NATIONAL INFRASTRUCTURE CONFERENCE · 2018. 4. 5. · THE TAX INSTITUTE - National Infrastructure Conference - 3 TECHNICAL PROGRAM Event summary Day one – Thursday 26 May 2016 Time

taxinstitute.com.au

NATIONAL INFRASTRUCTURE

CONFERENCE

26–27 May 2016The Langham, Melbourne

2 - THE TAX INSTITUTE - National Infrastructure Conference

WELCOME2016 National Infrastructure Conference

On behalf of the organising committee, I would like to welcome you to the 2016 National Infrastructure Conference, the only conference focused entirely on tax issues affecting infrastructure. In its second year, the conference will return to The Langham Hotel in Melbourne, from 26 to 27 May 2016.

Investment in infrastructure is critical for maintaining living standards and creating the conditions in which our economy can continue to grow. Governments in Australia are increasingly looking to the private sector to develop and maintain roads, ports, pipelines, power and other essential infrastructure assets.

Our conference program covers many issues that are relevant to our industry, including the meaning of “control” in the context of public trading trusts and the thin capitalisation rules, BEPs and global infrastructure, financing stapled structures, tax sharing and tax funding agreements, and an update on the managed investment trust (MIT) rules among other things. We again have a session on the ATO’s perspective on infrastructure investment from Jeremy Hirschhorn.

This year, on the Thursday night, we will have a conference dinner at The Langham where there will be ample opportunities to catch up with colleagues from professional firms, corporates and the ATO.

I look forward to seeing you in Melbourne in May.

Michael Flynn, SC, CTA (life) Barrister, Victorian Bar Chair, Organising Committee

Thank you The Tax Institute gratefully acknowledges the generous assistance of members of the organising committee:

Michael Flynn, SC, CTA (life), Victorian Bar (Chair, Conference Organising Committee)Richard Buchanan, CTA, EY Michael Charles, ATI, Deloitte LawyersMinh Dao, KPMG Aldrin De Zilva, CTA, Greenwoods & Herbert Smith FreehillsSteven Economides, CTA, KPMG Steve Ford, CTA, PwCJames Loughhead, WestpacPeter Maher, Australian Taxation OfficeShashi Sivayoganathan, Deloitte LawyersAdrian Varrasso, ATI, Minter EllisonCristina Wolters, CTA, Transurban Limited

Proudly sponsored by:

THE TAX INSTITUTE - National Infrastructure Conference - 3

TECHNICAL PROGRAMEvent summary

Day one – Thursday 26 May 2016

Time Session Presenter

10.00am–10.30am Registration

10.30am–10.40am Welcome and Opening Address Michael Flynn, SC, CTA (life)Victorian Bar

10.40am–11.35am Session 1: The Infrastructure Market in Australia – An Investment Banker’s Perspective This session will cover:

� Recent learnings in M&A � Trends for the future � Relevance of tax to successful deals.

John Pickhaver Macquarie Capital

11.40am–12.30pm Session 2: Negative Control/Veto RightsWhat constitutes “control” of an entity is a significant issue both for investors in infrastructure (especially minority passive investors who need to be able to protect their investment) and the Commissioner, who needs to ensure that Div 6C meets the integrity objectives for which it was designed. Last year the Commissioner issued a paper discussing the concept. This session will address the following topics in particular:

� The statutory and commercial context in which Div 6C is to be applied � The concept of control in these contexts � The range of control mechanisms affecting the “affairs or operations” of the operating entity.

Terry Murphy, QC, CTA Victorian Bar

Dr Julianne Jaques, CTA Victorian Bar

12.30pm–1.25pm Lunch

1.30pm–2.30pm Session 3: Proposed AMIT Regime – What You Need to KnowThis session will provide an update on the key features of the new tax regime for managed investment trusts (MITs) and how the proposed regime will impact infrastructure investments going forward. Topics to be discussed include:

� The difference between existing MITs and the new Attribution MIT (AMIT) regime � Who should elect into the new AMIT regime � Practical implications for infrastructure trusts and contractual arrangements going forward.

