2018 National Superannuation Conference August 2018 The Langham, Melbourne. 12 CPD hours

Transcription

1 2018 National Superannuation Conference August 2018 The Langham, Melbourne 12 CPD hours

2 Welcome It gives me great pleasure to invite you to attend our 6th National Superannuation Conference to be held at The Langham in Melbourne on August Now in its sixth year, the conference has emerged to become the premier event for tax specialists in the superannuation industry, uniquely dealing with the tax issues affecting both the large fund and self-managed superannuation fund (SMSF) sectors. One year on from the introduction of the latest superannuation reforms, there have been many and diverse issues we ve had to come to grips with that have a lasting impact on individuals retirement planning. This, together with the continued growth of the sector, has led to the increase in demand for tax and superannuation advice from those with superannuation clients in the profession. This program brings together regulators and leading practitioners from the legal, accounting, audit and financial advisory services fields of the superannuation industry for two full days to discuss tax and related challenges and the opportunities that these will bring. Speakers have been chosen because they are leading superannuation and tax experts with the essential blend of knowledge and experience in the practical application of the laws. A mixture of plenary sessions and two streams of breakout sessions are offered. Delegates can pick and choose breakout sessions from either stream. In addition to the outstanding technical content, the program has been designed to also enable you to network and relax with colleagues and peers, and conference registration includes attendance at the networking function on Thursday 30 August at The Langham. I encourage you to register your attendance on or before Friday 20 July to receive the early bird discount and ensure your place. Finally, I would like to take the opportunity to thank the organising committee and The Tax Institute staff for their work in putting this exceptional program together. I look forward to seeing you there. Nidal Danoun, CTA, Prosperity Financial Services Pty Ltd Chair, Conference Organising Committee Thank you The Tax Institute gratefully acknowledges the generous assistance of members of the Conference Organising Committee: Nidal Danoun, CTA, Prosperity Financial Services Pty Ltd (Chair, Conference Organising Committee) Allister Sime, CTA, PwC (Co-Chair, Conference Organising Committee) Philip Broderick, CTA, Sladen Legal Thalia Dardamanis, CTA, Bernie O Sullivan Lawyers Karen Forster, CTA, REST Industry Super Stephen Heath, CTA, Wallmans Lawyers Brad Ivens, EY Suzanne Mackenzie, CTA, DMAW Lawyers Nick Panos, CTA, N Panos & Associates Nathan Papson, CTA, Papson Legal Pty Ltd Jemma Sanderson, CTA, Cooper Partners Ross Stephens, CTA, KPMG Proudly supported by: 2 THE TAX INSTITUTE 2018 National Superannuation Conference

3 Technical program Day 1 Thursday 30 August 2018 Time Session Presenter am Registration am Welcome and Opening Address Nidal Danoun, CTA Prosperity Financial Services am Senior Tax Policy Update Bruce Quigley, CTA The Tax Institute am am 11.15am 12.15pm Session 1: Keynote Address Treasury In this session, Treasury will discuss the recent superannuation reforms and possible future changes on the horizon. Morning tea Session 2A: ATO Presentation Issues for Large Funds This structured Q and A session will address key current issues for large funds, including: Top 1,000 review program Priority income tax issues for review Key issues in members taxes and funds reporting obligations ATO reporting and data and the Member Diagnostic Robert Jeremenko Treasury Jeremy Geale, CTA Australian Taxation Office pm Session 2B: New Superannuation Reforms One Year Later Practical Issues Now that the dust has settled, this session will examine the latest issues which have emerged from the new complex superannuation reform measures one year after their effective date of 1 July The session will focus on practical implementation and compliance issues that practitioners are experiencing while working at the coalface, as well as the impact these measures are having on traditional superannuation and estate planning. Session 3A: US Tax Reform and Issues for Large Australian Investors This session will provide an overview of the key impacts of the December 2017 tax reforms for Australian superannuation funds investing into the US, including: What has changed and what remains the same What it means for existing investment structures and how it might affect the assessment and structuring for future opportunities Highlighting actions that funds can be taking now to maximise these opportunities or mitigate risks and uncertainties from the reforms. Session 3B: ATO s Views Relating to SMSF Compliance This session will cover the key issues arising from the superannuation reforms. From the ATO s perspective, the presenter will cover topical technical issues arising from the superannuation reforms, including: The transfer balance cap The total superannuation balance Transition to retirement income streams (TRIS). Peter Burgess Super Concepts Michael Doolan EY Tara McLachlan Australian Taxation Office THE TAX INSTITUTE 2018 National Superannuation Conference 3

