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National Tax & Accountants' Association Ltd.29-33 Palmerston CrescentSouth Melbourne, Vic. 3205Tel: (03) 9209 9999Fax: (03) 9686 4744Web: www.ntaa.com.auEmail: ntaainfo@ntaa.com.auABN: 76 057 551 854

Seminar

CPD/CPE HoursThe seminar allows for 6.5 CPD/CPE hours.

Vegetarian MealsVegetarian meals are available as an option at no extra cost.If you prefer a vegetarian meal, simply tick the box under the delegate name on the registration form.

About the PresentersRiley Jones

Riley is a Tax and Commercial Lawyer and has worked in taxation and business law for over 12 years.

Riley is a talented researcher, tax writer and presenter of a range of the NTAA’s well attended and excellent tax based seminars. He is also the regular host on the NTAA’s monthly Tax on the Couch series.

Rod WilsonRod has a Bachelor of Business (Accounting) degree. He has over 20 years experience in the field of tax, initially with the Australian Taxation Office and the last ten years with the NTAA. He has extensive practical knowledge in the areas of FBT, CGT and GST as well as other tax reform measures.

Cancellations or TransfersIt's necessary to charge a fee when confirmed* bookings (see below) are cancelled. However, a substitute participant will be accepted. If a substitute is not nominated, a cancellation fee of $99 will be applied.CancellationsMore than 5 full working days before the seminar: cancellations incur a $99 administration fee.Within 5 working days of the seminar: no refunds will be available for cancellations, although a

full set of notes will be provided.TransfersMore than 2 full working days before the seminar: a credit for the amount charged may be transferred

to any other NTAA seminar without incurring the $99 administration fee.

Within 2 working days: transfers incur a $99 administration fee.The NTAA reserves the right to cancel or reschedule courses, change speakers or revise content as necessary.

*Confirmation of BookingBookings will be confirmed by email, fax or mail – please include your fax number or email address for a speedy reply. Please Note(*): You must ensure that you receive written confirmation of your booking, otherwise you may not be booked into the seminar and may have to provide credit card details at registration. If you do not receive written confirmation within 72 hours of submitting your order, contact us.

Presented by

Riley Jones & Rod Wilson

on behalf of the National Tax & Accountants' Association Ltd.

Topics includeWhat’s NEW with Property in 2016

An 'A to Z' Guide on Tax and Property Developers

Tax-Effective Structuring for Property Developers

The Essential Guide to GST and Property

CGT Planning with the Family Home to Literally Save $'000s

ATO Audit Assault on Rental Properties

Using SMSFs in Property Development

Duty and Land Tax Guide for all the Major Land Transactions for each State

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Special offer to Non-MembersPlease call and discuss the $100 (approx.) per day seminar discounts which are available to members of the NTAA for a low annual fee of only $295, which includes a 12 month subscription to the monthly newsletter Voice, 3 FREE 10 minute telephone calls to our tax team plus discounts on most NTAA products.

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Noise & Recording PolicyAttendees should be aware that in agreeing to attend the seminar, they must abide by the NTAA Noise Policy which specifically prohibits noise distraction to attendees and presenters, such as mobile phone use during the seminar, etc.

The NTAA reserves all rights to photograph, film or otherwise record the seminar, and seminar attendees consent to being photographed, filmed and/or recorded.

Any unauthorised photography, audio or video recording of the seminar is strictly prohibited. Any person who fails to adhere to this condition agrees to delete any such unauthorised photograph or recording and that they may be asked to leave the seminar venue.

