2015 NATIONAL GST INTENSIVE

17–18 September 2015The Langham, Melbourne

taxinstitute.com.au

2 - THE TAX INSTITUTE - 2015 National GST Intensive

WELCOME2015 National GST Intensive

The Tax Institute’s annual National GST Intensive is the pre-eminent national conference for GST specialists. This year we are back in Melbourne, at The Langham.

This conference is relevant to all those interested in GST. It has been designed to cover topical areas as well as revisit some of the basic building blocks of GST.

We are very fortunate this year to have as our keynote speaker James Hmelnitsky SC from 6 Selborne Wentworth Chambers. James appears regularly in taxation appeals in the Federal Court of Australia and the Administrative Appeals Tribunal, and in revenue and commercial matters in other State and Territory courts and tribunals.

The 2015 National GST Intensive will take place over two days, with the popular mix of plenary and workshop sessions delivered by a selection of expert presenters, covering topics including the latest issues arising in the areas of real property, wealth management, administration, compliance and dealing with the ATO. We also look to the international arena and finish off with a panel discussion on the top 10 things we all need to know about GST.

This year’s conference promises to continue the practice of bringing you up to date on the latest GST issues and building on your knowledge in key areas, while providing you with a great opportunity to network with colleagues and fellow GST enthusiasts.

I strongly encourage you to attend this event, and look forward to seeing you there.

Mark West, CTA, McCullough RobertsonChair, Conference Organising Committee

Thank youThe Tax Institute gratefully acknowledges the generous assistance of members of the GST Intensive Organising Committee:

Mark West, McCullough Robertson, CTA (Chair, Conference Organising Committee)Gordon Brysland, ATOGeoffrey Mann, CTA, AshurstScott McGill, CTA, Moore Stephens SydneyBrad Miller, CTA, Ernst & YoungHeydon Miller, CTA, Level 22 ChambersJohn Oesterheld, ATI, Staloest Chris Plakias, WestpacMatthew Strauch, CTA, PwCKarl Wood, FTI, KPMG

THE TAX INSTITUTE - 2015 National GST Intensive - 3

TECHNICAL PROGRAMEvent summary

Day one – Thursday 17 September 2015

Time Session Presenter

8.30am–9.30am Registration

9.30am–9.45am Conference Opening Address and Senior Tax Counsel Update Mark West, CTA,Chair, Organising Committee

Member of The Tax Institute’s Tax Policy team

9.45am–10.30am Session 1: Keynote Address - Supplies Everywhere James Hmelnitsky, SC, AM, 6 Selborne Wentworth

10.30am–11.00am Morning tea

11.00am–12.00pm Session 2: Speed UpdateThe rate at which the GST is evolving can be overwhelming. This session will provide timely, technical content and insightful commentary on the matters that have shaped the world in which we manage the GST. This session will cover:

� Legislative amendments/proposed legislative amendments � Cases (including ATO litigation/ADR update) � Rulings.

StevenKoufomanolis, Australian Taxation Office

Michael Barnett, PwC

12.00pm–1.30pm Session 3A: FinTech and the Sharing EconomyThis session will address:

� Crowd funding � Crypto-currencies, including Bitcoin � Ride sharing (Uber) � Accommodation sharing (Airbnb).

Matt Cridland, CTA,DLA Piper

Alex Affleck,Australian Taxation Office

Session 3B: Financial ServicesGlobalisation, digitisation and disruptive technologies continue to present challenges when it comes to interpreting the GST law as it applies to financial supplies.

This workshop looks into some of these issues and other recent developments affecting financial supply providers, including:

� Impact of financial supply providers in a digital economy � Characterisation post-Travelex and the impact on determining the extent of creditable purpose

� The potential implications of recent court decisions (such as MBI Properties and Rio) for financial suppliers

� Methodologies and approaches for determining the extent of creditable purpose.

Chris Plakias,Westpac

Justin Ward, Deloitte Touche Tohmatsu Limited

Session 3C: GST Refunds – Whose Money is it Anyway?Issues surrounding GST refunds often involve a fine balance between a taxpayer’s right to a refund and policy reasons for not allowing those refunds. Parliament has modified a taxpayer’s underlying right to a refund by giving the Commissioner the ability to retain a taxpayer’s refund pending verification checks, and denying a refund where a supplier has passed on the GST and not reimbursed the recipient of the supply. This session will focus on:

� Policy considerations for legislatively modifying refund entitlements � What do s 8AAZLGA of the Taxation Administration Act and Div 142 of the GST Act do? What is the difference?

