2020 Queensland Tax Forum - 21-22 May 2020 | Stamford Plaza, Brisbane 13 CPD hours
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2020 Queensland Tax Forum
21–22 May 2020 | Stamford Plaza, Brisbane
13 CPD hours
Welcome
Managing Tax in a Transparent World Thank you
The Tax Institute gratefully acknowledges the generous
assistance of the 2020 Queensland Tax Forum Organising
The exponential creation and use of data have forever changed the management of tax. Businesses must improve their Committee:
analysis and interpretation of data to remain competitive. Data has changed the expectations for tax practitioners, in-house
tax functions and regulators alike. The tax community has already experienced the first wave of significant legislative and Evan Last, CTA, Deloitte
administrative reform resulting from the G20’s response to the OECD’s BEPS project, and now faces the second wave of (Chair, 2020 Queensland Tax Forum Organising Committee)
data-driven tax disruption. This program is designed to provide an in-depth understanding of the changing landscape and to SME Stream Committee:
equip tax professionals with the necessary technical skills and practical knowledge to manage tax in a transparent world.
Angie Hicks, CTA, KPMG (Chair)
The 2020 Organising Committee is delighted to welcome John Dardo, who will set the scene by providing insight into the Adam Hijazi, Deloitte Legal
ATO’s access to and use of data, including the ATO’s ongoing digital transformation under his role as Chief Digital Officer.
Claire Roberts, ATI, Hoffman Kelly
We also look forward to a lively and thought provoking discussion with our expert commentators Mark Robertson QC, CTA,
Linda Tapiolas, CTA and Grant Wardell-Johnson, CTA on the design and effectiveness of the CGT rollovers following the Joanne Casburn, FTI, Australian Taxation Office
Board of Taxation’s review. We’re confident this debate will continue at the networking drinks on Thursday evening and we Katherine Patel, FTI, HLB Mann Judd
look forward to bringing together the SME, Corporate, and Young Tax Professionals streams – who knows, you might meet Leisa Rafter, CTA, BDO
your future employer/employee or next client engagement!
Melinda Peters, CTA, McCullough Robertson
The 2020 program has been unapologetically designed to focus on expert-led technical sessions that provide participants
Corporate Stream Committee:
with the practical insights and skills to navigate the changing tax architecture in a transparent world. With sessions covering
topical issues surrounding tax consolidation, Div 100A, superannuation, M&A, capital management, and GST, and a plenary Peter Dunn, EY (Chair)
session delivered by Jeremy Geale, CTA and Ali Noroozi, FTI on the evolution of taxpayer engagement with the ATO, Abhi Aggarwal, PwC
the Queensland Tax Forum will set the scene for the next decade of tax. Alison Feather, CTA, Aurizon
On behalf of the stream chairs, Angie Hicks, CTA, Peter Dunn and Dominic Moon, ATI, and the 2020 Organising Committee, Dritton Xhemajlaj, ATI, Rio Tinto
I commend this program to you and look forward to seeing you in May at the 2020 Queensland Tax Forum. Elliott Cunningham, CTA, QIC
Rhiain Garrihy, CTA, Suncorp
Young Tax Professionals Committee:
Dominic Moon, ATI, Deloitte Legal (Chair)
Evan Last, CTA, Deloitte
Adam Hijazi, Deloitte Legal
Chair, 2020 Queensland Tax Forum Organising Committee
Tom Polkinghorne, Grant Thornton
Tom Walrut, FTI, Merthyr Law
Early bird offer
Register on or before Friday, 17 April 2020 to save!
2 THE TAX INSTITUTE – 2020 Queensland Tax Forum
Technical program
Day 1 – Thursday, 21 May 2020
Time Plenary
8.00 – 8.30am Registration
8.30 – 8.45am President’s welcome
Speaker: Peter Godber, CTA, President – The Tax Institute
8.45 – 9.00am Opening address
Speaker: Evan Last, CTA, Chair, 2020 Queensland Tax Forum Organising Committee
9.00 –10.00am Session 1: Keynote: Data sharing
Speaker: John Dardo, Chief Digital Officer & Deputy Commissioner, Australian Taxation Office
Have you ever wondered what the ATO knows about you or your business? This is your chance to find out:
— What data the ATO has access to, including from international sources
— How the ATO uses this data to encourage voluntary compliance and to improve the client experience
— The future of the ATO’s digital transformation.
10.00 –10.20am Morning tea
Time SME stream Corporate stream
10.20 –11.20am Session 2A: Road testing common tax strategies Session 2B: BEPS 2.0 – A whole new architecture for international tax?
Speaker: Tom Delany, CTA, Tax Partner Pty Ltd Facilitator: John Bland, Deloitte
Tax professionals use an abundance of strategies designed to deliver optimum Panellists: Jasmine Leonard, ATI, Rio Tinto; Tom Andersen, Dominos;
commercial and tax outcomes for their corporate and SME clients. However, with the Karen Young, Flight Centre
expansion of the ATO Tax Avoidance Taskforce and increased use of data analytics tools This session will consider the new OECD thinking on international tax and the
to identify tax risks, it is appropriate to “road test” some of those strategies. This session digitalisation of the global economy. It will include a presentation and panel discussion,
will provide a critical evaluation of common tax strategies and identify where they can go and cover the following issues:
wrong and how, in areas including:
— I am not in a digital business, so this doesn’t apply to me, right?
