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  • A summary of the changes to GST law from 1 July 2010 following the Board of Taxation’s review on the administration of GST paper

A summary of the changes to GST law from 1 July 2010 following the Board of Taxation’s review on the administration of GST paper

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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.

Author profile

Cathryn Ferraris
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
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