12.25 CPD hours

2018 National GST Intensive13–14 September 2018 | Intercontinental Sydney

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.

Thank you

The Tax Institute gratefully acknowledges the generous assistance of members of the National GST Intensive Organising Committee:

Scott McGill, CTA, Pitcher Partners (Chair, GST Intensive Organising Committee)

Gordon Brysland, Australian Taxation Office

Anne Collins, Glencore

Melissa Harrison, Australian Taxation Office

John Oesterheld, ATI, Staloest

Amelia O’Rourke, Deloitte

Brad Miller, CTA, EY

Heydon Miller, CTA, Orange Chambers

Michael Patane, CTA, EY

Barbara Phair, CTA, Ashurst

Steven Ren, CTA, KPMG

Rebecca Smith, Australian Taxation Office

Matthew Strauch, CTA, PwC

Welcome

Scott McGill, CTA Chair, Conference Organising Committee

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Technical program

Day 1 – Thursday, 13 September 2018Time Session Presenter

8.30am–9.30am Registration

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

Roderick Cordara, QC/SCEssex Court Chambers (UK)

10.30am–11.00am Morning tea

11.00am–12.00pm Session 2: Speed Update – Indirect TaxesThis session will provide the latest update on cases, legislation and rulings on indirect taxes. Hear commentary, insight and debate on recent developments from here and overseas from leading ATO and legal experts.

Amy James-Velagic, FTI Australian Taxation Office

Rhys Penning, CTAEY

12.00pm–1.00pm Session 3: GST at settlement — Policy background & the measure — Overview of the law — Implementation & the lived experience — Practical consequences of the integrity measures – both foreseen and unforeseen — What has happened since 1 July 2018?

Kate RoffAustralian Taxation Office

Andrew Compton, CTAFrasers Property Australia

1.00pm–2.00pm Lunch

2.00pm–3.00pm Session 4: 20 years after ANTS – is there a hole in the bucket?What were the expected GST revenues 20 years ago? What is the reality, 20 years 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?

Michael Evans, CTATaxsifu

3.00pm–4.00pm Session 5A: Property Issues Coast to Coast — Which State has the best GST withholding clause? — The most “unimproved land” disputes? — The most complicated retirement living arrangements? — The most controversial or curious GST property cases?

This session will be the ‘State of Origin’ decider examining the most complicated GST & property issues in the country.

Karen Dill-MackyEY

Andrew Howe, CTAGreenwood & Herbert Smith

Session 5B: Sharing EconomyThis session will discuss the tax systems ability to keep up with this fast moving industry and how traditional tests within GST and employment law apply to 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.

Matthew Cridland, CTAK&L Gates

Karl Wood

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Day 1 – Thursday, 13 September 2018Time Session Presenter

3.00pm–4.00pm Session 5C: Current GST Issues in Financial Services – Areas of ATO focusFollowing the release by the ATO of their GST strategy in relation to Financial Services and Insurance (FSI), this session will focus on the current FSI priority issues under focus by the ATO, and on the interpretation and application of the GST Law in the financial services sector.

The session will consider two key issues, being:

— Interpretation of s11-15(2)(a) of the GST Act and application to acquisitions that ‘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.

Rod DunnKPMG

Scott BuckinghamMacquarie Group Services Pty Ltd

Peter JosephAustralian Taxation Office

4.00pm–4.30pm Afternoon tea

4.30pm–5.30pm Session 6A: Property Issues Coast to Coast — Which State has the best GST withholding clause? — The most “unimproved land” disputes? — The most complicated retirement living arrangements? — The most controversial or curious GST property cases?

This session will be the ‘State of Origin’ decider examining the most complicated GST & property issues in the country.

Karen Dill-MackyEY

Andrew Howe, CTAGreenwood & Herbert Smith

Session 6B: Sharing EconomyThis session will discuss the tax systems ability to keep up with this fast moving industry and how traditional tests within GST and employment law apply to 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.

Matthew Cridland, CTAK&L Gates

Karl Wood

Session 6C: Current GST Issues in Financial Services – Areas of ATO focusFollowing the release by the ATO of their GST strategy in relation to Financial Services and Insurance (FSI), this session will focus on the current FSI priority issues under focus by the ATO, and on the interpretation and application of the GST Law in the financial services sector.

The session will consider two key issues, being:

— Interpretation of s11-15(2)(a) of the GST Act and application to acquisitions that ‘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.