— Managing Div 7A loans
— The existing approaches are 100 years old; why change them?
— Accessing small business CGT concessions
— Revision of the current nexus and profit allocation approaches – how will this
— Trust distributions happen?
— Dividend access shares — Global anti-base erosion approach
— Business structuring — Discussion of industry-specific impacts from the panel – E&R, retail.
— Recent developments.
2020 Queensland Tax Forum taxinstitute.com.au 3
Technical program
Day 1 – Thursday, 21 May 2020 continued
Time SME stream Corporate stream Young Tax Professionals stream
11.00 –11.20am Registration for Young Tax Professionals Stream
11.20am –12.20pm Session 3A: Trusts – 100A reimbursement Session 3B: Hybrids – Lessons Learnt and Session 3C: Optimising Outcomes by Effective
agreements; identifying and reducing taxpayer risks Responses Negotiation
Speaker: Michael McLaughlin, West Garbutt Pty Ltd Speaker: Michael Chang, CTA, EY Speakers: Scott Wedgwood, Barry Nilsson Lawyers
Reimbursement agreements have been an ongoing The hybrid mismatch rules of Division 832 of the Negotiation is inevitable in professional practice, regardless
area of focus for the ATO for many years. The highly ITAA 1997 are now well and truly with us. By now of your specific role, industry or organisation. Unfortunately,
anticipated draft ruling is expected to issue in 2020. This most corporate taxpayers will have (or should have) many of us engage in this most complex area of human
session will focus on discussing the current ATO view considered the potential relevance of the rules to their interaction without formal training or proven strategies
and also proactively managing and mitigating any risks structure. This session will: to achieve success. As our client’s affairs become more
in relation to reimbursement agreements. In particular transparent, developing skills to manage complex disputes
— Briefly recap on the broad strokes of the rules;
the session will cover: and maximise negotiated outcomes is a minimum
— Consider issues that have emerged as taxpayers
expectation of our clients.
— The current ATO position – where has the draft ruling have grappled with their application; and
landed and what is the current compliance activity? — Consider the question as to what a taxpayer This session will feature a series of real-world scenarios and
— When will s 100A apply and what are the should do where it is identified that the rules have skill-building exercises to:
consequences? application. — Identify and influence hidden drivers in negotiations
— What steps can taxpayers take to reduce any — Successfully negotiate through a range of circumstances
identified risks, including documenting positions and
— Effectively and strategically prepare for negotiations.
gathering evidence, particularly about ordinary family
or commercial dealings?
— Looking to the future and identifying tax planning
strategies going forward.
Young Tax Professionals stream
The Young Tax Professionals (YTP) stream has been designed for those progressing through their tax careers, The specialised stream offers:
inclusive of advisers at an intermediate to senior level. — 3 technical sessions
The three technical sessions focus on building practical skills by addressing tips, traps and technical landmines, through — 4.5 CPD hours
case studies and practical examples. — Opportunity to network with industry professionals
The sessions have been designed to allow attendees to engage in discussion and ask questions to gain greater awareness — Attendance at Session 6
of how to address relevant and important issues in relation to these areas. — Affordable price
Register for the Young Tax Professionals stream by completing the Individual Registration Form on page 19.
4 THE TAX INSTITUTE – 2020 Queensland Tax Forum
Day 1 – Thursday, 21 May 2020 continued
Time SME stream Corporate stream Young Tax Professionals stream
12.20 –1.20pm Lunch
1.20 – 2.20pm Session 4A: Transparency when dealing with the ATO Session 4B: Topical issues affecting cross-border Session 4C: Objections and Audit Paper Responses –
Speakers: Fletch Heinemann, CTA, Cooper Grace Ward; capital management Drafting to Win!
Sarah Lancaster, Cooper Grace Ward Speakers: Kevin Griffiths, EY; Kim Christy, CTA, EY Speakers: Florence Chen – Barrister
In an increasingly transparent tax landscape, the sharing of This session will provide a technical summary of key With the marked increase in transparency and access to
information between taxpayers and the ATO is becoming topical tax issues affecting capital structures, including information, disputes with revenue authorities are becoming
commonplace. However, there are many factors advisers perspectives on current approaches and future trends more commonplace for many professional tax practitioners.
should consider when receiving a request for information. in responding to these issues. Specific matters to be Whether you are responding to an ATO audit position paper
This session will focus on providing practical strategies in considered include: or lodging a formal objection, there are a number of key
managing ATO reviews and audits. Topics covered include: steps and processes to be followed, to ensure you are best
— Thin capitalisation developments
placed to achieve your client’s goals. Through a series of
— Tips for the effective management of reviews from the — Re-characterisation of debt and equity instruments
drafting tips and traps, this session will take a deep dive
outset through operation of transfer pricing rules
into:
— Responding to information gathering requests (including — Other relevant income tax and transfer pricing matters.
formal requests for information, documents and — Key preparatory steps to undertake before you
interviews) commence drafting
— Practical considerations in managing claims for — Understanding your client’s position and that of the
accountants’ concession and legal professional revenue authority
privilege. — Drafting strategies to maximise value and get your client
the best possible result.