4 Technical program continued Day 1 Thursday 30 August 2018 Time Session Presenter pm pm Lunch Session 4A: Issues in Transition from Accumulation to Pension This session will present an outline of the tax technical and operational issues associated with developing and offering a transfer bonus product, including: philosophical or member-equity considerations custodian/administrative data-related issues ongoing monitoring as member/fund profiles change potential impacts of tax law change and fund mergers. Matthew Lane QSuper Session 4B: Death Benefit Planning in the New Superannuation Environment The new superannuation laws are a potential game changer for death benefit planning for members. More than ever, members and SMSF trustees will need to ensure they have appropriate plans and documents in place. In this session, the following issues will be considered: How the transfer balance cap regime works for death benefits Reversionary vs non-reversionary pensions Issues with transition to retirement income streams (TRIS) and market-linked pensions Child pensions Death benefit planning under the new regime Case studies. Philip Broderick, CTA Sladen Legal pm Session 5A: Australian Tax Issues with Investing in Limited Partnerships and Other Foreign Structures This session will delve into foreign investment structuring issues, including: Practical limited partnership issues, including; redemptions, returns of capital, identifying foreign income tax offsets (FITOs), treaty application etc Potential impact of the new Australian hybrid mismatch rules on superannuation fund investments. Daryn Loo Cbus Rohit Raghavan PwC pm pm Session 5B: Non-arm s Length Income and SMSFs The ATO is increasingly applying non-arm s length income (NALI), and the NALI provisions have undergone a number of recent reforms that make them a more powerful weapon for the ATO. This session focuses on the key aspects of recent reforms and practical issues including: Traditional application of NALI and practical issues prior to mid-2018 where NALI has been applied Recent reforms to NALI and how they impact SMSFs, including with regard to: Income received via trusts and the fixed versus non-fixed trust distinction Limited recourse borrowing arrangements How expenditure by an SMSF or fixed trust may invoke NALI Much more Afternoon tea Session 6A: Current Developments and Emerging Issues in Tax This session will feature a presentation on the broader range of tax developments affecting large superannuation funds during the year, including new legislation, cases, rulings and ATO views, beyond the larger issues dealt with in separate sessions. Daniel Butler, CTA DBA Lawyers Patrick Grob, CTA Deloitte Greig Hubbard Deloitte 4 THE TAX INSTITUTE 2018 National Superannuation Conference

5 Day 1 Thursday 30 August 2018 continued Time Session Presenter pm Session 6B: Administration Issues under the Transfer Balance Cap This panel session will address the key relevant practical issues from a practitioner, auditor, administrator and regulator point of view, covering the following: TBAR timing, annual/quarterly reporter Member balance requirements date of death, date non-reversionary pension is dealt with Pension commutations and rolling over to a public offer fund Market-linked pensions and changing terms post-1 July 2017 anything further given ATO issues? Taking benefits greater than the minimum: Pension commutations Lump sum payments and obtaining accumulation balance just before payment. Networking cocktail function, The Langham Moderator: Nidal Danoun, CTA Prosperity Financial Services Speakers: Tara McLachlan Australian Taxation Office Belinda Aisbett Super Sphere Pty Ltd Mark Ellem SuperConcepts Kim O Brien Deloitte Day 2 Friday 31 August 2018 Time Session Presenter am am am 11.00am 12.00pm Session 7: Productivity Commission & Royal Commission Findings This session will address the key issues and potentially far-reaching changes relevant to large and small superannuation funds emerging from 2018 s highest profile reviews: The Financial Services Royal Commission; and The Productivity Commission s review of the competitiveness and efficiency of Australia s superannuation system. Session 8: Trends in Court Decisions Affecting Superannuation Funds There has been a significant increase in superannuation matters coming before Australian courts. This session will look at a number of recent cases that have been significant for the superannuation industry and will identify principles and likely consequences for the industry. It will also cover case law developments that practitioners need to be aware of. Morning tea Session 9A: Domestic Investment Issues This session will cover anticipated legislation regarding the use of stapled structures and other issues concerned with domestic infrastructure/property investments. Paul Howes KPMG Simon Tisher, CTA Victorian Bar Sach Pelpola PwC pm Session 9B: SMSF Regulatory Dilemmas and Chestnuts This session will address, in short grabs, several key current areas confronting SMSFs with a regulatory focus and will include some delving into old chestnuts that have not gone away for SMSFs. The topics to be covered will be finalised closer to the conference with a view to presenting the most interesting and up-to-date issues to delegates. At the time of planning for the conference, proposed topics include: Investing in Bitcoin Residency concerns Treatment of transition to retirement income streams (TRIS) Sole purpose test revisited Real-time accounting for SMSFs Rectification issues and what the ATO s approach has been. Session 10A: Indirect Taxes This session will provide an update on current goods and services tax (GST) and stamp duty issues affecting large superannuation funds. Suzanne Mackenzie, CTA DMAW Lawyers Heather Gray, CTA Hall & Wilcox Anthony Versace, CTA KPMG Dorian Beaver KPMG THE TAX INSTITUTE 2018 National Superannuation Conference 5

