2017 TASMANIAN STATE CONVENTION October 2017 Country Club Tasmania, Launceston. taxinstitute.com.au/tas17

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1 2017 TASMANIAN STATE CONVENTION October 2017 Country Club Tasmania, Launceston taxinstitute.com.au/tas17

2 WELCOME 2017 Tasmanian State Convention The Tasmanian State Council of The Tax Institute and the Tasmanian Convention Organising Committee warmly invite you to attend our 2017 Tasmanian State Convention. The Tasmanian State Convention remains the state s premier taxation event. Once again we have a line-up of outstanding speakers who will present on a range of topics pitched at a level that provides the tax practitioner with a good understanding of the current issues. This year the technical program covers a broad range of tax issues that we as advisers are confronted with. As in recent years, there is an emphasis on the practical; we ll look at the sharing economy, the sale of a business, R&D and export incentives, and agri-business planning and transactions. This year the pre-convention workshop, which gives a hands-on start to the two days, focuses on the current superannuation reforms. Melanie Dunn will explore the key measures implemented at 1 July 2017 and provide practical guidance on both reporting and the impacts on retirees. We hope that you will take advantage of the ample time for networking with the convention dinner being held at the Strathlynn Wine and Function Centre on the banks of the Tamar River. Our after-dinner speaker, John Perry, will give us an insight into his role as the Coordinator-General of Tasmania. The Tax Institute wishes to acknowledge and thank our speakers, organising committee members and, in particular, our Tax Institute team members, Caitlin Hindmarsh and Ruth White, for their significant efforts in making this convention the success that it promises to be. I commend the program to you and look forward to seeing you at the convention. Best regards Darren Sheen, CTA Dobson Mitchell Allport Lawyers Chair, Convention Organising Committee Thank you The Tax Institute gratefully acknowledges the generous assistance of members of the 2017 Tasmanian State Convention Organising Committee: Paul Conde, CTA, Tierney Law Steve Manners, CTA, KPMG Lucinda Mills, CTA, Bellevue Advisors Darren Sheen, CTA, Dobson Mitchell Allport Lawyers (Chair) Tracy Williams, CTA, Caswell Williams Consulting 2 - THE TAX INSTITUTE Tasmanian State Convention

3 TECHNICAL PROGRAM Event summary Day One Thursday 19 October 2017 Time Session Presenter 9.30am 10.00am 10.00am 12.00pm 12.00pm 12.30pm Workshop registration Workshop: Superannuation On 1 July 2017, the biggest superannuation reforms since the Simpler Super reforms of 2007 was introduced. Superannuation is perhaps no longer so simple. For clients heading towards or who already are in retirement, there are a number of new rules to understand. This workshop will explore the key measures implemented on 1 July In particular, we will examine the impact on the SMSF annual return for including: CGT relief Decisions made to comply with the transfer balance cap Claiming exempt current pension income (ECPI). We will also delve into what the new reforms mean for retirees into the future in terms of the cap on retirement phase balances, dealing with transition to retirement pensions, limits on the use of segregation, and reversionary income streams. Convention registration and working lunch Melanie Dunn Accurium 12.30pm 12.40pm Welcome and Opening Address Matthew Pawson, CTA President, The Tax Institute 12.40pm 1.00pm 1.05pm 2.00pm 2.00pm 2.10pm 2.10pm 3.05pm Session 1: TTI Tax Policy Update In this session, delegates will hear first-hand the latest update on The Tax Institute s activities in tax policy development, legislation and its interpretation. This is an opportunity to learn the latest developments in the key areas of tax law affecting you and your clients. Don t miss this opportunity to hear the very latest updates and participate in the discussion on key tax measures. Session 2: The Sharing Economy The rise of the sharing economy has forced traditional industries to adapt to survive, and has also challenged traditional tax laws to be reviewed. This session will cover: The various types of sharing economy transactions in the Australian market, including crowdfunding The Federal Court s Uber GST decisions Commonwealth, state and territory revenue authority hot spots, including the employee/contractor divide Compliance and registration issues for the sharing economy. Stretch break Session 3: Case Study Selling a Business Selling a business brings with it a number of tax implications. While much of the tax treatment may be regarded as bread and butter, there are a number of aspects that are easily overlooked. Additionally, attempts to structure a sale with any relatively unusual features may present its own tax problems (or opportunities). This session will go through a number of fundamentals that Keith has found to be overlooked in practice, including CGT concessions and GST. This session will also cover the treatment of alternative sale structures such as CGT rollover, earnout treatment and share buybacks. Stephanie Caredes, CTA The Tax Institute Kristen Deards, FTI NSW Bar Dr Keith Kendall, CTA Rigby Cooke Lawyers THE TAX INSTITUTE Tasmanian State Convention - 3

