, CTA, The Tax Institute

4 THE TAX INSTITUTE 2018 National GST Intensive Day 2 – Friday, 14 September 2018

Time Session Presenter

8.30am–9.30am Session 7: Being a part of the Global Economy and the issues within Josephine Drum —— Practical impacts for foreign businesses in complying with recent GST changes Australian Taxation Office such as the inbound intangibles and low value goods measures Suzanne Kneen, CTA —— The role of marketplaces / Electronic Distribution Platforms PwC —— The changing supply chain environment arising from GST and broader tax changes —— The impact of tax on the customer experience (including reverse charge).

9.30am–10.30am Session 8: 20 years on, why the GST law still supports a commitment to Jeremy Geale, CTA principles-based drafting Australian Taxation Office This session will dig into how the structure, style, philosophy and evolution of the GST law over the last 20 years calls for a deeper commitment to principles-based drafting. It will cover: —— The road to principles-based drafting in Australia —— GST law design and the reception of principles-based drafting —— The track-record of principles-based drafting in GST litigation cases —— When prescriptive approaches are taken to fix GST problem areas —— The future of principles-based drafting in light of purposive interpretation.

10.30am–11.00am Morning tea

11.00am–12.00pm Session 9: ATO Deputy Commissioner Tim Dyce Hear from Tim Dyce, ATO Deputy Commissioner of Indirect Tax on the most topical Australian Taxation Office matters for tax practitioners and the ATO.

12.00pm–1.00pm Session 10: Administrative Law Christopher Sievers Chris will provide insights and lead us through the interpretation of GST law based on his Victorian Bar experience in numerous disputes in federal and state jurisdictions, including: —— Refunds and s 8AAZLGA of the TAA —— Claiming credits/amending assessments – limitation periods —— Disputes with the Commissioner —— Contractual disputes not involving the Commissioner —— Commissioner’s powers to administer the GST.

1.00pm–2.00pm Lunch

2.00pm–3.00pm Session 11: New trends in capital raising Melissa Harrison This session will discuss the GST issues when raising capital using crowdfunding Australian Taxation Office platforms. Including a discussion of: —— What is cryptocurrency and when will initial coin offerings and new technologies meet this definition —— Trends in overseas jurisdiction in regulating cryptocurrency and crowdfunding platforms —— The tax challenges and ability for the tax system to keep up with emerging technologies.

3.00pm–3.30pm Afternoon tea

3.30pm–4.45pm Session 12: Have you been paying attention? Heydon Miller, CTA In what’s intended to be a somewhat light hearted conclusion to the conference, this will Orange Chambers be an interactive session involving panel members and attendees asking and responding to the tough questions relevant to the most topical presentations delivered during the GST Intensive.