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Planning

Tax & Property Seminar 2016 The Essential Guide to

GST and Property Key GST issues affecting property developers – A must for all practitioners!r How to identify when premises are ‘new residential

premises' – Avoid costly mistakes!r What is the hidden trap with the ‘5-year rule’? r GST sting for developers required to repay ITCs

claimed during a development Identifying when GST applies to isolated property transactions – Don't get caught out!r When is a one-off transaction an enterprise?r Can the margin scheme still be applied to the sale? r Can taxpayers register for GST retrospectively to

claim ITCs?Tips and traps when applying the margin scheme r Calculating the ‘margin’ can be more complex than

it looks – NTAA guide helps you avoid costly traps r Can the margin scheme apply to subdivided land?r Which costs are excluded from the calculation? NTAA practical guide to avoiding unexpected GST bills with a property development r Major danger for property acquired under the going

concern exemption – Buyers beware! r How to avoid GST-based contractual disputes

CGT Planning with the Family Home to Literally Save $'000s

Legally maximise access to key concessions under the main residence exemption ('MRE') r Maximise access to the 'temporary absence'

exemption and save $'000s r Maximising the MRE while building or renovating a

property under the 4-year construction rule Planning opportunities with the MRE – save $'000sr NTAA guide on how to avoid a CGT liability for

granny flats in the backyardr Identifying when interest, repairs and upkeep costs

can all form part of the cost baser How to make a tax-free capital gain on a rental propertyr NTAA guide to the market value rule – It's more

complex than it looks!

NEW

Checklist

Tax-Effective Structuring for Property Developers

NTAA practical guide to the do's and don'ts when tax structuring for property developersr Is there a preferred structure for undertaking

property developments?r NTAA checklist compares the pros and cons of

each structure r Tax traps and tips associated with transferring land

to a new entityr Applying roll-over relief to partition land without

triggering a capital gainUsing Joint Ventures ('JVs') in property developmentr When should JVs be used as a structure for a

development?r NTAA guide to the do's and don'ts with JVs in

undertaking a developmentr Important clauses that should be included in the JV

development agreement!

An 'A to Z' Guide on Tax and Property Developers

Making the right distinction between a developer and an investorr ATO now targeting trusts incorrectly characterising

developments as being on capital account! r Can a property purchased with a profit-making

intention still be sold on capital account?r Checklist of factors to determine if a development

is a ‘mere realisation’ or on revenue accountKey tax issues for property developmentsr When is vacant land treated as trading stock?r Which costs can be claimed outright when incurred?r What methods are acceptable when apportioning

development costs across subdivided lots? Boutique issues faced by property developers r What happens when passively held land is entered

into a property development business? r How is a forfeited deposit treated? r Tax consequences of a developer keeping a unitr Tax traps and tips for vendor-financed sales

NEW

NEW

Checklist

Tax Tip

Checklist

Planning

Planning

Checklist

Case Study

NEW

Planning

Checklist

We remove the CGT, GST and income tax complexity with many property transactions, and provide clear, practical and tax-effective solutions for your clients.

What’s NEW with Property in 2016ATO announces audit assault on common property transactionsr RECENT cases highlight traps with classifying

property transactions on revenue/capital accountr Courts provide clear guidance for developments

that are abandoned – Don't get it wrong!r ATO confirms expenses that can be claimed before

the development commencesATO puts holiday homes under the audit microscope r ATO set to target holiday homes in resort locations r ATO attacks holiday homes that are not genuinely

'available' for rentr NTAA guide to apportioning expense claims (e.g.,

interest) for holiday homes – It's not that simple!ATO releases NEW guidelines for body corporates and strata title ownersr When can strata title owners claim deductions in

respect of the common property?r Will fees paid by strata title owners to the body

corporate be deductible? RECENT case creates GST doubt for residential premises used in businessr Can input tax credits be claimed where a business

is run from residential premises? r Does this decision 'kill off' GST claims for all

residential premises used in business?NEW withholding rules target property purchases r When will Australian buyers be obliged to withhold? r What type of property is excluded from the rules? r Major tax problems for residents who fail to withholdMajor WIN for property developers who rent out units!r NEW ATO guidelines on when the developer is

entitled to claim the Division 43 building write-offr Dangers where property is still held for a dual purposeRECENT case highlights trap with the main residence exemption for newly constructed dwellings r Danger when applying the 4-year construction rule!r What factors will demonstrate that a taxpayer has

made a dwelling their main residence? GST danger with the purchase of leased premises r Recent case leaves purchaser with a surprise GST