4 TECHNICAL PROGRAM Event summary Day One Thursday 19 October 2017 (cont) Time Session Presenter 3.05pm 3.25pm 3.25pm 4.20pm 4.25pm 5.20pm 5.20pm 6.15pm 6.15pm sharp Afternoon tea Session 4: AusIndustry: Export Market Development Grant and R&D The main focus of the session is to understand the R&D Tax Incentive program. It will examine eligible applicants, expenditure, and activities (both core and supporting), and how to register for the program. The session will also briefly cover the main aspects of Austrade s Export Market Development Grant. We will continue on the export theme and look at the Export Finance Insurance Corporation, Australia s export credit agency, and how it can assist financing exports for small companies. Session 5: R&D Early Stage Innovation and Practical R&D This session will provide an introduction to the Early Stage Investor Tax Incentive (Angel Investor Tax Incentive), discussing the background and purpose of the incentive, program basics (qualification), some unresolved aspects of the program, and key issues of note. Additionally, practical aspects of the R&D Tax Incentive will be explored, providing a high-level overview of the program and including a focus on recently issued guidance, tax alerts and AAT decisions and the impacts of these on claimants. Free time Coach departs for convention dinner Leaha Dent AusIndustry Georgia King-Siem KPMG Nicole Tucker KPMG 7.00pm 10.00pm Join us for the convention dinner at Strathlynn Wine and Function Centre and hear from guest speaker John Perry, the Coordinator-General of Tasmania. Day Two Friday 20 October 2017 Time Session Presenter 9.00am 9.30am 9.35am 10.30am Session 6: Tax Update This session will provide a brief update on tax changes, topical cases and rulings over the last 12 months, and will include a recap of the 2017 Budget proposals. Session 7: The Future Professional The tax profession is experiencing unprecedented pressures, including: The ATO s attitude towards compliance simplification Technological change Standard business reporting and mygov. This session will examine the role of a good tax adviser in times of rapid change. Svetlana Kolyasnikova, CTA BDO Michael Cox PwC 4 - THE TAX INSTITUTE Tasmanian State Convention

5 TECHNICAL PROGRAM Event summary Day Two Friday 20 October 2017 (cont) Time Session Presenter 10.30am 10.50am 10.50am 11.45am 11.50am 12.45pm 12.45pm 1.45pm 1.45pm 2.40pm 2.45pm 3.40pm Morning tea Session 8: Agri-business Succession Planning Succession and estate planning in a family farming business is complex and involves juggling the needs and wants of the retiring generation, the new farmer(s) and their partners, and often siblings of the new farmers who will not be farming in the future. In addition, there is generally a long multi-generational family history, family members at different ages and stages, a large asset with a low and variable return, and a spoonful of emotional baggage to boot. This session will cover: Starting the discussion about succession and estate planning: Understanding the importance of having a modern and comprehensive estate plan Understanding and planning for the what ifs all the D words: death, divorce, disagreement, disability Implementing good estate and succession planning: Planning for retirement Transferring the family farm or business pre-death vs post-death Wills, enduring powers of attorney and other related documents Planning to avoid challenges: Family law Family provision (TFM) claims involving farms Promissory estoppel/constructive trust claims Duty exemptions (including section 225) GST considerations. Session 9: Agri-business Transactions - Tax Implications of Selling the Farm With increased foreign investment and urban sprawl, more farm owners are considering their various options to maximise their return on sale. This session will use worked examples and provide practical solutions while addressing: Small business CGT concessions and rollovers Restructuring strategies and issues Foreign investment restrictions Maximising the benefit of pre-cgt land Property subdivision and development Intentions of making a profit vs capital gain. Lunch Session 10: State Revenue Office Enforcement Activities (Land Tax) With the exception of the Northern Territory, land tax is a core measure used by states and territories to raise revenue. In all jurisdictions that levy the tax, the principle place of residence of the owner is exempt from imposition. This session considers this exemption and whether that exemption is lost when a person lets part of their house on Airbnb. As will be shown, the states and territories differ in their approach, and it is our view that these differences cannot be justified. At the very least, a national solution should encompass a collective view as to when the exemption should apply. It should also embody this view in legislation, rather than in the policy rulings of revenue offices. Session 11: ATO Update Back by popular demand, this standout session from the 2016 State Convention gives delegates updates on what is happening in the Tasmanian branch of the ATO and provides a platform where you are encouraged to offer your opinion on how you should proceed on tax agent and client communications. Kimberley Martin Worrall Lawyers Grantley Stevens, CTA Nexia Edwards Marshall Brendan Gogarty University of Tasmania Colin Walker Australian Taxation Office 3.40pm 3.45pm Convention close Darren Sheen, CTA Convention Chair THE TAX INSTITUTE Tasmanian State Convention - 5