4.50pm–5.20pm Conference close drinks

THE TAX INSTITUTE 2018 National GST Intensive 5 Presenter profiles

won). Roderick has also been involved Taxation Office (ATO) before joining An overview in a range of other important GST KPMG in September 2016. During of our experts cases, including Luxottica, Travelex, his ATO career, Rod was a foundation Qantas and AP Group. He is co- member of the GST Team responsible Scott Buckingham is an Associate author (with Pier Parisi) of the textbook for issuing a number of foundation GST Director specialising in indirect taxes at Australian GST Cases- Decisions and Public Rulings dealing with the GST Macquarie Group. Scott has worked Commentary (2012). There is hardly any treatment of financial services (which at Macquarie Group for the past 11 zone of the GST law that he has not remain to this day essential guidance years and has over 15 years of indirect advised extensively on. that the taxpayer industry both relies tax experience both within Australia upon and benefits from). Rod also led Matthew Cridland, CTA is a Partner and internationally. Scott’s experience a team charged with the responsibility in the Tax team of K&L Gates based in includes all aspects of end-to-end of identifying and mitigating risks to the Sydney. Matthew focuses exclusively on indirect tax management, including GST system and towards the end of his indirect taxes including GST and state transaction advisory, operations ATO career worked as a senior adviser taxes, as well as customs and excise. and compliance and controversy in the Tax Counsel Network. Since He provides advice to clients across a in a number of jurisdictions. Scott joining KPMG, Rod has advised clients wide range of industry sectors in relation commenced his career in professional on a number of GST issues specialising to transactions, audits and litigation services and is a Chartered Accountant. in the financial services and cross- matters. Matthew is a member of both border areas. Andrew Compton, CTA is the Senior the GST committee and State Taxes Indirect Tax Manager at Frasers Property committees of the Property Council Tim Dyce has national responsibility Australia, one of Australia’s leading of Australia. He is also a member of for the ATO’s administration of the diversified property groups. Andrew has the Retirement Living Council’s tax goods and services tax and the been at Frasers Property for the past committee and a Chartered Tax Adviser. relationship with the states and seven years having previously worked Karen Dill-Macky is a Partner within territories in accordance with the in GST at a Big 4 accounting firm and EY’s Western Region’s Tax Practice, obligations under the Intergovernmental specialised tax law firm. Andrew is a driving the focus on indirect taxes. Agreement between the Commonwealth member of the Tax Institute GST Sub- Known for her commercial approach, Government and the state and territory Committee and Property Council of Karen advises companies on the governments. Australia GST Committee. adoption of strategies to effectively As the Deputy Commissioner Indirect Roderick Cordara QC/SC is an manage the GST implications of large Tax, Tim has management responsibility international grandmaster of indirect tax, transactions. A Chartered Accountant for approximately 1,300 ATO staff who with an extremely busy tax commercial with more than 25 years’ experience, deal directly with GST, excise, luxury practice pursued in the UK, across Karen is a member of the WA Divisional car tax, wine equalisation tax and a Europe and also in Australia. He is Council for the WA Property Council and range of other taxes across areas of Chair of the Diversity Committee. She an accomplished and elegant public client advice, technical advice and is also a member of the GST National speaker with the ability to disarm almost compliance programs for all segments working group for the Property Council. any resistance with his simple and clear of the business sector. Tim is also propositions. Josephine Drum is a senior tax the Client Experience Owner for both specialist with the Australian Taxation not-for- profit entities and excise entities In Europe, he appears on VAT and Office (ATO). Since 2000 Josephine in their capacity as taxpayers and the related matters in all courts, including has predominantly specialised in GST government bodies in their capacity the Supreme Court (previously the cross-border matters. Josephine was as taxpayers. House of Lords) and before the appointed as a Vice Chair of the OECD’s European Court of Justice. Roderick has Michael Evans, CTA, is a Senior Fellow Working Party 9 (WP9) on Consumption been involved in countless important of University of Melbourne where he taxes in November 2014 and has been appeals and has had considerable conducts a GST principles subject in the involved in developing internationally influence in development of the law. University’s Masters level tax courses. agreed principles and collection One notable success before the House Michael is a member of the design and mechanisms. Josephine was the ATO of Lords in 2001 was Card Protection examinations panel of the Taxation law lead for the recent GST cross- Plan. In Australia, Roderick has Institute’s CTA3 panel as well as being border new law measures implemented practiced in the middle of GST right the General Editor of the Australian GST or announced since 2016. from the very beginning. He appeared journal. Since retiring in 2010 after 25 for the Commissioner in the seminal HP Rod Dunn had thirty years of years with KPMG and 17 years with the Mercantile litigation in 2005 (which he experience working in the Australian ATO, in addition to assisting a variety