2.20 – 3.20pm Session 5A: Corporate Tax Residency — A sensible Session 5B: GST justified trust Session 5C: Managing Clients as the Trusted Advisor
Approach? Speakers: Tony Windle, ATI, Grant Thornton; Speakers: Paul Banister, CTA, Grant Thornton
Speakers: Adele Townsend, CTA, BDO Alison Feather, CTA, Aurizon When it comes to your role as an advisor, it can be
Taxpayers have faced ongoing change and uncertainty With the justified trust program for income tax being well dangerous to assume that everything is clear and that
since the Bywater decision and ATO response through progressed, the ATO has turned its attention to GST, your client is on the same page regarding expectations.
TR2018/5 and PCG2018/9. This has impacted aiming to review approximately 320 large public and Now, with regulatory scrutiny on the rise, it is essential
commercial enterprise and increased red tape and multinational businesses over four years. This session that advisors develop skills to manage expectations and
compliance particularly for start-ups and SMEs. Will will cover: improve relationships with their clients to help them through
the Board of Taxation review trigger clear, practical the many uncertainties faced in today’s transparent world.
— An overview of the GST SAR program
and sensible reform? This session will analyse the This session will draw on real experiences with clients
— Analytics being undertaken by the ATO in respect of
ramifications for SMEs of the reforms proposed by the and cover:
GST, including the GST analytical tool (GAT)
Board of Taxation review, including:
— Common technical positions arising as part of the — Setting and effectively managing client expectations
— Corporate tax residence redefined GST SAR program. — Strategies for dealing with a range of clients in complex
— Interaction with other domestic income tax rules situations
— Comparison with international tax reform including — Handling difficult conversations and communicating with
tax treaties and other jurisdictions. impact.
3.20 – 3.40pm Afternoon tea
2020 Queensland Tax Forum taxinstitute.com.au 5Technical program Lead the
way in tax
Day 1 – Thursday, 21 May 2020 continued
Time Plenary There is no time like the present to
3.40 – 5.10pm Session 6: CGT Rollovers: Policy, Practice and Points of Contention
join Australia’s premier tax body
Facilitator: John Ioannou, CTA, Deloitte Legal and take advantage of the special
Speakers: Grant Wardell-Johnson, CTA, KPMG; Mark Robertson, QC, CTA, Queensland Bar, Linda Tapiolas, new member introductory offer.
CTA, Cooper Grace Ward Lawyers
The Board of Taxation’s review into CGT rollovers is a prompt to consider policy, practice and disputes. As private For an additional $340 on the member
advisers move to consulting from compliance the growing use of provisions historically aimed at widely held registration fee you will receive membership
enterprise by closely held enterprise is met head on by a narrowing of applicable circumstances.
through to June the following year.
Consequently, each speaker has in-depth experience respectively in policy, practice and disputes with a view to
the three being brought together to allow delegates to gain a whole of picture understanding of the issues at play. Member benefits include:
The session will cover the growing day to day issues with use of the rollovers, current policy, what new law should – Taxation in Australia journal
look like and areas of contention to be aware of for those utilising the provisions in the current climate. – TaxVine e-newsletter
– CPD event discounts
5.10 – 6.30pm Networking drinks and canapés
– Publications and tax product discounts
– Business Alliance Partner discounts.
Become a member
See registration form or visit
Join the conversation taxinstitute.com.au/events for a list
of upcoming events.
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6 THE TAX INSTITUTE – 2020 Queensland Tax ForumDay 2 – Friday, 22 May 2020
Time Plenary
8.00 – 8.30am Registration
8.30 –10.00am Session 7: ATO engagement – Then, now and tomorrow
Speakers: Jeremy Geale, CTA, Deputy Commissioner, Australian Taxation Office; Ali Noroozi, FTI, PwC
The focus of the session is a balanced discussion around the evolution of taxpayer engagement with the ATO – what have we learnt from the past?, the current state of play and where do
we want to get to in the future? It will include:
— Brief overview on the topic
— Facilitated question and answer session with the audience.
Time SME stream Corporate stream
10.00 –11.00am Session 8A: Superannuation – Top five mistakes trustees and accountants are Session 8B: Managing information reporting obligations in a transparent
making environment
Speaker: Sharlene Anderson, Veritas Audit Speaker: Stephanie Lam, PwC
SMSFs hold more wealth than ever before and often hold unique assets. This session This session will provide an overview and practical experiences of the different
looks at some common errors both accountants and trustees are making, which information reporting obligations and regimes regulated by the ATO that currently exist
jeopardise the wealth that has been accumulated. With an increasingly transparent for Australian taxpayers. These obligations and regimes are relevant for both financial
compliance and audit environment, this session will provide case studies and practical institutions and non-financial institutions (including in respect of any accounts or
guidance on how to avoid making these mistakes. Areas covered in this session will investments held by such taxpayers in financial institutions). The session will cover:
include:
— Foreign Account Tax Compliance Act and Common Reporting Standard
— Market valuation of assets — Third-party reporting
— Tax residency of an SMSF — Annual investment income reporting
— Non-arm’s length income and expenses — Tax Transparency Code and public reporting of tax information
— In-house assets — Other cross-border initiatives on information sharing and multilateral conventions.