Anna-Maria Stephens, CTA Australian Taxation Office

Scott Farrell, ATI KPMG

2.35pm–3.30pm Session 4: Section 974-80 – The Current State of Play This session will provide an update on the Australian Taxation Office’s (ATO) perspectives on infrastructure investment and how the ATO is engaging with stakeholders to achieve mutual mitigation of tax risks for investors and the revenue, including:

� The ATO’s approach to facilitating infrastructure investment � Scope of existing guidance and areas where new guidance is planned or required

� Issues with existing guidance � Applying for guidance on particular transactions.

Richard Buchanan, CTA EY

3.30pm–3.55pm Afternoon tea

4.00pm–5.00pm Session 5: Towards Justified Trust Between the ATO and the Infrastructure Industry This session will provide an update on the ATO’s perspectives on infrastructure investment and how the ATO is engaging with stakeholders to achieve mutual mitigation of tax risks for investors and the revenue including:

� New approaches to addressing large transactional issues � Framework document � Working with industry to reduce compliance risks � Relationships with other government agencies and state governments.

Jeremy Hirschhorn, CTA Australian Taxation Office



Day one – Thursday 26 May 2016 (cont)


5.05pm–6.00pm Session 6: Outbound Infrastructure Investment With the growth in Australian institutional outbound investment, infrastructure funds need to understand and cater for their Australian investor base. This session will consider some of the common issues that arise for fund structures and co-investment deals in respect of European and US infrastructure assets.

Please join Jillian Gardner from MIRA, Brendan O’Brien from AMP Capital, Andrew Helm from the Future Fund Management Agency and Karen Forster from VFMC on this panel discussion as they share their insights on recent Australian and international tax developments impacting outbound infrastructure investments.

Brendan O’Brien, CTA AMP Capital

Jillian Gardner Macquarie Group (MIRA)

Andrew Helm Future Fund Management Agency

Karen Forster, CTA Victorian Funds Management Corporation (VFMC)

6.00pm–6.45pm Drinks and canapés – Alto Room, The Langham

6.45pm–10.00pm Conference dinner – Alto Room, The Langham

Day two – Friday 27 May 2016


9.00am–9.45am Session 7: Division 6C Property Funds – Land in the Context of Infrastructure Holders of income-producing assets through a unit trust structure will be well aware of the public trading trust rules in Div 6C of the Income Tax Assessment Act 1936 (Cth). Those rules, if applicable, subject the trust to tax as a company.

This session will consist of a discussion on issues associated with the application of Div 6C in infrastructure holdings. It will explore, in particular:

� Eligible investments business � Land – an interest in land and fixtures � Exclude rent � Investments in land � Safe harbours.

Chris Peadon, FTI New South Wales Bar

9.50am–10.40am Session 8A: ATO’s Areas of Compliance FocusThis session will cover:

� Unorthodox public–private partnership structures � Limits on the use of stapled structures � Negative control � Associate entities under section 820-905 � Other topical issues.

Shashi Sivayoganathan, CTA Deloitte Lawyers

Rhys Manley Australian Taxation Office

Session 8B: Imposition of Australian Stamp Duties on Foreign Entities The general theme of the session is the imposition of Australian stamp duty on foreign entities and the challenges it creates. More specifically, the session will cover the following issues:

� State taxes that are specifically imposed on foreign investors � The challenges and interaction between foreign laws and state stamp duty regimes

� Collection of duty from foreign investors � Enforcement measures and impact of multilateral agreements and conventions.

Costa Koutsis, CTA PwC



Day two – Friday 27 May 2016 (cont)


10.40am–11.05am Morning tea

11.10am–12.00pm Session 9A: Thin Capitalisation – A Focus on TrustsThis session will cover:

� Relevance of associate entity concepts � Worldwide gearing test � Public and non-public trusts and tracing � Section 820-39 exemption.

