Tax Bar Events & CPDs

Tax

Double Tax Agreements: a Shield or a Sword

The Tax Bar Association
26Nov

THE IMPLICATIONS OF TECH MAHINDRA LIMITED v CoT and SATYAM COMPUTER SERVICES LIMITED v CoT

RSVP ESSENTIAL: Please email rsvp@vicbar.com.au.  There is no cost to attend.
It is commonly stated that a double tax agreement is a shield to protect taxpayers from double taxation and cannot of itself give rise to taxation liabilities. However, the recent decisions of the Full Federal Court in Tech Mahindra Limited and Satyam Computer Services Limited mean that the “source of income provisions” found in many of Australia’s double tax agreements have “what amounts to some ‘sword-like effect in practice”. The decisions have immediate implications for Indian-resident taxpayers in receipt of payments for ‘technical services’ from Australian customers, but the possible implications are much broader.

Speaker(s): 
Julianne Jaques (Chair); Anna Wilson and James Strong
When: 
Monday, November 26, 2018 - 17:15 to 18:15
Where: 
Neil McPhee Room, Level 1 Owen Dixon Chambers East
205 William Street
Melbourne VIC 3000
Australia
1 CPD point(s):
Substantive Law;

Hart v Commissioner of Taxation

The Tax Bar Association
27Aug

An Overview of the 1st Decided Case in which the Commissioner of Taxation has Disqualified a Trustee of a Self-Managed Super Fund
RSVP ESSENTIAL:  Please email rsvp@vicbar.com.au. There is no cost to attend.

This seminar will examine the first decided case in which the Commissioner of Taxation has disqualified a trustee of a self-managed superannuation fund for not being a fit and proper person and for various breaches of the Superannuation Industry (Supervision) Act 1993.  As well as the disqualification provision itself, the case considered many of the regulatory provisions of the superannuation legislation including the sole purpose test, the in-house asset rules, the benefit payment standards, the prohibition on providing loans and financial assistance to members and related parties, the prohibition on acquiring assets from related parties and the business real property exception, the prohibition on non-arm's length dealings, forfeiture of benefits, and the trustee covenants.   
BOOK LAUNCH: The CPD will be followed by a brief launch of the book, Bender’s Australian Stamp Duties by Justice Croft of the Supreme Court and Michael Flynn QC.  Drinks will be served in The Essoign.

Speaker(s): 
Michael Flynn QC, (Chair); Dr Philip Bender and Kellie Grant, Acting Director, Complex Technical Unit, Superannuation section, Australian Taxation Office
When: 
Monday, August 27, 2018 - 17:15 to 18:15
Where: 
Neil McPhee Room, Level 1 Owen Dixon Chambers East
205 William Street
Melbourne VIC 3000
Australia
1 CPD point(s):
Substantive Law;

Thomas - Binding the Commissioner

The Tax Bar Association
24Aug

RSVP ESSENTIAL: Please email rsvp@vicbar.com.au. There is no cost to attend.
The High Court recently handed down its decision in Federal Commissioner of Taxation v Thomas [2018] HCA 31 (8 August 2018). This session will cover the key aspects of the case and their implications, including declaratory relief and the limits of the Executor Trustee case.

Speaker(s): 
Terry Murphy QC, (Chair); Michael Bearman; Catherine Pierce
When: 
Friday, August 24, 2018 - 13:00 to 14:00
Where: 
Neil McPhee Room, Level 1 Owen Dixon Chambers East
205 William Street
Melbourne VIC 3000
Australia
1 CPD point(s):
Substantive Law;

Commissioner’s Powers to Obtain Information Under s 353-10

The Tax Bar Association
9Jul

RSVP ESSENTIAL:  Please email rsvp@vicbar.com.au. There is no cost to attend.

The Commissioner has broad powers to compulsorily obtain information under s 353-10 of Sch 1 to the Taxation Administration Act 1953. In this practical session, a panel of experts will discuss issues including:

Speaker(s): 
Angela Lee, (Chair), PANEL:  W. Brind Zichy-Woinarski Q.C; Rebecca Saint, ATO; Alex Patrick, KPMG; Kaitilin Lowdon, ABL
When: 
Monday, July 9, 2018 - 17:15 to 18:15
Where: 
Neil McPhee Room, Level 1 Owen Dixon Chambers East
205 William Street
Melbourne VIC 3000
Australia
1 CPD point(s):
Substantive Law;

The Full Court Decision In Sandini: Tax Implications For Family Law Disputes & Rollover Provisions

The Tax Law and Family Law Bar Associations
21May

The Full Federal Court recently handed down a 2-1 decision in Ellison v Sandini Pty Ltd [2018] FCAFC 44 overturning the Federal Court below. An application for special leave to the High Court has been filed. The case may have substantial consequences for family law practitioners and more general implications for capital gains tax rollover relief. The presentation will explain the Full Federal Court decision, its technical basis and ramifications and identify practical steps practitioners can take to best protect their clients’ interests.

RSVP ESSENTIAL: Please email rsvp@vicbar.com.au. There is no cost to attend this seminar.

Please join us for drinks in The Essoign after the seminar.  
Speaker(s): 
Michael Flynn QC (Chair),  Gareth Redenbach
When: 
Monday, May 21, 2018 - 17:15 to 18:15
Where: 
Neil McPhee Room, Level 1 Owen Dixon Chambers East
205 William Street
Melbourne VIC 3000
Australia
1 CPD point(s):
Substantive Law;