6 Technical program continued Day 2 Friday 31 August 2018 Time Session Presenter pm pm pm pm pm pm Session 10B: Issues Related to Powers of Attorney and SMSFs The ageing of SMSF trustees gives rise to numerous issues for the management of governance of SMSFs over the next 10 years. In particular, increasing longevity of the general population coupled with the prospect that many trustees will suffer from legal incapacity in their later years is going to challenge many family groups. This session will deal with the following issues in particular: The role of a Power of Attorney as an SMSF trustee Ability of a POA to deal with member matters: Power to appoint and remove trustee Power to make a binding death benefit nomination Commencement/commutation of member income stream benefit and effecting lump sum benefit payments Wording of POA to deal with superannuation matters SMSF/trustee constitution issues Managing legal incapacity of SMSF trustees Risks what can go wrong. Lunch Session 11A: Tax Reform With a particular focus on the potential direction of tax changes affecting large funds, this session will address: Global observations on the influence of demographic factors on Government revenues and drivers for tax reform; Potential ALP reforms; and Future directions for tax reform in Australia: General reforms with impact such as changes to imputation Specific super reforms, including addressing gender imbalances Session 11B: Superannuation and Property Australian s love affair with property doesn t just relate to ownership of the family home, but also to the use of SMSFs for business and residential property. This also extends to property development within a fund. In recent times, the ATO has increased their compliance resources in this area, and therefore it is important that we consider the investment restrictions and how they may apply to a property development within an SMSF. This session will outline the various considerations with respect to a property development, whether that is a fund engaging a related party builder, an independent builder, doing a joint venture, or any machination of a property development arrangement. This includes: Sole purpose test Arm s length provisions (tax and SIS) Charges over assets In-house assets Acquisition of assets from related parties Alternative structures to achieve the outcome. Afternoon tea Session 12: Closing Keynote - Trends in Retirement Planning David will provide an overview of the impact of various approaches to retirement incomes globally in several developed economies, with a particular focus on the management of longevity risk. The May 2018 Federal Budget announced that APRA-regulated Australian superannuation funds will be required to develop a retirement income strategy for their members as well as announcing new means test rules for longevity products. In this light, David s presentation will also provide observations on some of the potential products responses from Australian funds, including their suitability as part of the overall planning by members in SMSFs. Closing drinks Caroline Harley Commonwealth Private Office Grant Wardell- Johnson, CTA KPMG Clinton Jackson Cooper Grace Ward Lawyers Dr David Knox Mercer 6 THE TAX INSTITUTE 2018 National Superannuation Conference

