Tax Bar Events & CPDs

Tax

22May
Event

Following on from our breakfast briefing, the Corporate Counsel Engagement Working Group are now seeking expressions of interest from Counsel who wish to participate in the Pilot. 

The Full Federal Court judgment in Commissioner of Taxation v Resource Capital Fund IV LP [2019] FCAFC 51

8Apr

A five-member bench of the Full Federal Court has overturned the first instance decision in Commissioner of Taxation v Resource Capital Fund IV LP [2018] FCA 18.  This judgment will have significant implications for the classification of legal entities for tax purposes, entitlement to treaty benefits and the application of the non-resident capital gains tax in Division 855 for mining and resource companies.

Andrew Broadfoot QC, Gareth Redenbach and James Strong will discuss the decision of the Full Federal Court, how it differs from the judgment at first instance and its implications.

*Please note that drinks will follow in the Library after the seminar.

Speaker(s): 
Andrew Broadfoot QC (Chair) Gareth Redenbach & James Strong
When: 
Monday, April 8, 2019 - 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 scope of the taxation promoter penalties regime

27Mar
Speaker(s): 
Andrew Broadfoot QC (Chair); Assistant Commissioner Patricia Sampathy; Assistant Commissioner Scott Treat & Andrew de Wijn
When: 
Wednesday, March 27, 2019 - 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):
Ethics & Professional Responsibility; Substantive Law;

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;