� How do I get my refund? � What are my review rights?

Jenny Lin,Australian Taxation Office

Amelia O’Rourke, Ryan Australia

1.30pm–2.30pm Lunch

4 - THE TAX INSTITUTE - 2015 National GST Intensive

TECHNICAL PROGRAMEvent summary

Day one – Thursday 17 September 2015

Time Session Presenter

2.30pm–4.00pm Session 4A: FinTech and the Sharing EconomyThis session will address the following:

� Crowd funding � Crypto-currencies, including Bitcoin � Ride sharing (Uber) � Accommodation sharing (Airbnb).

Matt Cridland, CTA,DLA Piper

Alex Affleck,Australian Taxation Office

Session 4B:Financial ServicesGlobalisation, digitisation and disruptive technologies continue to present challenges when it comes to interpreting the GST law as it applies to financial supplies.

This workshop looks into some of these issues and other recent developments affecting financial supply providers, including:

� Impact of financial supply providers in a digital economy � Characterisation post-Travelex and the impact on determining the extent of creditable purpose

� The potential implications of recent court decisions (such as MBI Properties and Rio) for financial suppliers

� Methodologies and approaches for determining the extent of creditable purpose.

Chris Plakias,Westpac

Justin Ward, Deloitte Touche Tohmatsu Limited

Session 4C: GST Refunds – Whose Money is it Anyway?Issues surrounding GST refunds often involve a fine balance between a taxpayer’s right to a refund and policy reasons for not allowing those refunds. Parliament has modified a taxpayer’s underlying right to a refund by giving the Commissioner the ability to retain a taxpayer’s refund pending verification checks, and denying a refund where a supplier has passed on the GST and not reimbursed the recipient of the supply.

This session will focus on:

� Policy considerations for legislatively modifying refund entitlements � What do s 8AAZLGA of the Taxation Administration Act and Div 142 of the GST Act do? What is the difference?

� How do I get my refund? � What are my review rights?

Jenny Lin,Australian Taxation Office

Amelia O’Rourke, Ryan Australia

4.00pm–4.30pm Afternoon tea

4.30pm–5.30pm Session 5: Cross-Border Intangibles: Learnings From Offshore This session will address the following:

� OECD BEPS – Addressing the tax challenges of the digital economy � What is meant by “digital economy”? � EU place of supply/destination principle/MOSS � Other approaches – eg South Africa/Japan � Current Australian approach � Options for Australia.

Peter Konidaris, ATI, PwC

Josephine Drum, Australian Taxation Office

5.30pm–7.00pm Free time

7.00pm–11.00pm Conference dinner

8.30pm After-dinner speaker: And what have you learned Dorothy?

Michael Evans, CTA,Taxsifu

THE TAX INSTITUTE - 2015 National GST Intensive - 5

TECHNICAL PROGRAMEvent summary

Day two – Friday 18 September 2015

Time Session Presenter

8.30am–9.30am Session 6: Resolving Disagreements Before They Become DisputesMany “disputes” should have a shorter life span and demand less resources from both the taxpayer and ATO alike. This session will consider how taxpayers and the ATO can approach potential issues of conflict to reduce the number proceeding to the dispute stage. This session will include discussion on:

� Active involvement of the right people at the right time � Communicating and understanding preliminary views from the ATO and how/why these have been formed

� Providing the necessary information/evidence to the ATO � What changes have occurred in the ATO’s handling of disputes and what this means for you.

Brad Miller, CTA, EY

Andrew Orme, Australian Taxation Office

9.30am–10.30am Session 7: Creditable Purpose Post-Rio TintoThe Rio Tinto case dealt with input tax credit recovery on costs related to the provision of accommodation to Rio Tinto’s workforce in its Pilbara operations. However, the Federal Court’s analysis of the concept of “creditable purpose” has far broader application to the determination of input tax credit recovery more generally and raises a number of questions, including:

� How was creditable purpose determined in Rio Tinto? � Has Rio Tinto changed the creditable purpose test as previously understood? � How does the test in Rio Tinto apply in the context of other input taxed supplies, including financial services, capital raising and mergers and acquisitions?