7 Presenter profiles An overview of our experts Belinda Aisbett is the Director of Super Sphere Pty Ltd, a specialist selfmanaged superannuation company, where she is responsible for providing audit, consulting and training services in relation to SMSFs. Belinda established Super Sphere in 2003 to specialise in SMSF auditing and audit-related services, and is responsible for auditing around 1,000 funds per year. This is in addition to providing an SMSF audit tool kit to other auditing professionals and undertaking numerous training engagements each year. Dorian Beaver is an associate director in KPMG s national Indirect Tax Deals practice. Dorian is based in Sydney and has six years experience in providing state tax advice to KPMG s clients, in the financial services as well as other sectors, advising on acquisitions, divestments, restructures, optimum transaction and holding structures and revenue office compliance activities. Philip Broderick, CTA, is a Principal, and heads the superannuation team at Sladen Legal. He provides advice to SMEs and high net worth individuals in relation to superannuation, SMSFs, estate planning, trusts, business structuring, duty and tax. Phil is a member of The Tax Institute s Superannuation Committee, National Superannuation Committee and the Victorian Superannuation Education Sub-committee. He is also the chair of the Technical Committee for the Selfmanaged Independent Superannuation Funds Association (SISFA) and a regular attendee at the meetings of the ATO s Superannuation Industry Relationship Network (SIRN). Peter Burgess is General Manager, Technical Services and Education at SuperConcepts. Peter is a member of SuperConcepts Leadership Team and is responsible for the delivery of adviser training courses and technical support services to SuperConcepts clients. Peter has a strong reputation as an authority in SMSF technical matters and Government policy design. Daniel Butler, CTA, of DBA Lawyers is recognised as one of Australia s leading SMSF lawyers complemented by his taxation and commercial expertise. He has worked predominantly in the fields of tax and superannuation over the past 30 years, is a qualified Chartered Tax Adviser, Chartered Accountant and has an MBA from the University of Melbourne. Dan is a regular seminar presenter on tax and SMSF topics and has published extensively in these areas. Nidal Danoun, CTA, is the Principal Director of Prosperity Financial Services (PFS Consultancy). Nidal provides advice to financial institutions and professionals in the areas of advice assessment, financial services regulatory compliance and practice management. Nidal also works closely with the regulators in this space, including working as a subject matter expert advising on issues related to quality of advice, enforceable undertakings and licensing and accreditation of financial advisers. Michael Doolan is based in New York and is the EY Americas Infrastructure Tax Leader. Prior to joining EY, he led the tax and structuring team at Macquarie Infrastructure and Real Assets in New York. Earlier in his career, Michael was a partner specializing in Australian tax at another Big Four firm and an active member of the Taxation Institute of Australia. Michael s principal focus is on the US tax aspects of fund formation, acquisitions and divestitures, principally in the infrastructure sector. Michael has accounting, law and masters of law degrees from the University of Sydney. Mark Ellem holds the position of Executive Manager, SMSF Technical Services with SuperConcepts, providing technical and compliance support on SMSFs to financial advisors, accountants and SMSF trustees, as well ensuring that SuperConcepts leading SMSF administration and compliance platform, SuperMate, is compliant with the latest superannuation and taxation rules. Jeremy Geale, CTA, is the ATO s Deputy Chief Tax Counsel. Jeremy, together with the Chief Tax Counsel and other deputies, leads the ATO Tax Counsel Network, which provides technical and strategic tax advice to other areas of the ATO and the community. Jeremy joined the ATO in January He was previously a partner with a large legal and accounting firm. Jeremy also worked for a number of years as a Barrister specialising in all areas of tax. Heather Gray, CTA, is a superannuation law Partner at Hall & Wilcox Lawyers. She has been involved in the development and implementation of superannuation policy through her roles as a member (and former Chair) of the Superannuation Committee of the Law Council of Australia and as a member of regulatory consultative committees and of the Board of Taxation Advisory Panel. Patrick Grob, CTA, is a Partner in Deloitte s Financial Services Tax practice and the Queensland Market Leader of the Tax Management Consulting practice. He has over 20 years financial services tax experience, having worked for large financial services groups in Australia and the UK. Prior to joining Deloitte in early 2015, Patrick was Head of Tax at Suncorp. His experience includes implementing tax technology solutions to deliver process efficiencies, automating tax reporting processes and reducing tax risks. Patrick has been engaged on finance and tax transformation projects. He has also advised superannuation clients on a range of tax issues, including tax-effect accounting, debt equity issues. Caroline Harley is the Practice Manager of Commonwealth Private Office, providing strategic and technical advice to Ultra High Net Worth individuals and families (who hold in excess of $10 million in investible assets). With experience including SMSFs and other trusts, superannuation, estate and family law litigation, family governance and succession planning Caroline is well placed to speak about issues and safeguards that can be put in place. THE TAX INSTITUTE 2018 National Superannuation Conference 7