6 THE TAX INSTITUTE 2018 National GST Intensive of private clients, Michael has provided The Tax Institute’s GST Subcommittee Heydon Miller, CTA is a Barrister at advice on the design and legislation of (and currently its co-chair), a member of the New South Wales Bar specialising indirect taxation systems, for: the ATO’s GST Stewardship Group and in GST from Orange Chambers in actively involved in GST working groups Orange, NSW. He has appeared in the ——Australian and State Treasuries, at the Property Council of Australia and AAT and the Federal Court of Australia ——various not for profit and industry the Retirement Living Council. in relation to federal direct and indirect groups, taxation matters, mainly for taxpayers. Amy James-Velagic, FTI joined ——professional practices in Australia, He advises extensively on federal taxes the ATO in 2010 in Public Groups & Malaysia and the Middle East, and and particularly GST. Heydon regularly International (PG&I) (formerly known the Ministries of Finance in Myanmar speaks on GST. as Large Business & International) with and Qatar a focus on the energy and resources Rhys Penning, CTA is a Partner in EY’s Jeremy Geale, CTA is the ATO’s Deputy industry and a broad range of corporate Indirect Tax practice, specialising in GST Chief Tax Counsel. Jeremy, together and international tax matters. Amy’s with a sector focus on infrastructure and with the Chief Tax Counsel and other areas of expertise included tax technical real estate projects and transactions. He deputies, leads the ATO Tax Counsel issues such as tax effect accounting, has extensive experience in financing Network, which provides technical and exploration, transfer pricing and cross- structures with a view to maximising strategic tax advice to other areas of border financing matters. In 2015, GST recoveries/minimising GST leakage the ATO and the community. Jeremy Amy joined Indirect Tax and has had for transaction parties. Coming from a joined the ATO in January 2016. He responsibility for leading matters such as legal background, Rhys marries deep was previously a partner with a large ITC estimators, international cross-border technical knowledge and experience legal and accounting firm. Jeremy also transactions and the new measures with a practical approach to identifying worked for a number of years as a relevant to business-to-consumer and and reporting GST obligations and Barrister specialising in all areas of tax. low-value imported goods. entitlements in a commercial context. He has a unique blend of experience Peter Joseph is the Technical Director Bruce Quigley, CTA, has been Senior having worked in a variety of roles for Financial Supplies and GST in the Adviser with The Tax Institute since April across the private sector, professional ATO. Peter is a UK Chartered Tax 2015. He assists in the preparation services and public sector. Advisor with over thirty years’ indirect of submissions to the government, Melissa Harrison joined the ATO taxes experience in the Banking and Treasury, Board of Tax, Tax Practitioners in 2003. Melissa is part of the Tax Financial Services sector. Peter has Board and the Australian Taxation Counsel Network, where she plays a worked as the in-house VAT advisor Office (ATO) in relation to various tax key role in advising on the ATO’s most for a UK Investment Bank, a VAT and and superannuation issues. Bruce significant and complex tax matters. GST advisor in the Big 4 accounting has over 45 years’ experience in tax Melissa has a particular interest in GST firms, both here in Australia and the UK, administration, culminating in seven and indirect taxes, providing high-level and as a Technical Director in the ATO. years serving as Second Commissioner policy and interpretative advice on Peter has recently returned to Australia of Taxation, the second most senior issues including wine equalisation tax, from the UK and re-joined the ATO in position in the ATO. He has extensive excise products and financial supplies. February 2017, allowing him to apply experience in providing senior leadership Melissa has also advised on the recent his wide experience from his roles in the and strategic direction in the fields of changes to the GST treatment of low- profession, private and public sectors to taxation compliance, interpretation, value goods. Melissa has completed a his latest position. policy and law design. Bruce led the double degree in International Business ATO team that worked with Treasury Suzanne Kneen, CTA of PwC, has and International Studies, a Graduate and the Office of Parliamentary Counsel advised on all aspects of GST for a Diploma of Taxation and completed her in the development of Australia’s Goods range of industries since its introduction Bachelor of Laws in 2013. and Services Tax legislation and had in 2000. More recently, Suzanne has a leading role in its implementation, Andrew Howe, CTA is a Director with focused on issues arising for Australian particularly in the drafting of Rulings Greenwoods & Herbert Smith Freehills and International retail and technology and other interpretative advice. Bruce and has been responsible for its national clients, also mergers and acquisitions/ is highly regarded nationally and GST practice for the past 14 years. capital raisings. Suzanne’s experience internationally for his tax technical His clients include ASX-listed property includes seven years in a national law ability, including his whole of code groups, banks, mining and energy firm. Suzanne is a member of The Tax understanding of tax systems. Since companies and he also works on the Institute’s GST technical subcommittee retiring from the ATO in December major transactions Greenwoods advises and is active in liaising with the ATO and 2013, Bruce has undertaken a number on. Andrew is a longstanding member of Treasury on GST technical issues. of policy, diagnostic and technical

