ESTATE PLANNING PROPERTY TAX YOUR CPD GUIDE BUSINESS SUCCESSION TRUSTS SYMPOSIUM GST BUSINESS SALES ATO DISCRETIONARY TRUSTS.

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1 ESTATE PLANNING GST SMSF STRUCTURES RESIDENCY TIPS AND TRAPS DISCRETIONARY TRUSTS ATO BUSINESS SUCCESSION EXPERTS WAR STORIES DECEASED ESTATES FEDERAL TAXES BENEFICIARIES INTERNATIONAL DEALINGS SECTION 100A UPEs BUSINESS SALES TRUSTS SYMPOSIUM CASE STUDY SMALL BUSINESS RESTRUCTURESFOREIGN INVESTORS INDIRECT TAX LAND TAX SMSF TESTAMENTARY PROPERTY TAX DIVISION 7A RESETTLEMENT Australia's trusted CPD provider for 15 years STAMP DUTY DISTRIBUTIONS FAMILY TRUSTS YOUR CPD GUIDE 20 FEBRUARY 1 MARCH 2018 UNSW CBD Campus, 1 O Connell St, Sydney Accredited by ATTEND IN PERSON OR ONLINE Members can claim 6.5 CPD hours per day EARLY BIRD OFFER SAVE UP TO $100 WHEN YOU REGISTER & PAY BY 22 DECEMBER FREE PAPERS WITH EVERY CONFERENCE REGISTRATION

2 3 RD ANNUAL 3RD ANNUAL BUSINESS SUCCESION ESTATE PLANNING TRUSTS SYMPOSIUM 182AN01 BUSINESS SUCCESSION AND ESTATE PLANNING 182AN02 TUESDAY, 20 FEBRUARY AM TO 5.15PM $695 WEDNESDAY, 21 FEBRUARY AM TO 5.15PM $695 As the number of ATO audits on Australian trusts are increasing, it is crucial that as your clients trusted advisor you stay informed. This symposium will provide you with an indispensable update on all of the key issues from Division 7A, Section 100A, international dealings and trust variations plus all the complexities of trusts from Sydney s foremost accountants, lawyers and barristers. You have to stay ahead in this unsparing world of trusts and we have the program to give you the edge. Envision the ideal client: They come to you with a cache of investments, a bevy of business interests, and more wealth than they know what to do with. And they want YOU to help them pass that wealth on. But guess what? They re envisioning the ideal accountant. One who s on top of the latest business succession and estate planning strategies. One who invests a day learning from Australia s leading accounting and legal experts. One who has the most effective strategies and insights needed to create tailored succession and estate plans. The ideal client is out there, and if you want to be their ideal accountant, you cannot afford to miss this opportunity to elevate your practice.» Chair: David Pring, Tax Partner, KPMG Tricky Trusts Issues You Cannot Avoid as a Trusted Advisor» Presented by Peter Bobbin, Managing Principal, Argyle Lawyers; Chair of STEP NSW; 2015 Tax Advisor of the Year (SME), The Tax Institute MODERN CHALLENGES Division 7A: An Ongoing Nightmare? Don t forget Subdivision EA: individual beneficiaries with debit loans Was TR 2010/3 the end of corporate beneficiaries as we once knew them? UPEs, Div. 7A loans and sub-trusts: Which path to follow? What is the best role for a trust in your client s structure?» Presented Peter Bembrick, Partner, Taxation Services, HLB Mann Judd Will Section 100A Sink Your Clients? More and more family trusts and their use in family dealings is gaining the attention of the Commissioner. Examine the application of section 100A where family trusts are involved. When will section 100A not apply as the arrangement was an ordinary family or commercial dealing? What exactly is meant by a reimbursement agreement? Dealing with UPEs, in particular where there are corporate beneficiaries The washing machine» Presented by Vanessa Priest, Partner, Deloitte Private Tax International Dealings with Trusts and Beneficiaries: Practical Issues and Case Studies Foreign trusts with Australian beneficiaries - Trust and beneficiary residency - How are Australian beneficiaries taxed on distributions? - Income attribution rules to watch out for Australian trusts with foreign beneficiaries - How are foreign beneficiaries taxed on distributions? - Withholding taxes/ double tax agreements Case study examples» Presented by Stuart Le Cornu, Partner, Tax Advisory, Fordham Group HEAR FROM THE LEGAL EXPERTS Panel Discussion and Q&A This is the opportunity to gain further insights and guidance from the top legal experts and ask any questions you may have, including on issues such as: Lost trust deeds Trust distribution resolution Family trust elections Recent development and case affecting trust law» Panellists: Denis Barlin, Barrister, Thirteen Wentworth Selborne Chambers Peter Bobbin, Managing