Steve Ford, CTA PwC

Session 9B: Tax Sharing and Tax Funding Agreements in a Project Financing Context This session will examine the following issues concerning tax sharing and funding agreements in a project financing context:

� Banking issues � Review events � Default events.

David Wood, CTA King & Wood Mallesons

12.05pm–1.05pm Session 10: BEPS and Global InfrastructureThis session will cover:

� Beneficial entitlement � Hybrids � Comparisons between different approaches (EU vs US vs Asia) � What’s being proposed in different countries � Divergent paths � Importance of arm’s length test for infrastructure funding � Relationship between senior debt and cost of equity.

Timothy Stiel Macquarie Capital

A representative from Treasury

Paul Korganow Australian Taxation Office

Facilitated by

Steven Economides, CTA KPMG

1.05pm–1.10pm Conference closing address Michael Flynn, SC, CTA (life) Victorian Bar

1.10pm Lunch – Conference close


PRESENTER PROFILESAn overview of our experts

Richard Buchanan, CTA, is a partner at EY, and specialises in the tax aspects of major transactions, including mergers and acquisitions, infrastructure and property projects. He regularly provides advice through the life cycle of the transaction, including funding, structuring, due diligence, documentation negotiation and post-acquisition integration. Richard’s role in infrastructure transactions can vary from advising bidding consortiums, representing lending syndicates, advising vendors and representing equity in a consortium.

Steven Economides, CTA, is the Lead Partner of KPMG’s Infrastructure Tax Group and has been a partner at KPMG since 1987. He holds a BA, LLB from Macquarie University, LLM from the University of Sydney and has completed the Advanced Management Program at the University of Melbourne. Steven has advised on a series of privatisations, including TransGrid, AusGrid, Loy Yang and the Sydney Harbour Tunnel, and more recent privatisations, including Port Botany and the Port of Newcastle. Steven has had extensive experience in public-private partnership (PPP) transactions from the early PPPs of Mount Gambier and Port Augusta to the most recent transactions, including Royal Adelaide Hospital, Victorian Comprehensive Cancer Clinic, Perth Stadium, Vic Schools and Northern Beaches Hospital. Steven’s secondary market experience includes Intoll, Broadcast Australia, ConnectEast, Mater Hospital and Asciano.

Scott Farrell, ATI, is a Tax Partner at KPMG in the Deal Advisory Tax Group. He has advised clients on investing into infrastructure projects across various sectors as part of government privatisations and as part of secondary market transactions (including public market takeovers). Scott has had in excess of 27 years experience in advising both local and international fund investors on structuring for listed and unlisted infrastructure and property investments.

Steve Ford, CTA, is a Tax Partner at PwC, specialising in mergers and acquisitions and deals in the infrastructure, public–private partnership and energy sectors. He was previously an Executive Director at Macquarie Capital, focusing on competitive infrastructure transactions. Steve is a member of the Institute of Public Accountants Tax Committee and a member of the Expert Panel assisting the Board of Taxation Working Group in relation to debt and equity tax rules.

Karen Forster, CTA, also a Chartered Accountant, is Senior Tax Counsel for the Victorian Funds Management Corporation (VFMC). VFMC provides investment and funds management services to Victorian government entities utilising a combination of in-house and external funds management expertise. Karen has previously worked for PwC in Melbourne and Hong Kong and for Pillar Administration in Sydney where she provided tax services to the New South Wales government superannuation funds.

Jillian Gardner is a Division Director within the Macquarie Infrastructure and Real Assets (MIRA) division of Macquarie Group. MIRA manages more than 45 funds with $A138 billion ($US100 billion) of assets under management in infrastructure, real estate, agriculture and energy. She is currently based in Sydney focussing on Australia, New Zealand and the pan-Asia region, and has previously worked in MIRA’s New York office.

Andrew Helm is Head of Taxation at Future Fund Management Agency (FFMA). FFMA invests over $130 billion on behalf of the Australian Government via the Future Fund and other statutory funds. The funds invest internationally across multiple asset classes including real estate, infrastructure, private equity, equities, credit and alternatives. Andrew has over 20 years tax experience involving in-house roles in the real estate, infrastructure and banking sectors and in the tax profession.