6 PRESENTER PROFILES An overview of our experts Stephanie Caredes, CTA, Tax Counsel, is responsible for The Tax Institute s policy and advocacy activities and regularly engages with all levels of government, including Treasury and the ATO. Prior to joining The Tax Institute, Stephanie gained extensive experience in private practice advising on a wide range of federal and state taxation issues. Stephanie holds a Masters level degree in Law from the University of Sydney and is admitted as a Solicitor and Barrister in both the Supreme Court of New South Wales and High Court of Australia. She has also published a variety of articles and commentary in relation to taxation issues. Michael Cox advises clients on designing and operating their tax reporting and compliance processes through a combination of strategy, people, processes and technology. In this role Michael has lead a series of Tax Data Academies designed to equip tax professionals with skills needed to operate in the tax function of the future. He has firsthand, practical experience in building and managing offshore delivery centres, deploying a variety of technology solutions both for both PwC and its clients, as well as over 10 years of experience in providing domestic and international tax advice and compliance services to clients in the financial services, property and technology sectors in both Australia and South Africa. Kristen Deards, FTI, is a Barrister at Banco Chambers in Sydney. She has appeared for taxpayers and the Commissioner of Taxation in tax cases in the Administrative Appeals Tribunal and the Federal Court, and in appeals to the Full Federal Court and the High Court of Australia. Kristen has practised in tax for 15 years, and was called to the Bar in Leaha Dent has worked for the Department of Industry s service delivery arm, AusIndustry, for the past 15 years. AusIndustry provides a range of services and advice to help businesses start, run and grow. Prior to that, Leaha directed a small ICT start-up, an AusIndustry customer that had received an R&D grant. Melanie Dunn is a qualified actuary specialising in global retirement income systems. She heads up SMSF retirement specialist, Accurium s technical services capabilities, making regular contributions to the Accurium Technical Hub and webinars, and provides regular editorial contributions for the media. Melanie s passion for SMSFs and retirement has seen her develop into a thought leader and highly sought after speaker. Her extensive knowledge of Australia s SMSF retirement system, best practices and legislation makes her a very versatile educator. Brendan Gogarty is a Senior Lecturer in Public Law and Director of Clinical Legal Education at the University of Tasmania. He teaches and researches in public law, constitutional law, regulatory theory and legal practice. He is an admitted Barrister and Solicitor, admitted to the Federal and High Courts and acts pro-bono on a range of public interest matters. Brendan is the State Convenor of the Australian Association of Constitutional Law and the Project Leader of the Tasmanian Constitutional Law Reform Project ( ) presently with the Tasmanian Law Reform Institute. Dr Keith Kendall, CTA, is a Tax Partner at Rigby Cooke Lawyers in Melbourne. Previously, he was a Barrister at the Victorian Bar for almost six years, specialising in all aspects of taxation law at both a Commonwealth and state level, providing opinions as well as handling all aspects of the tax litigation process, including objections and ruling applications. Prior to coming to the Bar in 2011, he worked in the Tax Services division of Deloitte in Melbourne for over 10 years. Until 2016, Keith was the coordinator of Tax Law programs at the School of Law at La Trobe University, where he was a Senior Lecturer. Georgia King-Siem is a Director in KPMG s R&D Advisory group with over 15 years experience advising on information technology and related legal issues. Prior to commencing with KPMG, Georgia advised and appeared across a broad range of matters as counsel and has provided advice to government on policy areas such as privacy, security, financial regulation and counter-terrorism. Georgia s experience includes providing advice to companies in relation to R&D tax incentives, angel investor tax incentives, assisting with R&D issues relevant to major restructures often including transborder issues, assisting start-ups across a range of industries including medical, IT and fintech, preparing and providing input on policy submissions to government, and preparation and review of R&D tax incentive applications. Georgia has a Bachelor of Laws, Bachelor of Science and Bachelor of Information Systems (Hons) from the University of Tasmania and is a Barrister and Solicitor of the High Court of Australia, Victoria and New South Wales. Svetlana Kolyasnikova, CTA, is a Tax & Advisory Manager at BDO in Hobart. Svetlana has worked alongside BDO Hobart partners, advising a range of clients on specialist tax issues. She primarily looks after high net wealth family groups and Tasmanian-based corporates, providing compliance, business services and tax support. Her expertise includes application of small business CGT concessions and dealing with Div 7A and structuring issues. She is a Chartered Accountant, and has been an active member of The Tax Institute s Young Tax Practitioners Group for a few years. Kimberley Martin is a Senior Associate Lawyer at Worrall Lawyers in Hobart. She is currently completing her LLM (Masters) in Wills & Estates through the College of Law. She has written various papers and articles for Legalwise 6 - THE TAX INSTITUTE Tasmanian State Convention