Rod DunnKPMG

Scott BuckinghamMacquarie Group Services Pty Ltd

Peter JosephAustralian Taxation Office

5.30pm–6.00pm Free time

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

Technical program continued

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Time Session Presenter

8.30am–9.30am Session 7: Being a part of the Global Economy and the issues within — Practical impacts for foreign businesses in complying with recent GST changes such as the inbound intangibles and low value goods measures

— The role of marketplaces / Electronic Distribution Platforms — The changing supply chain environment arising from GST and broader tax changes

— The impact of tax on the customer experience (including reverse charge).

Josephine DrumAustralian Taxation Office

Suzanne Kneen, CTAPwC

9.30am–10.30am Session 8: 20 years on, why the GST law still supports a commitment to principles-based draftingThis 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.

Jeremy Geale, CTAAustralian Taxation Office

10.30am–11.00am Morning tea

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

Tim DyceAustralian Taxation Office

12.00pm–1.00pm Session 10: Administrative LawChris will provide insights and lead us through the interpretation of GST law based on his 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.

Christopher SieversVictorian Bar

1.00pm–2.00pm Lunch

2.00pm–3.00pm Session 11: New trends in capital raisingThis session will discuss the GST issues when raising capital using crowdfunding 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.

Melissa HarrisonAustralian Taxation Office

3.00pm–3.30pm Afternoon tea

3.30pm–4.45pm Session 12: Have you been paying attention?In what’s intended to be a somewhat light hearted conclusion to the conference, this will 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.

Heydon Miller, CTAOrange Chambers

4.50pm–5.20pm Conference close drinks

Day 2 – Friday, 14 September 2018

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An overview of our experts

Scott Buckingham is an Associate Director specialising in indirect taxes at Macquarie Group. Scott has worked at Macquarie Group for the past 11 years and has over 15 years of indirect tax experience both within Australia and internationally. Scott’s experience includes all aspects of end-to-end indirect tax management, including transaction advisory, operations and compliance and controversy in a number of jurisdictions. Scott commenced his career in professional services and is a Chartered Accountant.

Andrew Compton, CTA is the Senior Indirect Tax Manager at Frasers Property Australia, one of Australia’s leading diversified property groups. Andrew has been at Frasers Property for the past seven years having previously worked in GST at a Big 4 accounting firm and specialised tax law firm. Andrew is a member of the Tax Institute GST Sub-Committee and Property Council of Australia GST Committee.

Roderick Cordara QC/SC 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. Roderick has been involved in countless important appeals and has had considerable influence in development of the law. One notable success before the House of Lords in 2001 was Card Protection Plan. In Australia, Roderick has practiced in the middle of GST right from the very beginning. He appeared for the Commissioner in the seminal HP Mercantile litigation in 2005 (which he

won). Roderick has also been involved in a range of other important GST cases, including Luxottica, Travelex, Qantas and AP Group. He is co-author (with Pier Parisi) of the textbook Australian GST Cases- Decisions and Commentary (2012). There is hardly any zone of the GST law that he has not advised extensively on.

Matthew Cridland, CTA is a Partner in the Tax team of K&L Gates based in Sydney. Matthew focuses exclusively on indirect taxes including GST and state taxes, as well as customs and excise. He provides advice to clients across a wide range of industry sectors in relation to transactions, audits and litigation matters. Matthew is a member of both the GST committee and State Taxes committees of the Property Council of Australia. He is also a member of the Retirement Living Council’s tax committee and a Chartered Tax Adviser.

Karen Dill-Macky is a Partner within EY’s Western Region’s Tax Practice, driving the focus on indirect taxes. Known for her commercial approach, Karen advises companies on the adoption of strategies to effectively manage the GST implications of large transactions. A Chartered Accountant with more than 25 years’ experience, Karen is a member of the WA Divisional Council for the WA Property Council and Chair of the Diversity Committee. She is also a member of the GST National working group for the Property Council.

Josephine Drum is a senior tax specialist with the Australian Taxation Office (ATO). Since 2000 Josephine has predominantly specialised in GST cross-border matters. Josephine was appointed as a Vice Chair of the OECD’s Working Party 9 (WP9) on Consumption taxes in November 2014 and has been involved in developing internationally agreed principles and collection mechanisms. Josephine was the ATO law lead for the recent GST cross-border new law measures implemented or announced since 2016.