Jeremy Hirschhorn, CTA, joined the ATO in August 2014, and since February 2015 has been the Deputy Commissioner for Public Groups in the Public Groups and International Business line. In this role he is responsible for overseeing tax administration and compliance for all public entities. Before taking on this role, he was the ATO’s Chief Tax Counsel with responsibility for the Tax Counsel Network. Prior to joining the ATO, Jeremy was a senior partner in KPMG’s Tax Practice with almost 20 years experience in tax and more than 10 years as partner.

Dr Julianne Jaques, CTA, is a Barrister at the Victorian Bar. She appears regularly in taxation matters and has particular experience in disputes involving complex commercial transactions and financial arrangements. Prior to coming to the Bar, she was senior taxation adviser to the Federal Assistant Treasurer and also worked in the taxation division of a major law firm with a focus on infrastructure projects, giving her an insight into the issues arising in transactions between government and the private sector. She is a Chartered Tax Adviser and a Chartered Accountant, and her doctoral thesis focused on the taxation of corporates.

Paul Korganow, ATI, is the Assistant Commissioner for the International Tax Structuring/BEPS Practice – Public Groups & International at the ATO. Paul manages the Melbourne International Structuring and Profit Shifting (ISAPS) team. He is also involved in strategy development and contribution to domestic and multilateral law reform around base erosion and profit shifting (BEPS). Paul is the ATO Project Lead for BEPS Action 2 and represents the ATO on the Board of Taxation Working Group looking at the domestic implementation of the OECD Anti-Hybrid Rules. Prior to joining the ATO, Paul was a Partner at Deloitte and EY in their International Tax and M&A groups.

Costa Koutsis, CTA, is a Partner with PwC specialising in stamp duty and other indirect taxes. Costa has advised on indirect tax consequences for a range of transactions, including mergers and acquisitions, restructures and structured property and financing transactions across a variety of industries. Costa is a member of The Tax Institute’s New South Wales Office of State Revenue Liaison Committee.

Rhys Manley joined the ATO in November 2009. He is a Law interpretation Director in the Technical Leadership Group (part of Public Groups and International). As a member of this group, Rhys provides interpretative advice and support to compliance teams in relation to a range of taxation issues. Rhys is also a member of the ATO’s Infrastructure Team, which is working towards increasing justified trust between the ATO and the infrastructure industry. Prior to joining the ATO, Rhys worked in the Finance and Strategy Unit of the Business Tax Division in the Australian Treasury.


PRESENTER PROFILESAn overview of our experts

Terry Murphy, QC, CTA, is a Barrister at Chancery Chambers. He practises at the Victorian Bar in revenue law, trust and superannuation law, corporations law and commercial law, and has appeared for both taxpayers and the Commissioner in the High, Federal and Supreme Courts. Terry is a member of the Taxation Committee of the Business Section of the Law Council of Australia, a member of the Melbourne Law Masters Tax Advisory Board at the University of Melbourne (where he lectures in the LLM program), the Bar’s representative on the School of Law Program Advisory Committee of Victoria University and a frequent presenter at state and national conferences of The Tax Institute and other professional bodies. Terry was appointed Special Counsel to the ATO from 2008 until 2010.

Brendan O’Brien, CTA, is the Head of Tax for AMP Capital, managing global business and fund structures. AMP Capital’s funds house assets in excess of $155 billion and include real estate, infrastructure and fixed income and equities asset classes. Brendan has more than 15 years tax experience, focusing on financial services and international tax. Brendan is an active member of the Financial Services Council Tax Expert Group.

Chris Peadon, FTI, is a Barrister at the New South Wales Bar. He has 15 years experience in tax, including five at the Bar. He regularly advises and appears for taxpayers and the Commissioner. Many of his matters involve issues concerning the taxation of direct and indirect interests in land, including Div 855 (TARP) and landholder duty.