Principal, Argyle Lawyers Allan Swan, Director, Estate Planning Equation PRESSING TRUSTS ISSUES Trust Variations: Practice and Pitfalls We deal with trust deeds every day: discretionary, unit, SMSF, etc, and for tax, business or family reasons our clients often want to vary them. Trust deeds are not standard, variation clauses are not uniform and invalid variations can have extensive and expensive ramifications. What to look for in a variation clause The changes that may trigger a resettlement Changes that result in liability for stamp duty What the courts have said Managing your practice risk» Presented by Denis Barlin, Barrister, Thirteen Wentworth Selborne Chambers Issues You Need to Know about Trust Vesting Trust terms and provisions: amendments vs resettlements Creating future default entitlements to income and capital Creating personal, non-transferrable rights of occupation Provisional deeds of vesting CGT and land transfer duty implications South Australia trusts and real estate located in other jurisdictions Bringing forward vesting dates Dealing with unallocated income and unpaid entitlements» Presented by Allan Swan, Director, Estate Planning Equation; Chartered Tax Advisor; SMSF Specialist Advisor; Preeminent Wills, Estates & Succession Planning Navigating the New Small Business Restructure Rollover: What Trusts Issues You Need to Know The Federal Government has introduced new tax laws enabling small businesses to change their business structures with no adverse income tax or CGT consequences. BDO has been involved in the formulation of these new provisions and this session will cover the following issues using worked examples: Overview of the new concession including eligibility, key conditions for the rollover relief and what it means to be a small business entity How to structure transactions to qualify for the concession and take advantage of the new flexibility for small businesses to restructure Meaning of genuine restructure including safe harbours for genuine restructures Importance of ultimate economic ownership The concession for discretionary trusts The effect of rollover in relation to specific asset taxing scenarios Other provisions including anti avoidance» Presented by Burton Andrews, Senior Manager, BDO» Chair: Anthea Kennedy, Partner, Teece Hodgson & Ward; Accredited Specialist in Wills & Estate; Leading Wills, Estates & Succession Planning A Tale of What Can Go Wrong and Why Planning is Necessary Tax effective estate planning Issues arising from testamentary trusts Sale of business assets and shares and winding up companies connected with estates Drafting ambiguities» Presented by David McGovern SC, 11th Floor, St James Hall Chambers A ROADMAP TO SUCCESS Value Added: Effective Business Valuations Identifying the 4 W s: what, why, who and when Recognising key value drivers Avoiding common valuation traps Sourcing data and information» Presented Alan Max, Partner, Corporate Finance, Pitcher Partners; CA Business Valuation Specialist Preparing a Business for Sale: The Sale Process Journey - Considering and determining expectations Succession options Business value drivers Steps to success The exit process» Presented by Peter Bobbin, Managing Principal, Argyle Lawyers; Chair of STEP NSW; 2015 Tax Advisor of the Year (SME), The Tax Institute Riches to Rags in 3 Generations: How You Can Prevent the Trend A practical guide to why good governance is key to successful succession planning, including: Succession planning in family business Creating family wealth outside the family business Creating a family office upon a liquidity event, such as sale of the family business» Presented by Kirsten Taylor-Martin, Partner Private Advisory, Grant Thornton; Accredited Advisor Family Business Australia & Family Firm Institute and Joanne Kenderes, Director Private Wealth, Grant Thornton Excellent and relevant information CHALLENGES & OPPORTUNITIES Estate and Succession Planning in the New Superannuation Environment Superannuation represents a significant element of an individual s wealth transfer in a succession or estate plan. Together with the dramatic regime change that occurred on 1 July 2017, this makes it ever more important and difficult to ensure that clients asset ownership/benefit wishes are met, with the greatest tax and duty efficiency. Eligible recipients and taxation