Rod Dunn had thirty years of experience working in the Australian

Taxation Office (ATO) before joining KPMG in September 2016. During his ATO career, Rod was a foundation member of the GST Team responsible for issuing a number of foundation GST Public Rulings dealing with the GST treatment of financial services (which remain to this day essential guidance that the taxpayer industry both relies upon and benefits from). Rod also led a team charged with the responsibility of identifying and mitigating risks to the GST system and towards the end of his ATO career worked as a senior adviser in the Tax Counsel Network. Since joining KPMG, Rod has advised clients on a number of GST issues specialising in the financial services and cross-border areas.

Tim Dyce has national responsibility for the ATO’s administration of the goods and services tax and the relationship with the states and territories in accordance with the obligations under the Intergovernmental Agreement between the Commonwealth Government and the state and territory governments.

As the Deputy Commissioner Indirect Tax, Tim has management responsibility for approximately 1,300 ATO staff who deal directly with GST, excise, luxury car tax, wine equalisation tax and a range of other taxes across areas of client advice, technical advice and compliance programs for all segments of the business sector. Tim is also the Client Experience Owner for both not-for- profit entities and excise entities in their capacity as taxpayers and the government bodies in their capacity as taxpayers.

Michael Evans, CTA, is a Senior Fellow of University of Melbourne where he conducts a GST principles subject in the University’s Masters level tax courses. Michael is a member of the design and examinations panel of the Taxation Institute’s CTA3 panel as well as being the General Editor of the Australian GST journal. Since retiring in 2010 after 25 years with KPMG and 17 years with the ATO, in addition to assisting a variety

Presenter profiles

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of private clients, Michael has provided advice on the design and legislation of indirect taxation systems, for:

— Australian and State Treasuries,

— various not for profit and industry groups,

— professional practices in Australia, Malaysia and the Middle East, and the Ministries of Finance in Myanmar and Qatar

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.

Melissa Harrison joined the ATO in 2003. Melissa is part of the Tax Counsel Network, where she plays a key role in advising on the ATO’s most significant and complex tax matters. Melissa has a particular interest in GST and indirect taxes, providing high-level policy and interpretative advice on issues including wine equalisation tax, excise products and financial supplies. Melissa has also advised on the recent changes to the GST treatment of low-value goods. Melissa has completed a double degree in International Business and International Studies, a Graduate Diploma of Taxation and completed her Bachelor of Laws in 2013.

Andrew Howe, CTA is a Director with Greenwoods & Herbert Smith Freehills and has been responsible for its national GST practice for the past 14 years. His clients include ASX-listed property groups, banks, mining and energy companies and he also works on the major transactions Greenwoods advises on. Andrew is a longstanding member of

The Tax Institute’s GST Subcommittee (and currently its co-chair), a member of the ATO’s GST Stewardship Group and actively involved in GST working groups at the Property Council of Australia and the Retirement Living Council.

Amy James-Velagic, FTI joined the ATO in 2010 in Public Groups & International (PG&I) (formerly known as Large Business & International) with a focus on the energy and resources industry and a broad range of corporate and international tax matters. Amy’s areas of expertise included tax technical issues such as tax effect accounting, exploration, transfer pricing and cross-border financing matters. In 2015, Amy joined Indirect Tax and has had responsibility for leading matters such as ITC estimators, international cross-border transactions and the new measures relevant to business-to-consumer and low-value imported goods.

Peter Joseph is the Technical Director for Financial Supplies and GST in the ATO. Peter is a UK Chartered Tax Advisor with over thirty years’ indirect taxes experience in the Banking and Financial Services sector. Peter has worked as the in-house VAT advisor for a UK Investment Bank, a VAT and GST advisor in the Big 4 accounting firms, both here in Australia and the UK, and as a Technical Director in the ATO. Peter has recently returned to Australia from the UK and re-joined the ATO in February 2017, allowing him to apply his wide experience from his roles in the profession, private and public sectors to his latest position.

Suzanne Kneen, CTA of PwC, has advised on all aspects of GST for a range of industries since its introduction in 2000. More recently, Suzanne has focused on issues arising for Australian and International retail and technology clients, also mergers and acquisitions/capital raisings. Suzanne’s experience includes seven years in a national law firm. Suzanne is a member of The Tax Institute’s GST technical subcommittee and is active in liaising with the ATO and Treasury on GST technical issues.