— Liability for accountants and auditors.
11.00 –11.20am Morning tea
2020 Queensland Tax Forum taxinstitute.com.au 7Technical program
Day 2 – Friday, 22 May 2020 continued
Time SME stream Corporate stream
11.20am –12.20pm Session 9A: Recruiting and retaining top talent Session 9B: Managing uncertainty in a transparent environment
Speakers: Melinda Peters, CTA, McCullough Robertson; Aaron Dahl, McCullough Speakers: Abhi Aggarwal, PwC; Rohan Porter, Flight Centre
Robertson This session will provide an overview of recent taxpayer alerts, draft tax determinations,
With the war for talent across a range of industries, and employees increasingly looking ATO public guidance and consultation papers, and various tax law amendments
to participate in the company they work for, many private companies are looking to proposed or announced by Treasury. Despite best intentions, the existence of such
incentivise their staff via the use of equity incentives. There is no “one-size-fits-all” materials creates some uncertainty and can make it challenging for taxpayers to comply
approach to incentive plans and there are a number of factors to be weighed in ensuring with the requirements of the tax law and with their tax risk governance framework. The
that the plan operates as an effective incentive. session will cover:
This session will take a practical look at the key issues which arise when employee — Examples of relevant positions and scenarios that can create uncertainty
equity incentive arrangements are implemented by private companies – in particular: — Practical strategies to identify and manage tax risk in such uncertainty
— Considerations when designing an appropriate incentive scheme and current — Reporting of positions taken in the reportable tax position schedule.
market trends
— Structuring alternatives and the current tax landscape
— Managing Corporations Act and reporting obligations
— Effective management of employee incentives in M&A transactions.
12.20 –1.20pm Lunch
1.20 – 2.20pm Session 10A: The Future of Artificial Intelligence in Taxation Session 10B: Corporate M&A at the outset of the 2020s
Speaker: Alex Ferguson, REDD Digital Speakers: Evan Last, CTA, Deloitte; Nick Allen-Waters, Deloitte
The window for competitive differentiation in AI is closing and organizations which “Hindsight is 20/20” can be an uncomfortable reflection for organisations at the end
are not investing stand to fall behind in terms of their share of the estimated $3.9T of of a complex M&A transaction process. This session will provide an update of topical
business value Gartner predicts will be created by 2022. One key concern is how to issues relevant to corporates engaging in M&A transactions as we enter a new decade
build the competitive business advantages which Artificial Intelligence can offer and and draw on practical examples of managing related opportunities and risks during a
recognising that Taxation is an industry that is prime for disruption. In this presentation transaction process. Topics will include:
we address:
— Placing value on tax losses and the challenges posed by organisations with uneven
— The future of Artificial Intelligence share structures
— Artificial Intelligence and its applicability to managing tax affairs — Financing, including the growing complexity in obtaining certainty with respect to
— Defining an AI expert in Tax Law and ITAA 1997 interest deductibility
— A rise in Chatbots and Virtual Assistants for Tax — Implications on diligence and transaction processes of the ATO’s continued roll-out
— Case study: H&R Block an IBM Watson for Tax Preparation of the justified trust program and other measures.
— Case study: Regulation as a Platform by CSIRO-Data61
2.20 – 2.40pm Afternoon tea
8 THE TAX INSTITUTE – 2020 Queensland Tax ForumDay 2 – Friday, 22 May 2020 continued
Time SME stream Corporate stream
2.40 – 3.40pm Session 11A: What happens where the intended use of property changes? Session 11B: Accounting standard and interpretation changes: what is the tax
Speaker: Sian Sinclair, CTA, Grant Thornton impact?
Real estate has traditionally been an accessible and versatile investment for SME’s and Speakers: Ben Seumahu, KPMG; Michael Robbins, KPMG
high net worth individuals. Practitioners and advisors are often being asked to advise Australian companies are in the midst of significant changes in accounting standards,
taxpayers on the taxation implications arising from a change in the intended use of their impacting both measurement and disclosure in financial statements. Failure to fully
property over their ownership period. This session explores both direct and indirect tax understand accounting profit can mean incorrect tax adjustments, incorrect financial
consequences arising from the change of intention, including: statement disclosures and, ultimately, an incorrect income tax return. This session
will update you on accounting standards and interpretation changes impacting tax,
— Income tax consequences arising from change of purpose: starting and ceasing to
including:
hold property as trading stock
— Capital Gains Tax outcomes when intended use changes — Disclosure of uncertain tax positions
— GST consequences, adjustments and applicability of the GST Margin Scheme — The impact of new accounting standards such as AASB 16 (leases) and AASB 15
(customer revenue)
— Deferred tax accounting for intangible assets – expected IFRIC decision on the dual
tax base approach for intangible assets.