8 Presenter profiles continued Paul Howes is the National Sector Leader of Asset & Wealth Management and the Partner in Charge of Customer, Brand & Marketing Advisory at KPMG. Additionally Paul lead s KPMG working with clients in dealing with the Financial Services Royal Commission. Paul joined KPMG in 2014 after serving for seven years as the leader of the Australian Workers Union (AWU). Greig Hubbard is a Partner in Deloitte s Financial Services Tax practice with 17 years professional experience in providing taxation and legal advisory services. Greig has worked in Australia, the UK and South Africa managing tax functions for and providing tailored tax advice to clients, predominantly in the financial services and infrastructure sectors. Greig has advised fund managers and superannuation fund clients on structuring and financing of large Australian infrastructure and capital projects and M&A transactions, including both inbound and outbound investments. Clinton Jackson, a partner in Cooper Grace Ward s commercial team, advises his clients on an extensive range of commercial and corporate matters, business mergers, acquisitions and sales, tax and structuring issues, self-managed superannuation, asset protection and succession, restructuring and exit strategies. Clinton s unique range of expertise enables him to assist his clients with both their personal and business legal issues and to advise through all phases of the business/ investment life cycle. Robert Jeremenko is Head of the Retirement Income Policy Division at the Department of the Treasury. He has extensive experience as a senior executive leader and policy advocate. Robert s career includes roles as Senior Tax Counsel at The Tax Institute, as well as Head of International Government Affairs at one of Australia s largest banks. Robert has also held senior roles on the personal staff of three federal Treasurers, working on the development and implementation of a broad range of tax and superannuation policy. Dr David Knox is a Senior Partner at Mercer and Senior Actuary for Australia. He is the National Leader for Research and the actuary to the Tasmanian and Western Australian public-sector superannuation plans and was the industry expert of the three-person team who conducted a review of Military Superannuation for the Australian Government. He is the author of the Melbourne Mercer Global Pension Index. Before joining Mercer in 2005, David was at PwC and prior to that was at The University of Melbourne. Matthew Lane is a Senior Tax Manager for QSuper. He is responsible for overseeing the fund s taxation compliance obligations and the monitoring of its tax provisioning processes. Matthew provides technical advice to QSuper s various business units and is involved in a number of significant projects including new product implementation and business initiatives. Prior to joining QSuper in 2012, Matthew worked in KPMG s Corporate Tax division advising a broad range of clients within the financial services industry including superannuation funds, fund managers and banks. Daryn Loo is the Head of Investment Tax at Cbus, managing the tax aspects of the fund s domestic and international assets. Prior to joining Cbus, Daryn spent over a decade in Big 4 accounting firms and the ATO specialising in financial services and M&A tax. During that time, Daryn advised a broad range of clients, including superannuation/ pension funds, sovereign funds, managed funds, banks and custodians. Suzanne Mackenzie, CTA, is a founding Partner and Practice Leader at DMAW Lawyers in South Australia and has particular expertise in the financial services and superannuation industry, having specialised in all aspects of superannuation law since she began practising over 25 years ago. She is the principal adviser to many large APRA-regulated and publicsector superannuation funds, and her practice is also involved in working with accountants, advisers and high net worth individuals in the area of SMSFs. Tara McLachlan is Acting Assistant Commissioner responsible for selfmanaged superannuation funds at the Australian Taxation Office. Since joining the ATO in 2002, Tara has worked in a number of roles across the organisation focusing on technical expertise and superannuation, including many years as a leader in the Tax Counsel Network. In recognition of her expertise (Tara s been working in connection with super since 2003) Tara was seconded to Treasury 2016 to work on the recent super reforms. Kim O Brien of Deloitte has over 20 years experience in providing advice to private families in all superannuation facets and family advisory matters. Kim advises on pension strategies, accumulation strategies, estate matters, international matters, property transactions, borrowing transactions, dealing with connected entities and utilising SMSF s in a group structure. Sach Pelpola is a Tax Partner at PwC with a focus on the financial services sector. Sach has extensive experience advising asset managers and superannuation funds on acquisition, ongoing maintenance and exit considerations in respect of domestic and foreign investments. Sach was also recently seconded to the Department of Treasury working on tax policy issues. Bruce Quigley, CTA, has been Senior Adviser with The Tax Institute since April He assists in the preparation of submissions to the government, Treasury, Board of Tax, Tax Practitioners Board and the Australian Taxation Office (ATO) in relation to various tax and superannuation issues. Bruce has over 45 years experience in tax administration, culminating in seven years serving as Second Commissioner of Taxation, the second most senior position in the ATO. He has extensive experience in providing senior leadership and strategic direction in the fields of taxation compliance, interpretation, policy and law design. 8 THE TAX INSTITUTE 2018 National Superannuation Conference