Matthew Strauch, CTA, PwC

10.30am–11.00am Morning tea

11.00am–12.00pm Session 8: Supply Post-MBI PropertiesThis session will examine the what, the when and the who of supply in light of the High Court’s decision in MBI Properties and the impact on ATO rulings.

Geoff Mann, CTA, Ashurst

Gordon Brysland, CTA, Australian Taxation Office

12.00pm–1.00pm Session 9: Consideration Post-MBI PropertiesThe MBI Properties case also dealt with the issue of consideration for the supply in respect of which MBI Properties was held to be the supplier. What does this mean more broadly for “consideration”, and what impact does the Lend Lease stamp duty case, heard by the High Court the same day as MBI Properties, have for GST?

Chris Sievers, Victorian Bar

1.00pm–2.00pm Lunch

2.00pm–3.00pm Session 10: Hot TopicTo ensure this session is up to date, the relevant topic will be selected closer to the conference date.

Andrew Sommer, CTA, Clayton Utz

3.00pm–3.30pm Afternoon tea

3.30pm–4.45pm Session 11: The Top 10 Things you and your other Advisors Should Know about GST A panel of tax professionals from commerce, advisory and revenue backgrounds will share their practical experience and reflect on, among other things:

� Rulings � Cases � Administrative tips.

Matthew Nicholls, CTA, EY

Chris Plakias, Westpac

4.50pm–5.20pm Conference close drinks

6 - THE TAX INSTITUTE - 2015 National GST Intensive

PRESENTER PROFILESAn overview of our experts

Alex Affleck, ATO, joined the Australian Taxation Office in 1997 and is a Tax Counsel in the Tax Counsel Network, specialising in indirect taxes. He has been involved in public rulings and litigation, as well as providing input on taxation law design.

Michael Barnett is a Director in PwC’s Tax and Legal team in Melbourne. Michael has over 10 years experience advising on indirect taxes in both Australia and the EU, having spent 5 years with PwC UK. Michael advises on all areas of GST with a particular focus on financial services, mergers and acquisitions, and cross border arrangements. Michael is a member of the Chartered Accountants Australia and New Zealand.

Gordon Brysland, CTA, joined the ATO in 2011 as an Assistant Commissioner where he provides technical leadership on significant GST issues. He was previously a GST specialist at AGS, and before that spent 13 years in private practice (mainly in indirect tax areas). He holds degrees in law (honours) and economics, and has published extensively in tax and related public law areas.

Matthew Cridland, CTA, is a Partner in the Tax team of DLA Piper in Sydney. He has specialised in GST for more than 15 years and he also advises on customs matters. He regularly publishes papers and articles on GST developments. He is a member of the GST committees for the Property Council of Australia and the Financial Services Council.

Josephine Drum, ATO, is a senior tax specialist with the Australian Taxation Office (ATO). Since 2000 Josephine has predominantly specialised in GST cross-border matters. In 2008 Josephine was seconded to the Commonwealth Treasury to assist the Board of Taxation’s Review of the Legal Framework for the Administration of the GST and then in 2009 was a working group member for the Board of Taxation’s review of the Application of GST to cross-border transactions. Josephine was appointed as a Vice Chair of the OECD’s Working Party 9 (WP9) on Consumption taxes in November 2014. Since January 2014 Josephine has been a member of WP9’s business-to-consumer task team responsible for developing internationally agreed place of taxation rules and simplified collection mechanisms for the business-to-consumer aspects of the International VAT/GST Guidelines.

Michael Evans, CTA, is a Senior Fellow of the University of Melbourne where he conducts GST principles and advanced comparative value-added tax subjects in the university’s Masters level tax courses. He is also a member of the Certificate of Applied Tax Expert panel of The Tax Institute with a particular focus on the GST module. Michael is a sole practitioner and registered tax agent providing tax strategy, advisory and knowledge management services to clients in the profession, business, and government and not-for-profit sectors. Over recent years, Michael has authored reports and reviews for government agencies in Australia, Canada, Asia and the Middle East on the design and legislation of taxation systems generally and indirect taxes in particular. Michael served more than 20 years as a Partner of KPMG specialising in both direct and indirect taxes, retiring from the partnership in December 2009.