7 PRESENTER PROFILES An overview of our experts Seminars, Television Education Network and the international Society of Trust and Estate Practitioners STEP Journal. In 2015, Kim appeared on the ABC 7.30 program, was quoted in The Age and The Sydney Morning Herald and featured in a large article in The Mercury about dealing with digital estates after death. In 2016, Kim was awarded The Tasmanian Law Society s Young Lawyer Award for She was also a finalist in the Telstra Business Women s Awards in the Corporate and Private Award, and the Young Business Woman Award. Grantley Stevens, CTA, is the Partner responsible for Nexia Edwards Marshall s Business Consulting and Taxation divisions. He consults to many medium to large businesses involved in agriculture, engineering, property, retail and hospitality. He specialises in income tax, FBT, CGT, GST and management consulting and is also a director for Greyhounds Racing SA and on the finance committee of the Part Adelaide Football Club. Nicole Tucker is a Senior Manager in KPMG s Tasmanian R&D and Tax Advisory group, with over 18 years experience in providing tax and accounting advisory services to large corporate entities, government and government business enterprises, and SMEs. Nicole started her career working in the field of environmental science, prior to becoming a Chartered Accountant. She has extensive experience in both public practice and industry (construction, retail and forestry) and has worked in Australia, Canada, the UK and Ireland. Nicole collaboratively works with high-profile Australian companies, SMEs and start-up entities to maximise their R&D tax benefits, with a client base spanning the agri-business, food manufacturing, engineering, health services, banking and finance industries. Colin Walker, is the Assistant Commissioner Practitioner Risk and Consultation. He joined the Australian Taxation Office in 1975 from University. He then spent the next twenty years building knowledge and expertise both at home in Australia and in developing countries. In 2002 Colin returned to the Tax Office and as an Assistant Commissioner has worked on the development and implementation of significant business and individual new legislation projects including Consolidation, the Review of International Tax, the Childcare Rebate and the more recent Minerals Resource Rent Tax and the extension to the Petroleum Resource Rent Tax. He has also led the development of the use of design in the ATO, led tax legislation interpretation areas and is currently responsible for the relationship with tax practitioners in the tax and superannuation system. Colin has extensive experience in public administration and the leading and managing of major projects. THE TAX INSTITUTE Tasmanian State Convention - 7