Heydon Miller, CTA is a Barrister at the New South Wales Bar specialising in GST from Orange Chambers in Orange, NSW. He has appeared in the AAT and the Federal Court of Australia in relation to federal direct and indirect taxation matters, mainly for taxpayers. He advises extensively on federal taxes and particularly GST. Heydon regularly speaks on GST.

Rhys Penning, CTA is a Partner in EY’s Indirect Tax practice, specialising in GST with a sector focus on infrastructure and real estate projects and transactions. He has extensive experience in financing structures with a view to maximising GST recoveries/minimising GST leakage for transaction parties. Coming from a legal background, Rhys marries deep technical knowledge and experience with a practical approach to identifying and reporting GST obligations and entitlements in a commercial context.

Bruce Quigley, CTA, has been Senior Adviser with The Tax Institute since April 2015. He assists in the preparation of submissions to the government, Treasury, Board of Tax, Tax Practitioners Board and the Australian Taxation Office (ATO) in relation to various tax and superannuation issues. Bruce has over 45 years’ experience in tax administration, culminating in seven years serving as Second Commissioner of Taxation, the second most senior position in the ATO. He has extensive experience in providing senior leadership and strategic direction in the fields of taxation compliance, interpretation, policy and law design. Bruce led the ATO team that worked with Treasury and the Office of Parliamentary Counsel in the development of Australia’s Goods and Services Tax legislation and had a leading role in its implementation, particularly in the drafting of Rulings and other interpretative advice. Bruce is highly regarded nationally and internationally for his tax technical ability, including his whole of code understanding of tax systems. Since retiring from the ATO in December 2013, Bruce has undertaken a number of policy, diagnostic and technical

7THE TAX INSTITUTE 2018 National GST Intensive

assistance missions in a number of countries as a Revenue Advisor for the Fiscal Affairs Department of the International Monetary Fund. Bruce has degrees in accounting and law and has been admitted as a Barrister of the Supreme Court of New South Wales.

Kate Roff heads the Government, Law Assurance and Not-for-Profit branch within the Indirect Tax (ITX) business line. The focus of the branch is to assure the strategic management of ITX legal risks from compliance, through disputes and litigation, and into policy advocacy and law design. Kate is also the Not-for-Profit Client Experience lead. Kate, a lawyer, has had a long career in the ATO. She has worked in a variety of roles including in Complex Audit, the International Tax Division, the Office of the ATO Solicitor and the Tax Counsel Network. She was also a member of

the secretariat to the Ralph Review and, more recently, a Principal Advisor in Treasury’s Revenue Group working in the Resource Tax Unit and then the Law Design Practice.)

Christopher Sievers practises primarily in revenue law, with a particular focus on GST. Since being called to the Bar in 2001, Chris has developed a substantial advice practice and has appeared on behalf of taxpayers and the Revenue in numerous disputes in federal and state jurisdictions, including Reliance Carpet, Qantas and Rio Tinto Services.

Karl Wood has over 20 years’ experience advising on indirect taxes (specifically VAT and GST) with a particular focus on property, financial services and cross border issues. Karl is a former Director of one of the ‘Big 4’ and was also Head of Indirect Tax

for a top 50 ASX listed company where he was involved in providing day to day transactional GST advice regarding acquisitions, restructurings and financing in relation to various major property and trust transactions across the Corporate Group. He is a past member of the Large Business Liaison Group (LBLG) and the immediate past Chair of the Property Council of Australia’s (PCA) National GST Sub Committee. He also sits on the Retirement Living Council’s tax committee and through the PCA membership has been involved in lobbying on a number of GST issues specific to the property industry.

Presenter profiles continued

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.

8 THE TAX INSTITUTE 2018 National GST Intensive

Venue and accommodation

Intercontinental Sydney 117 Macquarie Street Sydney NSW 2000

Allow the allure of sandstone arcades and a soaring glass atrium to welcome you into the pinnacle of definitive luxury. Nestled in the renowned dress circle of Circular Quay with unparalleled views across the harbour city, InterContinental Sydney has been an icon of choice for more than 30 years. From exceptional service to cultural craftsmanship, InterContinental collides old-world wonder with a brilliantly cosmopolitan vibe offering guests an elegant window into the luxury of travel as it should be.

For more information on the hotel visit https://www.icsydney.com.au

Accommodation

Accommodation room rates have been negotiated for conference delegates at the Intercontinental Sydney:

Standard Room $350 per night (including breakfast for 1 pax and WIFI)

Until 15 June – please email your accommodation requirements to emmacollins@taxinstitute.com.au who will register your interest and provide you with the link when the accommodation link is made live.