3.40 – 4.40pm Session 12A: Tax consolidation Session 12B: Outbound investment issues
Speaker: Dominic Moon, ATI, Deloitte Legal Speaker: Paul Mills, Paul Mills Consulting Pty Ltd
Tax consolidation continues to grow in popularity for many SME groups and, in some The OECD’s action plan with respect to base erosion and profit shifting (BEPS), and
cases, may become a practical necessity. Although the regime is often associated with particularly Australia’s legislative responses to the recommendations, have pushed
structuring of large corporations, there are many tax and commercial benefits in an the focus of corporates and advisers to new developments such as our multinational
SME context. Consolidation also provides an opportunity for SME groups to alleviate anti-avoidance laws (MAAL), diverted profits tax (DPT) and anti-hybrid measures.
structural pressures on compliance, which is relevant in light of numerous measures Understanding these measures is imperative in an international tax landscape. Core
being introduced to increase transparency of tax information in Australia. international tax matters remain important. When it comes to outbound investment, key
considerations are:
This session is based on a practical worked example and will cover:
— Tax residency for foreign subsidiaries
— The lifecycle of SME structures
— Controlled foreign company (CFC) rules
— Common pressure points and solutions for outdated structures
— Repatriation – taxation of dividends, conduit foreign income, withholding taxes
— Why consolidate in an SME context and who can do it?
— Foreign hybrid and anti-hybrid rules
— Membership rules and mixed entity groups (companies and trusts) – what’s in and
what’s out? — Disposal – active foreign business assets percentage (AFBAP).
— When the rules can change – bringing in or exiting subsidiaries and acquiring other
consolidated groups.
4.40 – 5.30pm Forum close drinks
2020 Queensland Tax Forum taxinstitute.com.au 9Presenter profiles
Abhi Aggarwal is a Partner in PwC’s corporate and indirect taxes, revenue 22 years and brings almost 35 years tax the financial services industry, advising on
corporate tax practice in Queensland. He authority audits, and tax related financial experience to his role. Prior to working at a range of matters including tax efficient
focuses on providing taxation advice to reporting disclosures. Deloitte he served 10 years in the ATO in structuring of domestic and foreign
local and multinational organisations and Brisbane. John has wide experience across investments. She has been involved in
collective investment vehicles in relation Sharlene Anderson is the principal the gamut of transfer pricing technical the tax aspects of a number of significant
to domestic and international mergers, of Veritas Forensics which provides issues, but has had a focus on energy and capital raisings, including both initial and
acquisitions, divestments, refinancing specialist audit services, litigation support resources transfer pricing matters including subsequent equity raisings for listed
arrangements and other transactions. and business valuation services. Highly commodity trading, financing and supply and unlisted entities. Kimberley also has
In particular, Abhi specialises in providing regarded in her field of expertise, Sharlene chain issues. broad experience advising clients in their
such advice to the financial services and has significant experience auditing across interactions with the Australian Taxation
infrastructure industries. various legislative frameworks, and is known Michael Chang, CTA is a partner with Office and has assisted clients with both
for her practical approach. Sharlene is a EY Brisbane with 18 years’ experience. standard ATO programs such as top 1000
Nick Allen-Waters, is a Director at Deloitte Registered Company Auditor, Approved During his career he has worked in various reviews and continuous engagement
with over 11 years experience advising SMSF Auditor and a Forensic Accountant. areas of corporate and international taxation processes, as well as the strategic aspects
on transactions and other corporate tax in Australia. Michael works within the
Paul Banister, CTA is a Chartered of managing disputes.
matters. He regularly advises institutional Transaction Tax group, focussing on M&A
investors, private equity funds, government Accountant and a Partner at Grant transactions. Michael also leads the EY Oil Aaron Dahl has extensive advisory and
and other domestic and foreign-owned Thornton, leading their tax division in & Gas industry tax focus in Queensland and transactional experience in a broad range
groups in connection with M&A transactions, Brisbane. He has over 30 years’ experience is the head of EY Brisbane’s China Business of corporate and commercial matters.
projects and restructures across a variety of working with clients to help them navigate Group. Aaron’s experience includes mergers
industries including infrastructure, financial through complex and potentially risky and acquisitions, recapitalisations, public
services and consumer sectors. Nick is a tax and commercial issues. His expertise Florence Chen is a barrister at Level 27 and private capital raising and general
member of Chartered Accountants Australia includes domestic and international tax Chambers and was named as a Doyle’s commercial advisory in the resources
and New Zealand. planning, transaction advisory and support, Guide Leading Tax Barrister Queensland and renewables, health, pharmaceutical
superannuation structuring and advice, (Recommended) in 2019. She has had a technology and not for profit sectors.
Tom Andersen, is the Group Tax Manager succession planning and estate planning. wide range of experience in both State and
for Domino’s Pizza Enterprises Ltd. He Aaron is often engaged by clients to provide
Paul has presented at many professional Federal tax and has advised and appeared guidance on corporate governance issues
has over 12 years of experience working and business forums, both in Australia and in matters involving Payroll Tax, Land Tax,
in a variety of industries and roles with and advice regarding directors’ duties.
internationally. He is a contributing author Stamp Duty, Part IVC Proceedings, Income
the majority being tax focused. As the to Thomson Reuter’s Financial Planning Tax, and Superannuation. Florence is also In providing advice, Aaron draws on the
Group Tax Manager for an Australian Handbook. Paul is also the recipient of a proactive member of the legal community knowledge of his clients’ industries to ensure
headquartered company with subsidiaries in The Tax Institute’s SME Tax Adviser of the and currently sits on the Bar Association he offers commercial and practical solutions.