of superannuation death benefits Pension strategies Superannuation proceeds trusts Ensuring that superannuation is protected from third-party attack Death benefit nominations and challenges to strategies» Presented by Darren Chinnappa, Supervisor, Nexia Australia; CA SMSF Specialist Practical Considerations in Testamentary Trusts: Lifecycles, Pitfalls and Keeping It All Tax Effective The lifecycle of a testamentary trust The lifecycle of the testator and the different testamentary trusts that may be appropriate Pitfalls in trust administration: stamp duty and land tax considerations Testamentary trust splitting Making the most of the trust structure: mortgages, rights of residence and tax effectiveness» Presented by Stephen Lynch, Director, Somerville Legal; Accredited Specialist in Wills & Estate; Recommended Wills, Estates and Succession Planning for Vulnerable Beneficiaries Trusts considerations for beneficiaries with life skill issues Special disability trusts Court ordered wills Financial attorney and guardianship issues» Presented by Dr Allison Stanfield, Senior Lawyer, View Legal Tax Planning for Deceased Estates Opportunities to put things right prior to death Dangers of partnerships and sole trader structures when death occurs Problems of dealing with trading stock, depreciating assets, farming partnerships Planning to avoid non-resident beneficiary issues Restructures that can preserve pre-cgt asset status» Presented by Clifford Hughes, Principal, Clifford Hughes & Associates; Accredited Specialist in Tax Law and Business Law; Chartered Tax Advisor

3 INAUGURAL RECORDINGS PROPERTY TAX CONFERENCE 183AN01 THURSDAY, 1 MARCH AM TO 5.15PM $695 Where there s a property transaction, there are myriad tax issues. How do you ensure you re on top of property tax strategies? We re here to help, with a who-is-who line-up of some of the greatest accounting and legal minds working in the industry today. Come and soak in their knowledge, experience, insights and strategies that will help your practice stand out from the rest.» Chair: Tim Elliott, Tax Director, Moore Stephens Property Outlook: Impact of the Federal and State Property Taxes on the Economy NSW property market: Navigating the new landscape Broader impacts of property taxes on investments and the economy Upcoming opportunities and critical adjustments for the industry» Presented by Brendan Rynne, Chief Economist, KPMG YOUR PROPERTY TAX TOOLKIT NSW Property Taxes: What s New, Where are the Opportunities? Decisions to subdivide, build to hold, build to rent or build to sell, are having complex implications in this new tax landscape. The tax changes shaping the future of property development in NSW Land tax exemptions for primary production land Duty and amended land tax assessments, objections and refunds Navigating stamp/transfer duty, landholder duty, and the often neglected trust acquisition duty Subdivision of land for development, the land tax and stamp duty consequences Unpacking development and lease agreements» Presented by Rachel O Donnell, Director, PwC SMSFs: Compliance and Accounting Considerations for Investing in Property Structures available to hold property in an SMSF Can an SMSF own and run a property development business? SIS Act requirements that need to be considered Non-arm s length income and Part IVA: The current state of play» Presented by Mark Wilkinson, Partner - Superannuation, BDO A LEGAL PERSPECTIVE Lowering Litigation Risk: Recent Rulings and Case Law Affecting Property Taxes Two tax barristers will demonstrate unexpected taxation issues in property transactions and what you can learn from them. Consequences of not considering GST implications prior to contract Issues from using or misusing general GST clauses in contracts Timing implications with respect to the crystallisation of CGT Application of Small Business CGT Concessions What to consider in land tax assessments: Analysis of Leppington Pastoral Co Pty Ltd v Chief Commissioner of State Revenue [2017]» Presented by William P Calokerinos, Barrister, Wentworth Chambers; Andrew Rider, Barrister, Level 22 Chambers CPD RECORDINGS Available to Watch Anytime, Anywhere Just because you have missed - or will miss - an important conference or live stream, with our comprehensive library of recordings, doesn't mean you won't have the opportunity to: Learn from expert