bill as a little-known provision is activated

ATO Audit Assault on Rental Properties ATO targets the incorrect treatment of purchase costs r Identifying the correct tax treatment of the common

costs of purchasing a rental propertyr How are costs such as stamp duty, borrowing, legal

fees, travel, building inspections, etc., treated?How to avoid the hidden tax traps when financing a rental property – Up-front mistakes will be costly!r Recent decision highlights the dangers for interest

claims where a loan is in the wrong namer How to maximise interest deductions for ‘mixed

purpose’ loans r When can interest be capitalised safely?Comprehensive NTAA guide to correctly claiming deductions for a rental property r NTAA checklist highlights all the major deductions

that can be claimed for a rental property r NEW ATO guidelines for claims in relation to

apartments, units, flats, etc.r Special rules allow landlords to ‘fast track’

depreciation deductions – Don't miss out!Common tips and traps when selling a rental propertyr Traps to avoid when calculating the capital gainr When can interest on a loan ‘shortfall’ be claimed?

Common Tax Issues with Commercial Properties

NTAA practical guide to entering into a lease agreement r When are lease preparation costs deductible? r How is a lease premium treated in the hands of

both the lessee and the lessor?r Will incentive payments be assessable to a lessee? r Can the CGT small business concessions apply to

a capital gain made on granting a lease? Tax treatment of leasehold improvements simplified r What qualifies as a leasehold improvement and at

what rate can a lessee claim a write-off? r Can a deduction be claimed when the lease ends? Common tax issues when a lease comes to an endr How to correctly deal with surrender paymentsr What if the lessee keeps making payments after the

business has ceased?

Checklist

Tax Tip

Tax Tip

Checklist

Tax Tip

Planning

Planning

Planning

Planning

Case Study

Using SMSFs in Property Development

Understanding the fundamentals of SMSFs and property ownership r NTAA guide to the do's and don'ts of SMSFs

holding property as part of wealth creation r A 'hands on' guide to the income tax, CGT and GST

issues for property in an SMSFr Tips and traps associated with selling or transferring

business premises into an SMSFATO crackdown on SMSFs owning property – Don't be caught out!r Dangers with holding property in a related unit trust

– Mistakes will be costly!r Tips and traps associated with using property to

support a pension r A guide for SMSFs borrowing to buy propertyr Issues with property held through a related

company or trustCutting edge planning strategies with holding property in an SMSFr Maximise access to the pension asset exemption

with property and literally save $'000sr Incorporate an SMSF into a business structure to

achieve asset protection and massive tax savingsr Use related party lenders and maximise access to

negative gearingPractical issues for SMSFs investing in property r What property can be transferred as a contribution? r When can property be leased to a related party? r How to structure a property investment involving

multiple related and unrelated parties

Duty and Land Tax Guide for all the Major Land Transactions

A guide providing a State-by-State overview of stamp duty and land tax issues

Tips for both developers and investors in each State Identifying the traps when investing through trusts Common structuring techniques to reduce land tax

and stamp duty imposts Land transfers between spouses and the stamp

duty concessions

Register online at www.ntaa.com.au

Tax & Property 2016Dates and Venues

Venue & date

Sydney Doltone House, Jones Bay Wharf, Piers 19-21 Level 3, 26-32 Pirrama Road, Pyrmont22 April 2016 (Fri) _____________

Rosehill Rosehill Racecourse, James Ruse Drive, Rosehill28 April 2016 (Thur) _____________

Melbourne Leonda by the Yarra, 2 Wallen Road, Hawthorn05 April 2016 (Tues) _____________

19 April 2016 (Tues) _____________

02 May 2016 (Mon) _____________

BrisbaneHilton Brisbane, 190 Elizabeth Street, Brisbane12 April 2016 (Tues) _____________

Gold Coast Jupiters Hotel & Casino, Broadbeach Island, Broadbeach22 March 2016 (Tues) _____________

Perth Perth Convention & Exhibition Centre, 21 Mounts Bay Road, Perth31 March 2016 (Thur) _____________

Adelaide Hilton Adelaide, 233 Victoria Square, Adelaide15 April 2016 (Fri) _____________