James Hmelnitsky, SC, AM, 6 Selborne Wentworth, appears regularly in taxation appeals in the Federal Court of Australia and the Administrative Appeals Tribunal, and in revenue and commercial matters in other State and Territory courts and tribunals. James has appeared in the High Court in matters involving the Corporations Law, stamp duty, income tax and GST. He appeared as counsel in all four of the High Court cases which addressed the meaning of “supply” in the GST Act, appearing both for and against the Commissioner of Taxation. James commenced practice at the bar in 2001 and took silk in 2013. Between 1998 and 2001 he practiced as an attorney at Shearman and Sterling in New York.

Peter Konidaris, ATI, is a Partner and the National Leader of the Indirect Taxes group of PwC which incorporates GST, customs duties, international trade and employment taxes. He specialises in GST and customs duties and has advised local and international clients on GST issues since the introduction of the tax, and is widely recognised for his expertise and insight in his field. Further, Peter regularly contributes to the development of thinking and commercial practice on GST-related issues and is a lecturer with The Tax Institute.

Steven Koufomanolis, ATO, holds a Bachelor of Commerce, Bachelor of Law, Masters of Taxation and is a qualified lawyer and chartered accountant. Steven joined the ATO in 2003 and since then has been a technical leader providing advice across direct and indirect taxes in complex rulings, audits, objections and litigation for large corporate clients. For the last 4 years Steven has been a Tax Counsel focussing on GST and involved in developing formulation of the ATO view in significant GST rulings and litigation, including in the recent unanimous High Court decision on GST and leasing, MBI Properties.

Jenny Lin joined the ATO in 2012 and is an Associate Technical Adviser in the Tax Counsel Network, specialising in indirect taxes and tax administration provisions. Prior to joining the ATO, Jenny was a policy analyst in the Revenue Group at Treasury.

Geoff Mann, CTA, is a Partner of the Tax team at Ashurst. He advises on indirect tax, with particular emphasis on GST, stamp duty, land tax and human resources taxes. Geoff has over 25 years experience, having advised on a wide range of transactions and issues across all states and territories. Geoff’s broad practice enables him to consult in relation to overall tax management strategies and review programs, as well as due diligence exercises.

Brad Miller, CTA, is a Partner in Ernst & Young’s Indirect Tax team in Melbourne, advising on a range of indirect taxes including GST. While Brad assists clients in different industries, he focuses on clients in the financial services sector (including superannuation) by providing clear and concise value propositions to clients on very technical aspects of the GST legislation. Brad also assists clients from an indirect tax perspective on due diligence; structuring for acquisitions; divestment, developing and documenting GST apportionment methodologies; and managing ATO audits and disputes. Brad is an active member of a number of indirect tax committees for different industry associations, regularly advocating on behalf of those associations before both the ATO and Treasury.

THE TAX INSTITUTE - 2015 National GST Intensive - 7

PRESENTER PROFILESAn overview of our experts

Matthew Nicholls, CTA, is an Executive Director with Ernst & Young’s Adelaide Tax Practice and specialises in Indirect Tax matters. Matthew has over 24 years’ experience in working with tax. He spent 14 years working in the ATO and was involved with establishing the GST presence in the Adelaide office. Matthew has worked for EY for over 10 years and specialises in providing technical advice, assisting with compliance issues and with the implementation and use of data analytics for clients. Matthew co-chaired The Tax Institute’s National GST Subcommittee for 3 years until 2015, is the chair of the SA Technical Committee and sits on the ATO’s GST Advisory Group.

Andrew Orme is an Assistant Commissioner at the ATO, with responsibility for independent review, large market objections and litigation case leadership. Before taking on his current role, he was in the ATO’s Tax Counsel Network, where he was a Senior Tax Counsel and acted for a period as Deputy Chief Tax Counsel for Indirect Taxes. He has been involved in several significant GST cases, including Qantas Airways, AP Group and Rio Tinto. Prior to joining the ATO he was a Senior Associate specialising in tax at Clayton Utz.