THE TAX INSTITUTE 2018 National GST Intensive 7 Presenter profiles continued

assistance missions in a number of the secretariat to the Ralph Review and, for a top 50 ASX listed company where countries as a Revenue Advisor for more recently, a Principal Advisor in he was involved in providing day to day the Fiscal Affairs Department of the Treasury’s Revenue Group working in transactional GST advice regarding International Monetary Fund. Bruce the Resource Tax Unit and then the Law acquisitions, restructurings and financing has degrees in accounting and law and Design Practice.) in relation to various major property and has been admitted as a Barrister of the trust transactions across the Corporate Supreme Court of New South Wales. Christopher Sievers practises primarily Group. He is a past member of the in revenue law, with a particular focus Large Business Liaison Group (LBLG) Kate Roff heads the Government, Law on GST. Since being called to the Bar in and the immediate past Chair of the Assurance and Not-for-Profit branch 2001, Chris has developed a substantial Property Council of Australia’s (PCA) within the Indirect Tax (ITX) business advice practice and has appeared on National GST Sub Committee. He also line. The focus of the branch is to behalf of taxpayers and the Revenue in sits on the Retirement Living Council’s assure the strategic management of ITX numerous disputes in federal and state tax committee and through the PCA legal risks from compliance, through jurisdictions, including Reliance Carpet, membership has been involved in disputes and litigation, and into policy Qantas and Rio Tinto Services. lobbying on a number of GST issues advocacy and law design. Kate is also specific to the property industry. the Not-for-Profit Client Experience lead. Karl Wood has over 20 years’ Kate, a lawyer, has had a long career in experience advising on indirect taxes the ATO. She has worked in a variety (specifically VAT and GST) with a of roles including in Complex Audit, the particular focus on property, financial International Tax Division, the Office of services and cross border issues. Karl the ATO Solicitor and the Tax Counsel is a former Director of one of the ‘Big Network. She was also a member of 4’ and was also Head of Indirect Tax

Member benefits include: Lead the way in tax –– Taxation in Australia journal –– TaxVine e-newsletter There is no time like the present to –– CPD event discounts join Australia’s premier tax body –– Publications and tax product discounts and take advantage of the special –– Business Alliance Partner discounts. new member introductory offer.

For an additional $320 on the member registration Become a member fee you will receive membership until June 2019. See registration form for details.