After 15 June –To access these favourable rates, accommodation bookings can be made via Conference National by visiting: https://conferencentl.eventsair.com/tax-institute-national-gst-conference-2018/portal

Please note that as per hotel booking conditions, all accommodation booked is non-refundable. All additional hotel incidentals, including breakfast, remain the responsibility of delegates, and individuals will be responsible for payment of the balance of their account when checking out of the hotel. Please note that extra charges may be incurred for additional guests, and will be charged to individual room accounts upon checkout.

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.

Dress code

Smart casual attire is suitable for the duration of the conference program, including the conference cocktail party on Thursday, 13 September.

Getting to the hotel from Sydney Kingsford Smith airport

TaxiInterContinental Sydney is very close to the nearest international airport (Sydney Kingsford Smith), located only 12kms from the hotel (15‐20 minutes by car or taxi).

Parking and car accessDriving instructions: Head north to Sydney along Southern Cross Drive/Metroad 1 for approximately 6min (8km) via Eastern Distributor tunnel. Take Macquarie St Exit keeping right at fork. Turn right onto Macquarie St. Take first left onto Bridge Street then first right on to Phillip St. Hotel’s entrance will be on immediate right. Enter the hotel via driveway for car to be valet parked in hotel’s car park. (Note: Hotel’s entrance is located on the corner of Phillip and Bridge Street). Road closures can take place for major events, please contact our concierge for more information for your stay dates.

— Car entrance access to InterContinental Sydney is on Philip Street. The height restrictions for the car park is 2 metres in the carpark and 3.8 metres in the loading dock.

— Valet parking is available – In-house Guests (overnight) at $65 AUD per day and Day Guests (conference and restaurants etc) at $55 AUD per day.

Please note: Rates are subject to change.

— InterContinental Sydney is proud to offer destination charging for all Tesla Motor vehicles offering 2 Tesla connectors up to 22kW.

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Further information

Discounts

Early bird registrationAll registrations received and paid for on or before Friday 27 July 2018 will be entitled to an early bird discount.

Group discountPurchase four full conference registrations and receive the fifth registration free. All attendees must be from the same firm and all must register at the same time.

Paperless option

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 all available technical papers and presentations in USB format at the conference. Please refer to the registration options and indicate your preference.

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.

Delegate list

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.

Confirmation of registration

A confirmation letter and tax invoice will be sent via email. Please note you will receive two separate emails.

CPD accreditation

Attendance at the conference counts for 12.25 hours of Continuing Professional Development Accreditation (CPD) with The Tax Institute.

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 National GST Intensive. If the replacement is not a member, the non-member registration fee will apply. CPD hours will be allocated to the designated attendee. Any accommodation nights booked through the Institute will be non-refundable in the event of cancellation. The Tax Institute cannot accept responsibility for delegates’ late transport arrivals or non-arrivals due to delays.Become a member

The Chartered Tax Adviser Program

Developed to enhance the performance of all tax professionals, the Chartered Tax Adviser Program is the industry’s choice for innovative tax education and training. The Institute offers three formal education courses to support tax professionals throughout their career – CTA1 Foundations, CTA2 Advanced and CTA3 Advisory.

Visit taxinstitute.com.au/education for more information or call us to discuss your firm’s training needs on 02 8223 0032.

Online access to presentations and technical papers

Morning/ Afternoon tea/

Conference lunches

Conference cocktail party How to register

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

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Register online or complete the form included in this brochure.

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

Registration inclusions

Register online at taxinstitute.com.au/gstint

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

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

10 THE TAX INSTITUTE 2018 National GST Intensive

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 National GST Intensive Registration form

2018 National GST Intensive 39286 | WD

1 Registration

2 Delegate contact details

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*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:

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Collection notice

4 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 $150 per person

No. x tickets at $150 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.

5 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:

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.

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

3 Breakout session selection

Thursday, 13 September 2018

3.00pm–4.00pm Session 5A: Property Issues Coast to Coast

Session 5B: Sharing Economy

Session 5C: Current GST issues in Financial Services – Areas of ATO focus

4.30pm 5.30pm Session 6A: Property Issues Coast to Coast

Session 6B: Sharing Economy

Session 6C: Current GST issues in Financial Services – Areas of ATO focus