speakers Earn CPD points/hours* Study the papers and slides Enhance your understanding of the most relevant and pressing issues Many of our events are recorded and available for you to hear and watch (slides available where provided by a presenter) online from anywhere, day or night, with the click of a mouse. RECORDING CODE LENGTH PRICE BUSINESS AND TAX Recovery of Lost Wages and Entitlements in Insolvency Events (March 2017) OND173L08 1 HOUR $95 PPSA: And the Changes Keep Coming (March 2017) OND173N30 3 HOURS $330 Payroll Tax and Superannuation Guarantee (October 2017) OND1710AL02 1 HOUR $95 The New Small Business Restructure Rollover Concession (November 2017) OND1711AL03 1 HOUR $95 Fringe Benefit Tax Conference (February 2017) OND172N01C 6 HOURS $595 3rd Annual Tax Essentials Conference (June 2017) OND176N13 14 HOURS $1150 Taxation of Body Corporates: Mistakes that Cannot be Made Complex body corporate transactions that can result in double taxation What constitutes common property and body corporate assets How to accurately determine the taxable income GST issues of body corporates Case studies of specific transactions» Presented by Tony Nunes, Senior Client Director - Tax Consulting, Kelly + Partners Chartered Accountants Foreign Investors: New Laws, Fresh Strategies Direct or indirect ownership: pros and cons of different structures for a foreign investor ATO interpretation and application of non-resident CGT withholding Revised foreign investors tax law and surcharges Tax concessions that foreign investors must not claim Strategies for enabling inbound property investors meet tax obligations» Presented by Paul Heiler, Partner, RSM Austrralia STRUCTURES THAT WORK Structures and Restructuring: Designing for Excellence Importance of getting the structure right the first time Developing properties to hold: Appropriate structures Companies vs Trusts and setbacks of unit trusts as investment vehicles How to fix an inefficient ownership structure Importance of investors objectives in structure selection Incorporating estate planning and asset protection into a welldesigned structure» Presented by Paul Motta, Head of Private Tax, Grant Thornton Avoid Being on the ATO High Risk List: Hear from GST and CGT Experts The ATO keep changing their agenda. Now its early engagement and justified trust. What do these changes mean? How can you engage in a constructive way with the ATO? How the ATO system works and making it work for you at every interaction Pitfalls to avoid Alternative dispute resolution and whether and how to settle Certainty in the application of tax law Panellists:» Glenn Williams, Partner, EY Tom Thawley SC, New Chambers BONUS FREE SESSION AVAILABLE AS A RECORDING Cash Flow Strategies for Property Developers after the New GST Shift Minimising GST Complexity in property developments Blunders that can blow cash flow Financing property developments after 1 July 2018 Accurate interpretation of the GST law, for property developers ATO s proposed new reverse charge rules and how they might affect cash flow» Presented by Michael Cranwell, Manager - Indirect Tax, EY Tax Essentials Conference: Tax Strategies (June 2017) OND176N13A 7 HOURS $595 TRUSTS & ESTATE PLANNING 2nd Annual Trust Essentials Conference (February 2017) OND172N01A 7 HOURS $595 2nd Annual Estate Planning Conference (February 2017) OND172N01B 7 HOURS $595 Property and Testamentary Trusts (QLD March 2017) OND173Q32A 3 HOURS $330 Trust Distributions (March 2017) OND173L05 1 HOUR $95 Family Law, Wills and Estates (March 2017) OND172P01B 3 HOURS $330 Unravelling Family Trusts ( June 2017) OND176N03B 3 HOURS $330 Estate Planning and Trusts (June 2017) OND176S05B 3 HOURS $330 Estate Planning (March 2017) OND173Q10B 3 HOURS $330 SUPERANNUATION 3rd Annual Superannuation Essentials Conference (October 2017) OND1710N01 14 HOURS $1150 Superannuation: Audits, Investments and Structures After the Reforms (October 2017) OND1710N01A 7 HOURS $595 Superannuation: Strategies for the Post-Reform Era (October 2017) OND1710N01B 7 HOURS $595 Superannuation Updates and Emerging Issues after 1 July Reforms (September 2017) OND179L01 1 HOUR $95 PROPERTY Property and Testamentary Trusts (QLD March 2017) OND173Q32A 3 HOURS $330 8CPD * Please check with your association on the exact number of points/hours you are able to claim under an activity of this type.