John Pickhaver is an Executive Director at Macquarie Capital/Macquarie Group Limited and is Co-Head of Infrastructure, Utilities & Renewables (Australia and New Zealand). John has a Doctor of Philosophy (DPhil) (Civil Engineering) from Oxford University, as well as a Master of Applied Finance from the Securities Institute/Kaplan and Bachelor of Engineering (Civil) (Hons) from the University of Sydney. With 16 years experience in the infrastructure sector, both as a civil engineer and in infrastructure finance, John’s experience includes providing strategic advice, capital structuring and financing for a wide range of infrastructure transactions, and advising governments in relation to energy and transport infrastructure assets.

Shashi Sivayoganathan, CTA, is a Partner at Deloitte Lawyers and has over 15 years of tax experience, specialising in infrastructure, M&A, privatisations, tax-based financing and consolidations. Shashi has significant experience in public/private investment in infrastructure and greenfield infrastructure projects. In addition to his experience in infrastructure, Shashi also has extensive experience in tax audits and tax litigation.

Anna-Maria Stephens, CTA, is an Assistant Commissioner at the ATO. She is part of the ATO’s Tax Counsel Network, which plays a key role in the ATO’s most significant and complex tax matters. She has a particular focus on the financial services and investment sectors, including managed investment trusts. Prior to joining the ATO, Anna-Maria worked in private legal practice for over 10 years, advising Australian and international corporates, financial institutions and fund managers.

Timothy Stiel is an Executive Director at Macquarie Capital. He joined Macquarie in 2001 and has structured transactions for both Macquarie’s managed funds and advisory transactions for over 14 years. Tim led a team responsible for the taxation and structuring of the listed and unlisted Macquarie Managed Infrastructure & Specialised Funds. Tim now works in the advisory area of Macquarie Capital providing tax and structuring assistance in infrastructure, real estate, resources, Telecommunications, Media, Entertainment & Technology (TMET) and industrial advisory transactions. Prior to joining Macquarie, Tim was a Director in the Tax & Legal Services Division of PwC providing tax consulting services to a broad range of clients.

David Wood, CTA, is a Tax Partner in the Melbourne office of King & Wood Mallesons. He has more than 30 years experience in providing tax advice and conducts a varied practice which covers all aspects of revenue law. David has particular experience in advising on financial services and financial transactions, including innovative financial products, derivatives, securitisations and infrastructure projects. David also advises on mergers and acquisitions, international taxation, tax audits, the conduct of tax litigation, stamp duty and GST.


FURTHER INFORMATIONWhat, when and how to

Registration optionsOnline: taxinstitute.com.au/infrastructure Email: [email protected] Fax: 02 8223 0077 Mail: The Tax Institute, GPO Box 1694, Sydney NSW 2001

Registration inclusionsFull conference registration includes participation in the full technical program, electronic access to all available materials via The Tax Institute CPD app, attendance at the conference dinner on Thursday night and all meals and refreshments during conference hours. Registration fees do not include travel, accommodation or hotel incidentals.

Early bird registrationAll registrations received and paid for on or prior to Friday 1 April 2016 will be entitled to an early bird discount.

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

Delegate materials The delegate registration fee includes electronic access to all available materials via The Tax Institute CPD app. Email notification with access to materials will be sent to all registrants in the week prior to the conference.

A hardcopy folder containing the available technical presentations and papers is available for an additional fee of $100. If you would like to purchase this folder, please complete the relevant section on the registration form.

Delegate list A delegate list will be included on the conference app to assist with networking. Please indicate on the registration form if you do not want your name included on the list.

Special dietary requirements Please indicate any special dietary requirements on the registration form.

CPD Accreditation Full conference attendance counts for 9.5 hours of structured Continuing Professional Development Accreditation with The Tax Institute. Single-day attendance on Thursday counts for six hours, and on Friday three and a half hours.

Venue and accommodation The conference will be held at The Langham, Melbourne. The Langham is a five-star luxury hotel located on the Southbank Promenade.