8 THE TAX INSTITUTE 2018 National GST Intensive Venue and accommodation

Intercontinental Sydney Dress code 117 Macquarie Street Smart casual attire is suitable for the duration of the Sydney NSW 2000 conference program, including the conference cocktail party Allow the allure of sandstone arcades and a soaring glass on Thursday, 13 September. atrium to welcome you into the pinnacle of definitive luxury. Getting to the hotel from Sydney Kingsford Smith airport Nestled in the renowned dress circle of Circular Quay with unparalleled views across the harbour city, InterContinental Taxi Sydney has been an icon of choice for more than 30 InterContinental Sydney is very close to the nearest years. From exceptional service to cultural craftsmanship, international airport (Sydney Kingsford Smith), located only InterContinental collides old-world wonder with a brilliantly 12kms from the hotel (15‐20 minutes by car or taxi). cosmopolitan vibe offering guests an elegant window into the Parking and car access luxury of travel as it should be. Driving instructions: Head north to Sydney along Southern For more information on the hotel visit Cross Drive/Metroad 1 for approximately 6min (8km) via https://www.icsydney.com.au Eastern Distributor tunnel. Take Macquarie St Exit keeping right at fork. Turn right onto Macquarie St. Take first left onto Bridge Accommodation Street then first right on to Phillip St. Hotel’s entrance will be on Accommodation room rates have been negotiated for immediate right. Enter the hotel via driveway for car to be valet conference delegates at the Intercontinental Sydney: parked in hotel’s car park. (Note: Hotel’s entrance is located on the corner of Phillip and Bridge Street). Road closures can take Standard Room $350 per night place for major events, please contact our concierge for more (including breakfast for 1 pax and WIFI) information for your stay dates. Until 15 June – please email your accommodation requirements to emmacollins@ taxinstitute.com.au who will register your interest and provide you with the link ——Car entrance access to InterContinental Sydney is on Philip when the accommodation link is made live. Street. The height restrictions for the car park is 2 metres in

After 15 June –To access these favourable rates, accommodation bookings can the carpark and 3.8 metres in the loading dock. be made via Conference National by visiting: https://conferencentl.eventsair.com/ ——Valet parking is available – In-house Guests (overnight) tax-institute-national-gst-conference-2018/portal at $65 AUD per day and Day Guests (conference and Please note that as per hotel booking conditions, all accommodation booked is restaurants etc) at $55 AUD per day. non-refundable. All additional hotel incidentals, including breakfast, remain the responsibility of delegates, and individuals will be responsible for payment of the Please note: Rates are subject to change. balance of their account when checking out of the hotel. Please note that extra ——InterContinental Sydney is proud to offer destination charges may be incurred for additional guests, and will be charged to individual room accounts upon checkout. charging for all Tesla Motor vehicles offering 2 Tesla connectors up to 22kW. Conference Cocktail Party – Thursday 13 September The conference cocktail party is included in the registration fee for delegates attending the full conference. Additional tickets are available to purchase for accompanying persons and guests at a cost of $150. Please indicate your requirements, including dietary requirements, on the registration form.

THE TAX INSTITUTE 2018 National GST Intensive 9 Further information

Registration inclusions Online access to Morning/ Conference presentations and Afternoon tea/ How to register cocktail party technical papers Conference lunches

Full conference registration Register online or complete This registration option entitles one ✔ ✔ ✔ the form included in delegate to attend the entire event. this brochure.

Registration fees do not include travel, accommodation, hotel breakfasts or hotel incidentals.

Register online at taxinstitute.com.au/gstint

Discounts Alteration and cancellation policy Early bird registration The Tax Institute reserves the right to alter, amend or cancel All registrations received and paid for on or before Friday 27 all or any of the arrangements contained in the program. July 2018 will be entitled to an early bird discount. It is a condition of acceptance of registration that an administration fee of 20% of the registration fee will be charged Group discount for cancellation. No refund will be given for cancellations Purchase four full conference registrations and receive the fifth received within five working days of the event. A replacement registration free. All attendees must be from the same firm and may be nominated; however, the replacement is only valid all must register at the same time. for the 2018 National GST Intensive. If the replacement is not a member, the non-member registration fee will apply. Paperless option CPD hours will be allocated to the designated attendee. Any To assist in reducing the environmental impact, the standard accommodation nights booked through the Institute will be registration option will only provide electronic access to non-refundable in the event of cancellation. The Tax Institute materials. For an additional fee of $100, delegates may choose cannot accept responsibility for delegates’ late transport to receive all available technical papers and presentations in arrivals or non-arrivals due to delays.Become a member USB format at the conference. Please refer to the registration options and indicate your preference. The Chartered Tax Adviser Program Developed to enhance the performance of all tax professionals, The Tax Institute CPD app the Chartered Tax Adviser Program is the industry’s choice The Tax Institute CPD app will be accessible for delegates for innovative tax education and training. The Institute offers to download available technical materials in the days prior to three formal education courses to support tax professionals the event commencement. The app will contain session and throughout their career – CTA1 Foundations, CTA2 Advanced speaker information, the delegate list and available technical and CTA3 Advisory. materials. Delegates will receive instructions via email detailing how to download and access materials. Visit taxinstitute.com.au/education for more information or call us to discuss your firm’s training needs Delegate list on 02 8223 0032. A delegate list will be included and on the event app to assist with networking. Please indicate on the registration form if you do not want your name included on the list. For further information regarding this event, please Confirmation of registration contact the National Events Team on 08 8463 9444 A confirmation letter and tax invoice will be sent via email. or email [email protected]. Please note you will receive two separate emails. For registration enquiries, please contact [email protected] CPD accreditation Attendance at the conference counts for 12.25 hours of Continuing Professional Development Accreditation (CPD) with The Tax Institute.