9 Venue and accommodation Rohit Raghavan of PwC has eleven years of experience as an adviser to a variety of multinational corporate, private equity and hedge fund clients with respect to Australian and international tax matters. Rohit has significant experience with M&A transactions, tax due diligence, and cross border structuring of investments. Rohit also spent three years working for PwC New York, with a focus on international tax advice for Private Equity and Hedge Funds investing in a variety of jurisdictions. Simon Tisher, CTA, has been a barrister at the Victorian Bar since May Most of Simon s experience at the Bar pertains to tax matters (federal and state) and matters related to taxation: superannuation, insolvency and bankruptcy, and professional indemnity claims. Simon acts for taxpayers and for the ATO, led and unled, in disputes ranging from small individual matters to large corporate tax disputes. Anthony Versace is a Partner in KPMG s national Indirect Tax and has more than 18 years of experience in providing practical and commercial GST advice to KPMG s financial services clients. Anthony counts amongst his client base many of Australia s largest superannuation funds, to which he provides a full range of GST advisory services including in relation to compliance obligations, GST technical advice on all aspects of fund s activities and managing ATO interactions. Grant Wardell-Johnson, CTA, is the Head of the Australian Tax Centre at KPMG. Grant has a background in providing tax advice relating to international and domestic tax structuring, international cross-border acquisitions and initial public offerings. Grant has been the lead Tax Partner on many high-profile projects in the Australian and international markets. Grant now leads the thought leadership on tax policy and consultation on new law including KPMG s response to base erosion and profit shifting (BEPS) and the OECD Action Plan. The Langham, Melbourne 1 Southgate Ave, Southbank The National Superannuation Conference will be hosted at the stunning Langham Hotel in Melbourne, located on the renowned Southbank Promenade. Favourable room rates have been negotiated and secured at The Langham and at several hotels within close proximity to the conference. All accommodation bookings can be made through our accommodation and travel provider, ConferenceNational, for the 2018 National Superannuation Conference or by following the link on our website: taxinstitute.com.au/sup18. Please note that as per hotel booking conditions, all accommodation booked is non-refundable. All additional hotel incidentals, including breakfast, remain the responsibility of delegates, and individuals will be responsible for payment of the balance of their account when checking out of the hotel. Please note that extra charges may be incurred for additional guests and will be charged to individual room accounts upon checkout. Networking function A networking function will be held directly following the last session on Thursday from 5.30pm at The Langham. The networking function is included in the conference registration fee for delegates. Additional tickets are available to purchase for accompanying persons at a cost of $50. Please indicate your requirements, including dietary requirements, on the registration form. Dress code Business casual attire is suitable for the duration of the conference program, including the networking function. Getting there The Langham Melbourne is located at 1 Southbank Avenue, Southbank and is the best located 5-star hotel in Melbourne. Melbourne Domestic Airport is an approximately 25 to 30-minute drive from the hotel and serves all major airlines. Local climate During the month of August, Melbourne experiences temperatures between 7 C and 15 C. THE TAX INSTITUTE 2018 National Superannuation Conference 9