9 countries he is responsible for ensuring the Year Award for 2016. of Queensland Bar Council and is a former Aaron is well versed and has a particular
group’s tax affairs are in order. Before this he President of the Queensland Young Lawyers. interest in structuring and advising on
worked on the Australian and New Zealand John Bland is a tax Principal (retired employee incentive arrangements and acts
tax of a Swiss based multinational. He Partner) with the national transfer pricing Kimberley Christy, CTA is a Director at for a number of large offshore companies
has experience with foreign and domestic team of Deloitte Australia. Based in EY with 15 years’ income tax experience. in relation to their Australian incentive
acquisitions, restructures, transfer pricing, Brisbane, he has been with Deloitte for Kimberley specialises in income tax for programs.
10 THE TAX INSTITUTE – 2020 Queensland Tax ForumJohn Dardo, is the ATO’s Chief Digital tax experience, working in both professional Kevin Griffiths is the Lead Partner of succession and asset protection planning.
Officer and is responsible for setting services for PwC and as an in-house tax EY’s Transfer Pricing Group in Queensland John has a Bachelor of Arts, Bachelor of
the ATO’s digital agenda, designing the advisor for Aurizon. Alison is responsible and also the Leader of the broader EY Tax Laws and a Master of Law. He is Chair
end-to-end digital experience and delivery for managing all of Aurizon’s tax matters, Division in Queensland. With over 25 years of the Tax Institute’s Queensland’s State
of key components of the digital agenda, including tax aspects of infrastructure of experience in corporate and international Council in addition to being a State
including digital identity, authentication and projects. tax, Kevin has spent the last 20 years Councillor.
authorisation services, ATO digital interfaces, working with clients to design, structure
SBR platforms, Application Programme Alex Ferguson is the Director of Digital and implement defendable transfer pricing Stephanie Lam is a director in PwC’s
Interfaces, and the establishment of the Projects at REDD Digital and is a degree arrangements. During that time, Kevin has financial services tax practice in Brisbane.
Digital Partnership Office. qualified aerospace engineer, executive also led the successful management and She has over 11 years’ experience in
MBA, and a passionate and effective leader. resolution of significant transfer pricing advising clients in the funds management,
John has worked as a senior executive
He enjoys helping people and organisations disputes and advance pricing agreement superannuation, banking, insurance,
managing a range of ATO functions including
implement business-improving solutions negotiations across multiple jurisdictions. property and infrastructure industries.
contact centres, digital transformation,
compliance and business registries. During using Digital Best Practice. As a Registered Kevin is a Chartered Accountant both in Stephanie’s experience includes advising on
this time, he has delivered numerous Project Manager (MAIPM, CPPM) he Australia and the UK, is a member of the the taxation of trusts and superannuation
innovations such as the introduction of voice has experience across a broad range of Australian Institute of Company Directors funds, domestic and international
biometrics for over 5 million ATO clients, infrastructure, buildings and mission critical and also sits as a Director on the Board of investment structures, tax compliance,
myGov capability for 9.6 million clients and systems with experience delivering Data the Brisbane Powerhouse. and tax information reporting (including
new authentication techniques to retire Intelligence including Machine Learning and FATCA and CRS). Stephanie is a member
Fletch Heinemann, CTA is a partner in of Chartered Accountants Australia and
AUSkey. Artificial Intelligence solutions for small to
Cooper Grace Ward Lawyers’ tax team. New Zealand.
medium enterprise.
Tom Delany, CTA is the principal of Tax Fletch specialises in tax and customs
Partner Pty Ltd, which provides tax training, Jeremy Geale, CTA is the Deputy disputes. His experience includes helping Sarah Lancaster is a special counsel in the
and tax consultancy services to accounting Commissioner for Review and Dispute clients with private rulings, audits, objections tax team at Cooper Grace Ward Lawyers.
and legal firms including a wide range of and litigation. He also assists clients Sarah assists clients in all stages of a
Resolution, an independent area within
tax advisory services such as high-level tax by providing tax advice across a range dispute with Australian revenue authorities.
the ATO responsible for the ATO’s
planning in addition to preparing tax advices, of commercial issues. Fletch has also She has appeared in and managed
approach to dispute resolution for all
private ruling requests and objections on presented sessions at The Tax Institute’s appeals in the Federal and State Tribunals,
taxpayers. This includes responsibility for
a variety of tax related topics. Tom holds Queensland seminars and national the Federal Court and Supreme Court of
Independent Review of large corporate
a Master of Taxation from the University of conferences and has published papers on Queensland.
and small business audits, all objections
New South Wales, a Bachelor of Business topical tax and customs issues.
and litigation, the ATO in-house facilitation Evan Last, CTA is a Partner in the Deloitte
(with Distinction) from the University of
service, other ADR approaches, the John Ioannou, CTA was admitted as a Brisbane tax practice and leads the M&A
Southern Queensland, is a FCPA, FIPA,
Independent Assurance of Settlements Solicitor in 2002 and is a Legal Practitioner tax team. He has significant experience
Chartered Accountant, Tax Agent and a
service, the Test Case Litigation Panel and Director of Deloitte Legal and a partner in advising clients on the international
Chartered Tax Adviser.