8 FURTHER INFORMATION What, when and how to Registration options Online: taxinstitute.com.au/tas17 Fax: Mail: The Tax Institute, GPO Box 1694, Sydney, NSW, 2000 Registration inclusions Full convention registration includes participation in the full technical program from 12.00pm on Thursday, electronic access to all available materials via The Tax Institute CPD app, attendance at the convention dinner and refreshments during convention hours. Registration fees do not include travel, accommodation or hotel incidentals. Registration for the Thursday morning workshop is not included in the full registration fee. Superannuation workshop registration The superannuation workshop is not included in the full registration fee and costs $195 for members and $245 for non-members, in addition to standard registration fees. Early bird registration All registrations received and paid in full by or on Friday 1 September 2017 will be entitled to the reduced early bird rate. Group discounts Purchase four registrations and receive the fifth free. All attendees must be from the same firm and all must register at the same time. This offer cannot be redeemed in conjunction with any other offer, promotional code or discount. Confirmation of registration On receipt of your completed registration form and payment, you will be sent an containing your confirmation letter and tax invoice. The 2017 Tasmanian State Convention app The app will be accessible for delegates to download all available presenter materials and event information one week prior to the event. The app will contain session and presenter information, delegate list, technical materials and other relevant event information. Delegate materials The delegate registration fee includes electronic access to all available materials via The Tax Institute CPD app. To assist in the reduction of the Tasmanian State Convention s impact on the environment, hardcopy materials will not be provided. CPD accreditation Attendance at the convention counts for 9 hours Continuing Professional Development Accreditation with The Tax Institute. Attendance at both the convention and the superannuation workshop counts for 11 hours. Delegate list A delegate list will be provided to assist with networking. If you do not wish to be included on this list, please indicate this on the registration form. Dress code Smart casual attire is suitable for the duration of the convention program, including the convention dinner. Wi-Fi Internet access will be available for convention delegates using a dedicated access code, provided to delegates at registration. Venue and accommodation Country Club Tasmania, Launceston Located minutes from Launceston s CBD, Country Club Tasmania is nestled among 300 acres of parkland, lakes and rolling paddocks. This idyllic venue is abundant with wildlife, fresh air and tranquillity and is the perfect platform for guests to explore the Tamar Valley wine region and the rugged beauty of northern Tasmania. There s a range of recreational and sporting activities available for guests. As well as the 18-hole golf course and driving range, Country Club Tasmania has its own tennis court, heated indoor pool and health centre with spa and sauna. Horse riding and mountain bike hire are also available. Country Club Tasmania offers the best accommodation in Launceston along with a selection of dining and entertainment options. The Tax Institute has secured a limited number of rooms at a special rate for delegates who are travelling to Launceston for the convention and require accommodation. To access this special rate, call the Country Club s reservation line on and advise that you are a delegate attending The Tax Institute s 2017 Tasmanian State Convention. Convention dinner The convention dinner will be held at Strathlynn Wine and Function Centre on Thursday 19 October from 7pm. A free bus transfer will leave the Country Club Tasmania, Launceston at 6.15pm sharp. The convention dinner is included in the full registration fee. Additional tickets to the dinner can be purchased at a cost of $150 per ticket. Accessibility and dietary requirements Please all accessibility and/or dietary requirements to tas@taxinstitute.com.au. Getting to the Country Club Tasmania, Launceston, and parking The Country Club Tasmania, Launceston is approximately a 15-minute drive from Launceston airport. Taxis Combined Services Launceston can be contacted on There is ample complimentary parking available onsite for delegates attending the 2017 Tasmania State Convention. Alteration and cancellation policy The Tax Institute reserves the right to alter any part of the program at any time without notice. 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. 8 - THE TAX INSTITUTE Tasmanian State Convention

9 FURTHER INFORMATION What, when and how to 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. 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 $320, receive membership (valid to 30 June 2018) and a two-week trial of Tax Knowledge exchange, the Institute s electronic information resource. 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. Privacy We take your privacy seriously, and our policy can be viewed at taxinstitute.com.au/go/footer/privacy. Enquiries For further information regarding this event, please contact Joanne McKeown on or joannemckeown@taxinstitute.com.au. For registration enquiries, please contact eventregistrations@taxinstitute.com.au. THE TAX INSTITUTE Tasmanian State Convention - 9

10 EMBRACE YOUR DIGITAL TAX WORLD Accessing the conference online The Tax Institute CPD App Instantly access convention details, scheduling, speaker biographies as well as available technical papers and presentations, with the CPD Event App. Suitable for your web-enabled smartphone or device. Visit taxinstitute.com.au for the download link. Tax Knowledge exchange Subscribe and gain access to Australia s leading online database containing over 65,000 records including papers, presentations, podcasts and videos through the Tax Knowledge exchange. Now includes up to 30 structured CPD hours. Visit the website for details. Facebook Like us on Facebook for news, careers information and networking. Join us on LinkedIn Join The Tax Institute group on LinkedIn to network and contribute to the group discussions and tax news. Follow us on Twitter Follow for daily tax news, updates and tweets. Use #nextgentax to share your posts about the event. Visit our blog Get the latest industry news from the team at The Tax Institute by visiting our blog at taxinstitute.blogspot.com.au. CPD on demand No 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. Register and purchase online Save time. Register online for CPD or purchase dedicated publications, DVDs and more at taxinstitute.com.au. Scan QR code with your mobile device for more info or to register.