4 3 FREE PAPERS WITH EVERY CONFERENCE REGISTRATION PAST PAPERS LIVE STREAM FROM ADELAIDE LIBRARY OF PAST PAPERS A wealth of information at your finger tips Ensure that your office library and people - are equipped with the latest and best information available in your area of practice and interest. Below you can find a selection of papers from Alternatively, view the full list by visiting To make your selection, simply note down the code in the column below on the registration form overleaf. Once we receive your registration and process payment we will send these out to you electronically via . BUSINESS AND TAX Tax Essentials Conference (QLD, June 2017) Shareholder Agreements Think Tank (VIC, March 2017) Business Sale Transactions: Deal with It! (NSW, March 2017) Accounting Essentials CPD Masterclass (TAS, February 2017) SMSFs SMSFs: The Latest Developments (WA, March 2017) Superannuation Essentials Conference (NSW, October 2017) FAMILY LAW Family Law Conference (NSW, March 2017) Family Law Forum (VIC, March 2017) Family Law, Wills and Estates (Parramatta, NSW February 2017) National Family Law Series: Property Matters, Practice and Procedure (NSW, September 2017) PROPERTY AND TAX PPSA Seminar: And the Changes Keep Coming (QLD, March 2017) Property and Testamentary Trusts (QLD, March 2017) Property Law Conference: New Law, New Opportunity (VIC, March 2017) Pressing Property Issues (WA, March 2017) Property Law Conference (SA, March 2017) Residential Property Transactions: Tax, Owners Corporations and Updates (VIC, September 2017) TRUSTS, WILLS & ESTATES Wills and Estates Symposium (QLD, March 2017) Estate Planning and Administration (NSW, March 2017) Estate Planning and Administration (VIC, March 2017) Estate Planning and Administration of International Assets (WA, March 2017) Estate Planning Challenges (NSW, September 2017) The Life Cycle of a Trust Deed (NSW, March 2017) The Life Cycle of a Trust Deed (WA, March 2017) Estate Disputes, Succession and Family Law Update (SA, March 2017) Did you know that every year accountants can claim up to 10 CPD hours for technical reading? CODE CD176Q11 CD173V07 CD173N36 CD172H02 CD173W18 CD1710N01 CD173N27 CD173V05 CD172P01B CD179N15 CD173Q33 CD173Q32A CD173V09 CD173W14A CD173S01 CD179V02 CD173Q10 CD173N14B CD173V22B CD173W01A CD179N04 CD173N24 CD173W31 CD173S04A INAUGURAL PROPERTY TAX CONFERENCE WEB183AS01 FRIDAY, 9 MARCH AM TO 5.15PM $695» Chair: Con Tragakis, Chair of Partners, KPMG Property Outlook: Impact of Property Taxes on the South Australia Economy South Australia property market: Navigating the new landscape Broader impacts of property taxes on investments and the economy Upcoming opportunities and critical adjustments for the industry» Presented by Daniel Gannon, SA Executive Director, Property Council of Australia THE PROPERTY TAX TOOLKIT South Australia Property Taxes: What s New, Where are the Opportunities? Decisions to subdivide, build to hold, build to rent or build to sell, are having complex implications in this new tax landscape. The tax changes shaping the future of property development in SA Land tax exemptions for primary production land Duty and amended land tax assessments, objections and refunds Navigating stamp/transfer duty, landholder duty, and the often neglected trust acquisition duty Subdivision of land for development, the land tax and stamp duty consequences Unpacking development agreements and lease agreements» Presented by Rachel O Donnell, Director, PwC Minimising GST Complexity in Property Developments and the Issues that can Impact Cash Flow One of the most complex areas of the GST law is in its application to property transactions. Should property developers misunderstand their GST obligations, they are faced with large GST exposure or forego significant GST benefits. MT 2006/1 demystified: When is a property developer carrying on an enterprise and when do they need to register for GST? Benefits available to property developers under the margin scheme provisions, and the risks Adjustment events interpretation and application according to the GSTR 2000/19 Common GST pitfalls that have left many property developers exposed ATO s focus on property industry, the proposed new reverse charge rules and how they may affect cash flow» Presented by Michael Cranwell, Manager - Indirect Tax, EY Foreign Investors: New Laws, Fresh Strategies The factors that impact your client s investment structure and which structure may be more appropriate for your client Impacts from residency and CGT/ residence concessions Managing non-resident CGT withholding FIRB Investment restrictions Land tax, stamp duty and other surcharges imposed in different states and how to manage the impact on inbound investors» Presented by Simon How, Director, KPMG STRUCTURES THAT WORK Structures and Restructuring: Designing for Excellence Developing to hold structures and hybrid alternatives Disadvantages of unit trusts as investment vehicles Restructuring for development When a joint venture is not a joint venture» Presented by David Mullins, Partner - Private Advisory, Grant Thornton SMSFs: Compliance and Accounting Considerations for Investing in Property Due diligence checklist: The key considerations before owning a property in an SMSF What