10 THE TAX INSTITUTE 2018 National GST Intensive 2018 National GST Intensive Registration form

2018 National GST Intensive 39286 | WD

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.

1 Registration

Please see page 9 for registration inclusions.

Member New member* Non-member *EVENT AND MEMBERSHIP OFFER Early bird registration price There is no better time than right now for $1,545 $1,865 $1,945 Register on or before 27 July 2018 non-members to take up membership! Standard registration price Register at the Member rate + add on $320 Register after 27 July 2018 $1,695 $2,015 $2,095 for Membership and receive member benefits through to 30 June 2019. All new members are Add Event Materials on USB ($150) eligible to ‘upgrade’ their membership level at no additional cost by providing the appropriate I understand that the registration fees do not include printed materials. documentation when applying within the initial Access to materials will be electronic. membership subscription period. I hereby apply for membership of The Tax Name of new attendee: 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: Dietary requirements:

Date of signature: DD/MM/YYYY

Promotional code: 2 Delegate contact details

Member no.: If your member details are up-to-date, you can skip this section. DD/MM/YYYY Title: Mr Mrs Miss Ms Other (please specify) Date of birth:

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.

THE TAX INSTITUTE 2018 National GST Intensive 11 3 Breakout session selection

Thursday, 13 September 2018

3.00pm–4.00pm Session 5A: Property Issues Coast to Coast 4.30pm 5.30pm Session 6A: Property Issues Coast to Coast Session 5B: Sharing Economy Session 6B: Sharing Economy Session 5C: Current GST issues in Financial Session 6C: Current GST issues in Financial Services – Areas of ATO focus Services – Areas of ATO focus

4 Conference cocktail party The conference cocktail party is INCLUDED in the registration fee for Additional tickets^ delegates attending the full conference. Yes, I require additional tickets for the welcome drinks reception Yes, I WILL be attending the cocktail party OR at $150 per person No, I WILL NOT be attending the cocktail party No. x tickets at $150 each: $ ^Please supply names of attendees and any dietary requirements as a separate attachment.

5 Payment summary

Registration fee $

Additional Cocktail Party ticket ($150) $

USB of Convention Materials ($150) $

Total payable $

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

5 Payment method

Cheque payable to The Tax Institute (in Australian dollars) MM/Y Y Credit card $ Card type: AMEX Visa MasterCard Diners Expiry date:

Name on card:

Cardholder’s Card no.: signature:

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

Membership and education program promotion Marketing and business alliance partner exclusions I am interested in becoming a member of The Tax Institute. I no longer wish to provide my contact details to The Tax Institute’s contracted Please send me further details. business partners. I am interested in learning more about The Tax Institute’s education program. I no longer wish to receive marketing correspondence from The Tax Institute. Please contact me. We take your privacy seriously, and our policy can be viewed at taxinstitute.com.au/go/footer/privacy.

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].

TO REGISTER

Online taxinstitute.com.au/gstint Email [email protected] Mail GPO Box 1694 Sydney, NSW 2001 Fax 02 8223 0077 0127SA_05/18