Ozaccom has negotiated special rates with four accommodation providers for delegates travelling to the conference. Room rates are quoted on a per room, per night basis (inclusive of GST) and are only available through The Tax Institute’s Ozaccom Conference webpage https://ep.ozaccom.com.au/public/IFC16/accommodation.aspx.

Getting thereThe Langham, Melbourne is located 27 kilometres from Melbourne’s Tullamarine Airport, which is approximately a 25-minute drive. By train, Flinders Street Station is the closest to The Langham. It is 450 metres from the station, which is approximately a six-minute walk.

Parking There is no onsite parking at The Langham; however, the Southgate car park is only a short walk and offers secure undercover parking, including designated disabled bays, and is open 24 hours, every day of the year. Access to the car park is from either City Road or Southgate Avenue.

Local weather Melbourne experiences average temperatures between 9°C and 19°C during the month of May. This late autumn/early winter period is notable for extended periods of very light winds in Melbourne, although there are a few days of strong wind, mostly from the north. Cloudy and showery weather may persist for some days at a time, but prolonged heavy rain is rare.

Conference dinner The conference dinner will be held on Thursday evening in the Alto Room at The Langham from 6.45pm to 10.00pm. The conference dinner is included in the registration fee for full conference delegates. Additional tickets are available to purchase for accompanying persons at a cost of $150. Please indicate your requirements, including dietary requirements, on the registration form.

Dress code Business or business casual clothing is suitable for the duration of the conference including the conference dinner.

Alteration and cancellation policy (including changing or transferring sessions) 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 registration that an administration fee of 20% of the registration fee will be charged for cancellation by delegates. Cancellations must be received in writing by The Tax Institute at least five working days prior to the event. No refund will be given for cancellations received within five working days of the event; however, a replacement may be nominated. 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. Further details on The Tax Institute’s cancellation policy can be found at taxinstitute.com.

New member The new member registration fee includes fees for Affiliate level membership of The Tax Institute so that you can take advantage of the many benefits membership affords. Membership is extended until 30 June 2017.

Become a member There 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 $300 on the member registration fee you will recieve membership until June 2017, benefits include:

� Taxation in Australia journal

� TaxVine e-newsletter

� TaxLine Research Service – free to members

� CPD event discounts

� Publications and tax product discounts

� Business Alliance Partner discounts.

PrivacyWe take your privacy seriously, and our policy can be viewed at: www.taxinstitute.com.au/go/footer/privacy.

EnquiriesFor further information regarding this event, please contact the Victorian team on (03) 9603 2000 or [email protected].


RegisterREGISTRATION FORMPlease photocopy for additional delegates. All prices quoted include GST. ABN 45 008 392 372.

PLEASE PRINT IN BLOCK LETTERS.

National Infrastructure Conference 26–27 May 2016 3160526M1/WD

Registration

Register

MailGPO Box 1694, Sydney NSW 2001

Fax02 8223 0077

Member New member* Non-member

Early bird registration price (register on or before 1 April 2016)

$1,415 $1,715 $1,715

Full registration price (register after 1 April 2016)

$1,565 $1,865 $1,865

OnlineSave time, register online attaxinstitute.com.au/infrastructure or email [email protected]

Please include technical papers $100

Total registration fee _________________________________________________________________

Full registration fee includes catering, conference dinner and electronic material.

Dietary requirements: Date of issue: March 2016

*Signature: Date:

*SPECIAL NEW MEMBER OFFERSave on the non-member price and become a member of The Tax Institute today. The new member registration fee includes fees for Affiliate level membership of The Tax Institute so that you can take advantage of the many benefits membership affords. Membership is extended until 30 June 2017. Please read and sign below to take up membership.

Declaration I hereby apply for membership of The Tax Institute. I declare I am a person of good fame, integrity and character and agree to be bound by the Constitution of The Tax Institute. For more information on membership visit taxinstitute.com.au.

Please advise below which sessions you would like to attend during the conference.