Amelia O’Rourke is a Director at Ryan Australia and advises major corporate clients on all aspects of GST. Before her consulting roles, Amelia worked for five years in indirect tax advisory roles at Macquarie Group and Westpac. In the public sector Amelia worked in the ATO and Treasury for 10 years including as a member of the original team that designed and drafted Australia’s GST law. She performed the role of Assistant Commissioner responsible for liaison between the ATO, Treasury and the Parliament, and has also worked in the Assistant Treasurer’s office and the Indirect Tax policy group in Treasury.

Chris Sievers practises primarily in revenue law, with a particular focus on indirect taxes such as GST and stamp duty. 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 as Counsel for the taxpayer in two of the three GST cases to be heard by the High Court: Reliance Carpet and Qantas. Chris left the Bar in 2008 for a little over three years to head the Melbourne Tax Controversy Group at PwC and to lead a national focus on indirect tax controversy matters. Chris returned to the Bar in 2011.

Andrew Sommer, CTA, is the national practice group leader for tax at Clayton Utz and has been working in tax for over 20 years. Andrew specialises in GST, providing advice across all industry sectors and levels of government as well advising on other tax issues, including land tax, payroll tax, FBT and State based royalty regimes. Andrew has also acted for clients in relation to various litigious tax matters at all levels of review, including the High Court. Andrew lectures in GST for the University of Sydney as part of the Master of Laws program and has previously taught GST subjects for the University of New South Wales. Andrew serves on the Indirect Tax Public Rulings Panel and the Tax Institute’s Education Quality Assurance Board, is a member of the editorial board of the Australian Tax Law Bulletin, the indirect tax editor of the Australian

Journal of Banking and Finance Law and Practice and is co-author of the book, Tax and Insolvency.”

Matthew Strauch, CTA, is a GST Partner based in Melbourne with over 16 years’ experience in advising on indirect taxes in both Australia and the UK. Matt specialises in financial services and property, and advises on a broad range of commercial arrangements and issues in these sectors. He has significant experience in working with the ATO and in controversy matters. Matt holds an LLB, BComm and LLM. Matt is a Solicitor of the Supreme Court of NSW.

Justin Ward, CTA, is a Director in Deloitte’s Indirect Tax team. Justin has been advising on GST and other indirect taxes for over 17 years. This includes a secondment to London to develop UK/EU VAT experience and secondments to two Australian financial institutions where he gained experience in dealing with complex issues as an in-house adviser. Justin provides indirect tax assistance to clients operating in a number of industries. He has a keen interest in financial services and has facilitated modules in the CTA program.

Mark West, CTA, is a Partner at McCullough Robertson and is qualified both in law and as a Chartered Accountant. Mark regularly advises clients on trust and Div 7A-related matters. He has acted, and continues to act, for clients in appeals to the Administrative Appeals Tribunal and Federal Court regarding income tax, small business CGT, GST and other matters. Mark was a member of the working group for the review of Div 7A recently conducted by the Board of Taxation and provided to the government in November 2014 (awaiting public release).

8 - THE TAX INSTITUTE - 2015 National GST Intensive

FURTHER INFORMATION

What, when and how to

Online registration Delegates are encouraged to register online at www.taxinstitute.com.au/gstintensive2015.

Registration inclusionsConference registration includes participation in the full technical program, electronic access to all available technical papers and presentations, attendance at the conference dinner on Thursday 17 September and all lunches and refreshments during conference hours. Registration fees do not include travel, accommodation, hotel breakfasts or hotel incidentals.

Early bird registrationAll registrations received and paid for on or before Friday 31 July 2015 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.

Printed materialsTo assist in reducing the environmental impact, the standard registration option will provide only electronic access to materials. For an additional fee of $100, delegates may choose to receive all available technical papers and presentations in hard-copy format at the conference. Refer to the registration options and indicate your preference.

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

Confirmation of registrationA confirmation letter and tax invoice will be sent via email.

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

VenueThe Langham, Melbourne 1 Southgate Avenue, SouthGate Tel: 03 8696 8888

The Langham boasts an outstanding location amid the city’s captivating arts and leisure district, and offers sweeping vistas of the Yarra River and Melbourne skyline.It is a sanctuary nestled on the famous Southbank Promenade.