11 EVENT REGISTRATION FORM 2017 Tasmanian State Convention, October WD TAX INVOICE: This document will be a tax invoice for GST on completion and payment. Please retain original copy for your records. All prices quoted are in Australian dollars and include GST where applicable. If payment exceeds $5,000, a separate tax invoice will be issued. ABN Registration Please see page 8 for registration inclusions. Early bird registration Register on or before 1 September 2017 Standard registration Register after 1 September 2017 Superannuation workshop registration Thursday 19 October 10.00am 12.00pm Member $895 $995 $195 Non-member $1,295 $1,395 $245 New member* $1,215 $1,315 Full convention registration: In 2017, this registration option includes electronic access to the convention CPD app that contains available presentations and papers. I acknowledge that I will receive electronic access to the available papers and presentations through The Tax Institute CPD app. *EVENT AND MEMBERSHIP OFFER There is no better time than right now for non-members to take up membership! Register at the Member rate + add on $320 for Membership and receive member benefits through to 30 June All new members are eligible to upgrade their membership level at no additional cost by providing the appropriate documentation when applying within the initial membership subscription period. I hereby apply for membership of The Tax Institute and declare that I am a person of good fame, integrity and character and agree to be bound by the Constitution of The Tax Institute. Further information available at taxinstitute.com.au Signature: Date of signature: DD/MM/YYYY 2 Delegate contact details Member no.: If your member details are up-to-date, you can skip this section. Title: Mr Mrs Miss Ms Other (please specify) Date of birth: DD/MM/YYYY First name: Last name: Position: Company: Address: Suburb: State: Postcode: Telephone: Fax: Mobile: 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.

12 3 Convention dinner The convention dinner is INCLUDED in the registration fee for delegates. Yes, I WILL be attending the convention dinner on Thursday 19 October 2017 OR No, I WILL NOT be attending the convention dinner Additional tickets^ Yes, I require additional tickets for the convention dinner at $150 per ticket No. x tickets at $150 each: $ Name: Dietary requirements: 4 Payment summary Registration fee $ Additional convention dinner tickets ($150) $ Total payable $ Please note: The Tax Institute cannot accept responsibility for delegates late flight arrivals. Transfer costs are non-refundable and non-transferable. Replacements Please 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. Cancellations The Tax Institute must receive cancellations in writing five working days prior to the conference. 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. 5 Payment method Cheque payable to The Tax Institute (in Australian dollars) Credit card $ Card type: AMEX Visa MasterCard Diners Expiry date: MM/ Y Y Name on card: Card no.: Cardholder s signature: Membership and education program promotion Marketing and business alliance partner exclusions I am interested in becoming a member of The Tax Institute. I no longer wish to provide my contact details to The Tax Institute s contracted Please send me further details. business partners. I am interested in learning more about The Tax Institute s education program. I no longer wish to receive marketing correspondence from The Tax Institute. Please contact me. We take your privacy seriously, and our policy can be viewed at taxinstitute.com.au/go/footer/privacy. Collection notice The Tax Institute (TTI) complies with its obligations under the Privacy Act 1988 (Cth) with respect to how it handles personal information. TTI collects, uses, holds and discloses your personal information (including sensitive information, such as health information) for a range of purposes, such as administrative purposes relating to membership of TTI and TTI s courses (including assessment of eligibility and providing courses), compliance with Government and statutory requirements, provision of information relating to TTI s services and member benefits and to conduct market research. If you do not provide the personal information requested by TTI, it may not be able to provide its services to you, such as assessment of your course enrolment application. TTI does not disclose criminal record information to third parties. TTI usually discloses your personal information to entities such as your sponsoring employer (with respect to your course records and results), The Tax Practitioners Board, TTI s business partners for marketing purposes, IT companies and other companies who provide administrative and other services to TTI and government bodies, such as the Tertiary Education and Quality Standards Agency. TTI may disclose personal information to overseas recipients in countries such as the United States of America and India. For further information on how TTI collects, uses, holds and discloses personal information, please see its privacy policy at The Privacy Policy also contains information on how to request access to or correction of your personal information and how to make a complaint about a breach of privacy. By submitting your application to TTI, you confirm that you have read TTIs Privacy Policy and you consent to your personal information being collected, used and held by TTI and disclosed to third parties as set out in this notice and in accordance with TTI s Privacy Policy. If you do not want your personal information to be used by TTI or disclosed to third parties, for the purpose of direct marketing, please contact us in writing at membership@taxinstitute.com.au. TO REGISTER 0156VIC_06/17 Online taxinstitute.com.au/tas17 Mail GPO Box 1694 Sydney, NSW eventregistrations@taxinstitute.com.au Fax