Day two – Friday 27 May

Session: 9.50am–10.40am

Session 8A: ATO’s Areas of Compliance Focus

Session 8B: Imposition of Australian Stamp Duties on Foreign Entities

Session: 11.10am–12.00pm

Session 9A: Thin Capitalisation – A Focus on Trusts

Session 9B: Tax Sharing and Tax Funding Agreements in a Project Financing Context

Breakout sessions

Conference dinner

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

Thursday 26 May: Alto Room

Yes, I WILL be attending the conference dinner OR

No, I WILL NOT be attending the conference dinner

Yes, I REQUIRE additional ticket/s for the conference dinner at $150 per person

No. x tickets at $150 each: $ Name(s):

Dietary requirements

PERF

PERF

Payment details summary

Registration fee $

Additional Conference Dinner ticket ($150) $

Technical Papers and Power Points (add $100) $

Total payable $

Payment method

Please note: All registration payments must be made prior to the event, unless other arrangements have been made with The Tax Institute.

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. Our policy can be viewed at taxinstitute.com.au/go/footer/privacy.

ReplacementsPlease note: Registrations for the event are not interchangeable, but replacements are acceptable. Please notify us at least two days prior if you intend on sending a replacement. CPD hours will be allocated to the designated attendee. If the replacement is not a member, the non-member registration fee will apply.

CancellationsThe Tax Institute must receive cancellations in writing five working days prior to the convention. No refund will be given for cancellations received within five working days of the event. A replacement may be nominated. Further details on The Tax Institute’s cancellation policy can be found at taxinstitute.com.au.

I enclose a cheque* for $ *Please make cheque payable to The Tax Institute in Australian dollars.

Please charge my credit card $

Card type:

AMEX Visa MasterCard Diners

Card no. / / /

Expiry date:

Cardholder’s signature:

Cardholder’s name:

For further information regarding this event, please contact Victoria O’Connell on (03) 9603 2000 or [email protected].

Delegate contact details

Title: (Dr/Mr/Mrs/Miss/Ms/Other)

First name:

Last name:

Member no:

Postal address:

Suburb:

State: Postcode:

Company:

Position:

Tel:

Mobile:

Email:

Fax:

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.

EMBRACE YOUR DIGITAL TAX WORLD

Accessing the conference online

Join us on LinkedInJoin The Tax Institute group on LinkedIn to network and contribute to the group discussions and tax news.

Follow us on Twitter Follow us @TaxInstituteOz for daily tax news, updates and tweets. Use #nextgentax to share your posts about the convention.

FacebookLike us on Facebook for news, careers information and networking.

Register and purchase onlineSave time – register online for CPD or purchase dedicated publications, DVDs and more at taxinstitute.com.au.

Visit our blogGet the latest industry news from the team at The Tax Institute by visiting our blog at taxinstitute.blogspot.com.au.

Tax Knowledge eXchangeSubscribe and get access to Australia’s leading online database containing over 65,000 records including papers, presentations, podcasts and videos through the Tax Knowledge eXchange. Visit our website for details. Now includes up to 17 structured CPD hours.

iCPD – online and interactiveNo matter where you are in Australia or the world, you can access seminars by The Tax Institute. These online and interactive seminars come complete with presenter, chairperson and discussion forum. Visit taxinstitute.com.au/icpd to find out more.

Convention Mobile Web AppInstantly access conference details, scheduling, speaker biographies as well as available technical papers and presentations with the 2015 Financial Services Taxation Conference mobile web application, suitable for your web-enabled smartphone or device. Visit the website taxinstitute.com.au/2015financialservices for the download link. Available from February 2015.

0121

VIC

_3/1

6

Level 15, 350 Collins Street Melbourne, VIC 300

Tel: 03 9603 2000 Fax: 03 9603 2050

For information, please contact our Vic division: [email protected]

National Infrastructure Conference is proudly sponsored by

Documents

NATIONAL INFRASTRUCTURE CONFERENCE · 2018. 4. 5. · THE TAX INSTITUTE - National Infrastructure Conference - 3 TECHNICAL PROGRAM Event summary Day one – Thursday 26 May 2016 Time