Dispute Assist. Jeremy joined the ATO in of Deloitte. He has experience in the tax aspects of inbound and outbound
Alison Feather, CTA is Manager Group Tax January 2016, as the Deputy Chief Tax areas of taxation, structuring, commercial investments, tax due diligence and
at Aurizon. She has over 10 years corporate Counsel. transactions, disputes, trusts and estates, transaction support, tax consolidations,
2020 Queensland Tax Forum taxinstitute.com.au 11Presenter profiles continued
cross-border financing and tax-effect national tax education program, which regulatory environment. During his tenure, Michael Robbins is a partner at KPMG
accounting. Evan is a Queensland State has allowed the development of technical the office of the IGT grew four times in Enterprise and has over 16 years’ tax,
Councillor for The Tax Institute and is also expertise in a broad range of corporate size and its role was expanded to that accounting and business advisory
a Chartered Accountant. tax matters. Paul is now operating a tax of an ombudsman with respect to tax experience advising clients in a variety of
consulting business of his own, Paul Mills administration. industries, ranging from large companies
Jasmine Leonard, ATI is a Tax Advisory Consulting Pty Ltd. and corporate groups, private companies
at Rio Tinto. Jasmine has extensive Prior to becoming the IGT, Ali was the Tax
Counsel at Chartered Accountants Australia to high net wealth individuals. Michael’s
experience in advising on mergers and Dominic Moon, ATI is a Special Counsel
areas of focus include business sales and
acquisitions for Rio Tinto and has over at Deloitte Private with expertise in and New Zealand having already worked at
acquisitions, restructures, tax consolidation,
15 years of experience in corporate and taxation, estate planning and commercial large accounting and law firms in Australia
tax effect accounting, tax loss recoupment
mining taxation matters. Jasmine is a law. Dominic’s strength is in his ability to and the United Kingdom.
and international transactions.
member of the Minerals Council of Australia research, comprehend and implement
Melinda Peters, CTA is a specialist tax
Taxation Committee and holds a Masters in complex transactions for his clients with Mark Robertson, QC, CTA conducts
and duty lawyer, focusing on corporate
Taxation Law. a focus on achieving strong commercial an Australia-wide practice specialising in
and taxation outcomes. Over the past few and transaction structuring at McCullough
revenue and trust law, Mark is listed as
Michael McLaughlin is a qualified lawyer years, he has built a substantial following Robertson. Melinda currently acts for
a leading tax QC by Chambers & Partners
at West Garbutt specialising in transaction of Accountants and Financial Planners who multinational corporations with Australian
Asia Pacific 2019 and listed as ‘Preeminent’
taxation and structuring as well as litigious rely on his technical expertise to service the resource interests, a number of ASX-listed
by Doyle’s Guide 2018. He has appeared
disputes with the Australian Taxation needs of their clients. While Dominic has companies, widely held investment funds for commonwealth and state revenue
Office (ATO). Michael has over ten years’ worked across many different industries, and a number of Australian start-ups. authorities, Australia’s leading corporate
experience providing technical advice he has developed specialised knowledge in In addition to providing transaction groups, high net wealth individuals, as well
on various aspects of the taxation law, professional services, pharmacy, transport structuring advice and tax opinions, as foreign investors in relation to proposed
drawing on his transaction and dispute/ and extractive industries. Melinda advises on employee incentive and completed domestic and cross-border
litigation expertise and experience in roles arrangements for both listed and private transactions (including in estate and family
with leading Australian law firms and major Ali Noroozi, FTI has Bachelor degrees in groups. She also regularly acts for clients law contexts).
Engineering and Law as well as a Master of in taxation objections and disputes with
international accounting firms. Michael has
Laws degree in Taxation. He has 27 years the ATO. Ben Seumahu, is a Director at KPMG,
acted for publicly listed and large private
of experience in taxation and is currently a with over 25 years’ experience providing
groups in both buy side and sell side
tax partner at PwC where his role includes Rohan Porter, has over 20 years of tax accounting advice to entities across a
transactions, as well as major restructures
assisting clients in their engagement with the experience shared evenly between the range of industries, including mining,
and corporate dealings. His transaction
Australian Taxation Office. profession and commerce. In his more financial services, government and software
work often involves liaising with the ATO and
Ali may be better known for his recent roles as Head of Tax at Virgin companies. Ben also supports engagement
seeking clearance through the ruling and
achievements as the Inspector-General Australia, and as a senior member of the teams resolve complex finance reporting
early engagement systems.
of Taxation (IGT), a position he held for Flight Centre Global Tax team, Rohan has issues as part of his role in KPMG’s centre of
Paul Mills worked in the PwC corporate 10 years from 2008 to 2018. He became engaged with Executives, Boards and the excellence for technical accounting. Ben has
tax practice for 20 years, for the main part known as an energetic senior statutory ATO with managing corporate initiatives and a specialisation in deferred tax accounting,
focusing on mining and energy clients. In appointee who was highly respected by strategies in the changing tax governance and is a member of KPMG’s Asia Pacific
his last seven years at PwC, Paul ran the all side of politics, overseeing a complex and reporting environment. Income Taxes topic team.