Canberra Hyatt Hotel Canberra, Commonwealth Avenue, Yarralumla18 March 2016 (Fri) _____________

P means: FREE PARKING at venue

P

P Limited spaces

P

SOLD OUTSOLD OUT

TAX & PROPERTY SEMINAR 2016

COST AND REGISTRATIONRegistration: Between 8.00am and 9.00am

Duration: 9.00am to 5.00pm

Cost: incl. comprehensive notes, tea and coffee on arrival, lunch, morning and afternoon tea

Members of the NTAA One delegate $539 per day (i.e., $490.00 net of GST)

Group discountIf more than one delegate attends under the one registration, a discount will apply to the second and subsequent delegates. The first delegate pays the full registration fee. First delegate $539 per day (i.e., $490.00 net of GST) Each additional delegate $495 per day (i.e., $450.00 net of GST)

Non-Members of the NTAA

One delegate* $639 per day (i.e., $580.91 net of GST)

Group discountIf more than one delegate attends under the one registration, a discount will apply to the second and subsequent delegates. The first delegate pays the full registration fee. First delegate* $639 per day (i.e., $580.91 net of GST) Each additional attendee* $595 per day (i.e., $540.91 net of GST)

Note(*): Registration includes 3 months full membership

Register online at www.ntaa.com.au

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Tax & Property 2016Dates and Venues

Venue & date

Sydney Doltone House, Jones Bay Wharf, Piers 19-21 Level 3, 26-32 Pirrama Road, Pyrmont22 April 2016 (Fri) _____________

Rosehill Rosehill Racecourse, James Ruse Drive, Rosehill28 April 2016 (Thur) _____________

Melbourne Leonda by the Yarra, 2 Wallen Road, Hawthorn05 April 2016 (Tues) _____________

19 April 2016 (Tues) _____________

02 May 2016 (Mon) _____________

BrisbaneHilton Brisbane, 190 Elizabeth Street, Brisbane12 April 2016 (Tues) _____________

Gold Coast Jupiters Hotel & Casino, Broadbeach Island, Broadbeach22 March 2016 (Tues) _____________

Perth Perth Convention & Exhibition Centre, 21 Mounts Bay Road, Perth31 March 2016 (Thur) _____________

Adelaide Hilton Adelaide, 233 Victoria Square, Adelaide15 April 2016 (Fri) _____________

Canberra Hyatt Hotel Canberra, Commonwealth Avenue, Yarralumla18 March 2016 (Fri) _____________

Register

online at

www.ntaa.com.au

Tax & Property 2016– REGISTRATION FORM –

This document will be a tax invoice for GST when fully completed and you make payment to the National Tax & Accountants’

Association Ltd. NTAA’s ABN: 76 057 551 854

NTAA Membership No. ________________________

Firm __________________________________

Address __________________________________

__________________________________

State ____________ Postcode _________

Telephone No. ( ) ___________________________

Facsimile No. ( ) ___________________________

Delegate 1 __________________________________

Email __________________________________Date of attendance ____________________________Please tick to have a vegetarian meal _____________

Delegate 2 __________________________________

Email __________________________________Date of attendance ____________________________Please tick to have a vegetarian meal _____________(Please print first name and last name)Note: Please photocopy where more than two delegates.

No. of seminar attendees __________

Total (incl. GST) $ __________ Send cheque or provide credit card details

Mastercard Visa Amex

Card No. ________________________________

Expiry Date ________________________________

Name on Card ________________________________

Signature ________________________________

Please retain this original document as your tax invoiceV04

Please refer to www.ntaa.com.au for our privacy policy & collection notice.

Post to: NTAA 29 Palmerston Cres

Sth MelbourneVIC 3205

Fax credit card

details to: NTAA on

1300 306 351

If you haveany other queries

please call(03) 9209-9999

If faxing – please complete, photocopy and fax to 1300 306 351. If paying by cheque please do not fax, no registrations are accepted without full payment.

P

P means: FREE PARKING at venue

P Limited spaces

P

SOLD OUTSOLD OUT