structures are available to hold property in an SMSF Can an SMSF own and run a property development business? LRBAs unpacked: How to gear for property investments within an SMSF Related party transactions: How to deal effectively with them Non-arm s length income and Part IVA: The current state of play» Presented by Anthony Cullen, Technical Specialist, SuperConcepts A LEGAL PERSPECTIVE Lowering Litigation Risk: Recent Rulings and Case Law Affecting Property Taxes A tax law specialist will use recent case authority to demonstrate some of the unexpected taxation issues in property transactions. Issues from using or misusing general GST clauses in contracts Consequences of not considering the GST implications prior to contract Timing implications with respect to the crystallisation of CGT Application of the Small Business CGT Concessions for property investors Tax traps in property transactions and how to avoid them» Presented by: Kale Rigano, Partner, Norman Waterhouse; Leading Tax Lawyer, Doyles Guide 2017 Avoid Being on the ATO High Risk List Hear from the GST and CGT Experts The ATO keep changing their agenda. Now its early engagement and justified trust. What do these changes mean? How can you engage in a constructive way with the ATO? How the ATO system works, and how to make it for you at every interaction How to be in a conciliatory engagement with the ATO Pitfalls to avoid How to prevent a lengthy and costly litigation process Insights on alternative dispute resolution and whether and how to settle Certainty in the application of tax law» Panellists: Matthew Nicholls, Executive Director, EY Paul Tanti, Partner - Tax, Thomson Geer Lawyers; Preeminent Tax Matthew Andruchowycz, Principal, DMAW Lawyers; Leading Tax

5 REGISTRATION FORM / TAX INVOICE VENUE: UNSW CBD CAMPUS, LEVEL 7, 1 O CONNELL ST, SYDNEY 5 SIMPLE WAYS TO REGISTER PHONE FAX info@legalwiseseminars.com.au WEB legalwiseseminars.com.au POST PO Box 971 Bondi Junction NSW 1355 HURRY! TIME IS TICKING - Earlybird ends Friday 22 December 2017 COMPANY DETAILS Company Postal Address: Suburb: City: DELEGATE DETAILS DELEGATE 1 DELEGATE 2 DELEGATE 3 Postcode: CONFERENCE PRICE CONFERENCE CODE Earlybird Standard Face to Face Live Web Recording 3rd Annual Trusts Symposium $595 $ AN01 WEB182AN01 OND182AN01 Tuesday 20 February 3rd Annual Business Succession and Estate Planning Conference $595 $ AN02 WEB182AN02 OND182AN02 Wednesday 21 February Inaugural Property Tax Conference $595 $ AN01 N/A N/A Thursday 1 March TO REGISTER FOR ANY OF THE RECORDINGS ON PAGE 5 PLEASE COMPLETE INFORMATION BELOW RECORDING NAME CODE PRICE 1) 2) REGISTER FOR THE LIVE WEB STREAM OR RECORDING FROM ADELAIDE: LIVE WEB RECORDING 1) Inaugural Property Tax Conference WEB183AS01 OND183AS01 GROUP AND MULTIPLE BOOKINGS: $495 (SAVE $$$) Register for 2 or more conferences or register 2+ delegates from your firm and pay just $495 per delegate per conference PAYMENT All price inc GST. This document will be a tax invoice for GST when fully completed and you make a payment that is under $1000. Please take a copy for your records. ALL registrations must be paid in full prior to the date of the event. EFT Legalwise Seminars Pty Ltd BSB Acc your remittance to accounts@legalwiseseminars.com.au CHEQUE Please find enclosed a cheque for $ made payable to Legalwise Seminars Pty Ltd ABN ACN CREDIT CARD Card Number Charge $ Mastercard Visa Amex to my CHOOSE YOUR 3 FREE PAPERS: For selection, please see page 2 or visit our website 1. Paper Code: 2. Paper Code: 3. Paper Code: Expiry Date / / CVV Security Number for AMEX is 4 digits on front of the card. All other cards last 3 digits on back of the card. Name on Card Signature *FOR FULL TERMS AND CONDITIONS please visit Early Bird Offer: Register and pay by 22 December 2017 to receive the Early Bird Price. Live Web Streams and Conference Recordings: Live web streams and conference recordings prices are per person only. They are not to be distributed or for group viewings. Please note live web streams and conference recordings may be cancelled due to low numbers. If cancelled, we will offer the Face-to-Face option, a transfer to another conference or a full refund. Cancellation Policy: You may nominate a replacement delegate to attend in your stead at any time. If you notify us in writing more than 5 working days prior to the event you may choose to: i. Obtain a credit for future use (valid for 24 months and cannot be exchanged for a refund) ii. Obtain a full refund iii. Transfer to another available conference in any format. If you notify us in writing between 2 to 5 working days prior you will be charged an administration fee of $150. With the remaining balance you can choose to: i. Obtain a credit for future use (valid for 24 months and cannot be exchanged for a refund) ii. Transfer to another seminar/ conference in any format and pay the difference. Any cancellations less than 2 days prior to the seminar will be charged the full payment and no refund or credit will be issued. Transfer Policy: Transfers between different formats are allowed without penalty more than 5 days working days prior to the event. For any transfers 5 working days or less please see our Cancellation Policy. All notifications should be forwarded to CODE: 182N WEB