12 THE TAX INSTITUTE – 2020 Queensland Tax ForumSian Sinclair, CTA is a Tax Partner and Linda Tapiolas, CTA is a Partner in the Coles Limited, Macquarie Group consortia the Middle East to reduce the marginal cost
National Industry Leader for Real Estate Cooper Grace Ward Lawyers Commercial acquisitions of Boart Longyear Limited and and streamline the management of indirect
& Construction, Grant Thornton Australia. team. She provides a range of support Dyno Nobel Limited and their subsequent taxes affecting their business or transaction.
Sian’s real estate and construction expertise services to accountants, financial planners listing on the Australian Securities Exchange. He works across many industries in
draws on twenty five years of experience in and other professional advisers. This Grant now leads the thought leadership Australia with a focus on managing ATO
taxation, accounting and general business includes technical advice on complex tax, on tax policy and consultation on new law, regulatory review, and also leads project
consulting. Advising clients from the start-up CGT and Div 7A issues, as well as acting on including KPMG’s response to base erosion implementation teams for tax technology
and growth phases of business through business sales and acquisitions to ensure and profit shifting (BEPS) and the OECD and system upgrades on a national and
to those looking to realise their wealth via clients achieve commercial and tax-effective Action Plan. He is Co-Chair of the National global basis.
exit strategies, her input is focused and outcomes. Prior to joining Cooper Grace Tax Liaison Group, an Adviser to the Board
Ward, Linda worked as an accountant for of Taxation, a member of the KPMG Global Karen Young is the Global Tax Director
practical with real insight into the issues at Flight Centre Travel Group Limited with
impacting businesses in the industry. With 18 years advising clients on capital gains, BEPS Steering Group and the KPMG
business acquisitions and restructuring. Responsible Tax Group. responsibility for all taxation matters across
experience managing tax risk for large Flight Centre’s 30+ countries. Karen has
She also conducted seminars and training
groups, including advising on significant Scott Wedgwood is a principal in been a tax practitioner for over 17 years
sessions on various topics including CGT
transactions and group consolidations, the Barry Nilsson Lawyers family law and was previously a Senior Manager within
small business concessions.
Sian oversees the compliance and planning team. He is an Accredited Family Law EYs corporate tax division including 2 years
needs of Australian and international Adele Townsend, CTA is a Tax Partner Specialist and has practiced exclusively in EYs international tax practice in New
business groups. Having worked with at BDO. She is an experienced domestic in this jurisdiction for more than 25 York. Karen has extensive experience in
Grant Thornton in Brisbane, Melbourne and international taxation adviser with both years. Scott advises on all family law international and transaction tax, including
and the USA, she spent 4 years as the listed and private clients in a wide range issues, but he has particular expertise in M&A, financing, structuring, due diligence
Global Head of Real Estate & Construction of industries, including mining services, high-end, complex property settlements, and transfer pricing. During her time with
and remains the chair of Grant Thornton’s transport, manufacturing, biotechnology and especially those involving difficult taxation Flight Centre Karen has also focused heavily
Global Industry Committee. Sian has been property. She also has significant experience issues. Respected for his extensive on tax policy & strategy, board reporting and
the National Industry Leader for Real Estate advising individuals on a range of complex knowledge, technical skills and practical tax risk management for the global group.
and Construction for Grant Thornton since taxation matters such as divorce, death and experience, Scott was named Lawyer
2011 and has extensive experience with international residency. of the Year for Family Law Mediation
businesses in the property development in Brisbane in the 2020 edition of Best
Grant Wardell-Johnson, CTA is the Lead Lawyers. Scott is a strong negotiator and
and construction industries and advises Tax Partner of the Economics and Tax
a number of key industry participants on enjoys collaborating with other skilled
Centre at KPMG. Grant has a background in professionals to reach the best possible
tax matters. As a current member of the providing tax advice relating to international outcome for his clients.
Property Council of Australia’s Queensland and domestic tax structuring, international
Divisional Council and the Australian Tax cross-border acquisitions and initial public Tony Windle, ATI is a Partner in Indirect Tax
Office’s Property & Construction Forum, Sian offerings. Grant has been the lead Tax at Grant Thornton and is the Global Head of
regularly contributes to thought leadership Partner on many high-profile projects in Indirect Tax for Grant Thornton International.
and advocacy on tax matters impacting the the Australian and international markets, Tony advises clients throughout Australia
industry. including the Wesfarmers acquisition of and across Asia-Pacific and Europe and
2020 Queensland Tax Forum taxinstitute.com.au 13Venue Event information
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14 THE TAX INSTITUTE – 2020 Queensland Tax Forum2020 Queensland Tax Forum 40844 | WD
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