10 Event information Registration inclusions Full convention registration This registration option entitles one delegate to attend the entire event. Online access to presentations and technical papers Morning/ Afternoon tea/ Conference lunches Conference welcome reception and networking* How to register Register online or complete the form included in this brochure. *Additional tickets to the networking function can be purchased on the registration form. Register online at taxinstitute.com.au/sup18 Early bird registration All registrations received and paid for on or prior to Friday 20 July 2018 will be entitled to an early bird discount. The Tax Institute CPD app The Tax Institute CPD app will be accessible for delegates to download available technical materials in the days prior to the event commencement. The app will contain session and speaker information, the delegate list and available technical materials. Delegates will receive instructions via detailing how to download and access materials. Delegate list A delegate list will be included on the event app to assist with networking. Please indicate on the registration form if you do not want your name included on the list. Special dietary requirements Please indicate any special dietary requirements on the registration form. Confirmation of registration Please note you will receive two separate s in the form of a confirmation and tax invoice. CPD accreditation Attendance at the conference counts for 12 hours Continuing Professional Development accreditation with The Tax Institute. Alteration and cancellation policy The Tax Institute reserves the right to alter, amend or cancel all or any of the arrangements contained in the program. It is a condition of acceptance of registration that an administration fee of 20% of the registration fee will be charged for cancellation. No refund will be given for cancellations received within five working days of the event. A replacement may be nominated; however, the replacement is only valid for the 2018 National Superannuation Conference. 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. For further information regarding this event, please contact the National Events Team on or nationalevents@taxinstitute.com.au For registration enquiries, please contact eventregistrations@taxinstitute.com.au Developing your skills for a growing industry The Tax Institute s Advanced Superannuation subject builds on a working knowledge of super to develop expertise across a broad range of issues. It has been developed by tax experts to provide an academically rigorous, yet thoroughly practical, working knowledge of super. Enrol before 25 June to save $100. Commences 23 July CPD hours. Find out more taxinstitute.com.au/advanced-superannuation 10 THE TAX INSTITUTE 2018 National Superannuation Conference

11 2018 National Superannuation Conference Registration form 2018 National Superannuation Conference WD A tax invoice and confirmation letter will be sent on receipt of your registration. Please photocopy for additional delegates and retain original copy for your records. All prices quoted are in Australian dollars and include GST where applicable. ABN Registration Please see page 12 for registration inclusions. Dietary requirements: Early bird registration Register on or before 20 July 2018 Standard registration Register after 20 July 2018 Member $1,545 $1,695 New member $1,865 $2,015 Non-member* $1,945 $2,095 I understand that the registration fees do not include printed materials. Access to materials will be electronic. *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: Promotional code: 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. 3 Networking function The networking function is INCLUDED in the registration fee for delegates attending the full conference. Thursday 30 August at The Langham, Melbourne Yes, I WILL be attending the networking function No, I WILL NOT be attending the networking function Additional tickets^ Yes, I require additional tickets for the welcome drinks reception at $50 per person No. tickets at $50 each: $ ^Please supply names of attendees and any dietary requirements as a separate attachment.

12 4 Breakout session selection Please tick the breakout sessions you would like to attend during the conference: Thursday 30 August 11.15am 12.15pm Session 2A: ATO Presentation Issues for Large Funds Session 2B: New Superannuation Reforms One Year Later Practical Issues 12.15pm 1.15pm Session 3A: US Tax Reform and Issues for Large Australian Investors Session 3B: ATO Views Relating to SMSF Compliance 2.15pm 3.15pm Session 4A: Issues in Transition from Accumulation to Pension Session 4B: Death Benefit Planning in the New Superannuation Environment 3.15pm 4.15pm Session 5A: Australian Tax Issues with Investing in Limited Partnerships and Other Foreign Structures Session 5B: Non-arm s Length Income and SMSFs 4.30pm 5.30pm Session 6A: Current Developments and Emerging Issues in Tax Session 6B: Administration Issues under the Transfer Balance Cap Friday 31 August 11.00am 12.00pm Session 9A: Domestic Investment Issues Session 9B: SMSF Regulatory Dilemmas and Chestnuts 12.00pm 1.00pm Session 10A: Indirect Taxes Session 10B: Issues Related to Powers of Attorney and SMSFs 2.00pm 3.00pm Session 11A: Tax Reform Session 11B: Superannuation and Property 5 Payment summary Registration fee $ Additional networking function tickets ($50) $ Total payable $ Please note: The Tax Institute cannot accept responsibility for delegates late flight arrivals. Transfer costs are non-refundable and non-transferable. 6 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: For our refund, cancellation and replacement policy visit taxinstitute.com.au/professional-development/event-policy 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. We take your privacy seriously, and our policy can be viewed at taxinstitute.com.au/go/footer/privacy. Collection notice 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. 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 0513NAT_05/18 Online taxinstitute.com.au/sup18 Mail GPO Box 1694 Sydney, NSW eventregistrations@taxinstitute.com.au Fax