AccommodationFavourable room rates have been negotiated and secured for conference delegates at The Langham, Melbourne. All accommodation bookings can be made through Ozaccom by calling 1800 814 611 or by visiting https://ep.ozaccom.com.au/public/GTI15/accommodation.aspx.

Please note that as per venue 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 to be settled on checkout.

The Langham, Melbourne (Conference venue)Grand Classic View Room from $265 per night, room only

For other room types or additional hotels, please call Ozaccom on 1800 814 611.

Conference dinner – Thursday 17 SeptemberAlto Room, The Langham, MelbourneThe conference dinner 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 $160. 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 dinner on Thursday 17 September.

THE TAX INSTITUTE - 2015 National GST Intensive - 9

FURTHER INFORMATION

What, when and how to

Getting there

The Langham Hotel is located 30km (21-minute drive) from Tullamarine Airport.

Train Flinders Street station is the closest station to The Langham, Melbourne, approximately 450 metres or a six-minute walk.

Taxi Taxis are available to take you directly to The Langham, Melbourne. The journey generally takes around 25 minutes and costs between $64 and $72.

Parking The hotel offers valet parking at a fee of $64 per day.

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 2015 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 There is no time like the present to join Australia’s leading educator and professional association in tax and take advantage of the special new member introductory offer. For an additional $200 on the member registration fee, you can become a member and gain access to “the mark of expertise” (membership is extended until 30 June 2016) and a two-week trial to the Tax Knowledge eXchange.

Member 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.

The Chartered Tax Adviser ProgramDeveloped 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.

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

10 - THE TAX INSTITUTE - 2015 National GST Intensive

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 conference.

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.

Tax Knowledge eXchangeSubscribe and gain access to Australia’s leading online database containing over 55,000 records including papers, presentations, podcasts and videos through the Tax Knowledge eXchange. Visit the website for details.

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.

Conference AppInstantly access conference details, scheduling, speaker biographies as well as available technical papers and presentations with the 2015 National GST Intensive mobile web application, suitable for your web-enabled smartphone or device. Visit the website taxinstitute.com.au/GST for the download link. Available from August 2015.

Registration

Please see page 8 for registration inclusions.

Early bird registration price (register on or before 31 July 2015) Standard registration price (register after 31 July 2015)

Tax Institute member $1,495 Tax Institute member $1,645

Non-member $1,895 Non-member $2,045

New member* $1,695 New member* $1,845

I understand that the registration fees do not include printed materials. Access to materials will be electronic. Add printed materials ($100)

Dietary requirements: Date of issue: 4 June 2015

Promotional code:

Breakout session selection

Please tick the breakout sessions you would like to attend during the conference:

Thursday 17 September 2015

12.00pm–1.30pm Session 3A: FinTech and the Sharing Economy Session 3B: Financial Services Session 3C: GST Refunds – Whose Money is it Anyway?

2.30pm–4.00pm Session 4A: FinTech and the Sharing Economy Session 4B: Financial Services Session 4C: GST Refunds – Whose Money is it Anyway?

Register

Online or emailSave time, register online at taxinstitute.com.au or email eventregistrations@taxinstitute.com.au

MailGPO Box 1694 Sydney, NSW 2001

Fax02 8223 0077

REGISTRATION FORMPlease photocopy the blank form for additional delegates. All prices quoted include GST. ABN 45 008 392 372

PLEASE PRINT IN BLOCK LETTERS. 2015 National GST Intensive | 17–18 September 2015 1150909M1/BM

*SPECIAL NEW MEMBER OFFERThe 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 2016. Please read and sign below to take up membership. DECLARATIONI 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 www.taxinstitute.com.au.

*Signature: Date:

(*Please read and sign below)

Conference dinner

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

Thursday 17 September: The Langham, Melbourne

Yes, I WILL be attending the conference dinner OR No, I WILL NOT be attending the conference dinner Yes, I require additional tickets for the conference dinner at $160 per person

No. x tickets at $160 each $ Name(s):

Dietary requirements:

0333

NAT

_06/

15

Payment details summary

Registration fee $

Papers (add $100) $

Additional ticket(s) for conference dinner (add $160) $

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, and 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 seminar. 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 the National Events Team on 1300 733 842 or email nationalevents@taxinstitute.com.au. For registration enquiries, please contact eventregistrations@taxinstitute.com.au.

Your 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.