Published on 03 Mar 10
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers an overview of the most important changes to GST, most of which will come into effect from 1 July 2010. This paper looks at:
a new voluntary reverse charge in place of the going concern and farmland exemptions
simplifying GST adjustment provisions and grouping rules
the GST rulings regime
the Board of Taxation's review of the margin scheme, GST on financial supplies and cross-border transactions.
Cathryn is an Account Director at Deloitte with the Perth
Indirect Tax team where she is leading the development of the Stamp
Duty practice in the Perth office as well as maintaining her GST
practice. Cathryn has over 14 years experience advising on a range
of high-profile transactions to a wide variety of corporate clients, with
a special focus on indirect taxes, particularly stamp duty and GST.
Before commencing with Deloitte in January 2011, Cathryn was a
senior associate in Mallesons Stephen Jaques’s National Taxation
Group in Perth where she worked for 11 years. Prior to joining
Mallesons in 1999, Cathryn worked in the Indirect Tax Group at
Ernst & Young and before that at a specialist indirect tax firm. Current at 27 August 2012
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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