Published on 13 Mar 09
by NATIONAL DIVISION, THE TAX INSTITUTE
GST and property matters are always contentious, often complicated, and increasingly litigated. Gina Lazanas and Andrew Sommer have been at the forefront of these issues for a number of years. This paper covers:
- the (ongoing) margin scheme debacle
- the residential/commercial residential premises divide
- retirement villages and aged care
- partitions and in-specie distributions
- Division 129 adjustments on change in use.
Gina Lazanas, CTA, is a Partner at the specialist tax law firm, Balazs Lazanas & Welch LLP. She has over 25 years’ experience in taxation law, having initially focused on income tax and later on indirect taxes, but always with a keen interest in all kinds of tax and related administrative law disputes. Gina has had carriage of varied and complex tax audits and litigation. Gina was Chair of The Tax Institute’s Legal & Dispute Resolution Subcommittee from 2011 to 2013 and Chair of The Tax Institute’s GST Subcommittee from 2008 to 2010. In April 2012, Gina was appointed a part-time Senior Member of the Administrative Appeals Tribunal.
- Current at
16 June 2017
Andrew Sommer, CTA, is the national practice group leader for tax at Clayton Utz and has been working in tax for over 20 years. Andrew specialises in GST, providing advice across all industry sectors and levels of government as well advising on other tax issues, including land tax, payroll tax, FBT and state-based royalty regimes. Andrew has also acted for clients in relation to various litigious tax matters at all levels of review including the High Court. Andrew lectures in GST for the University of Sydney as part of the Master of Laws program and has previously taught GST subjects for the University of New South Wales. Andrew serves on the Indirect Tax Public Rulings Panel and The Tax Institute’s Education Quality Assurance Board, is a member of the editorial board of the Australian Tax Law Bulletin, the indirect tax editor of the Australian Journal of Banking and Finance Law and Practice and is a co-author of the book, Tax and Insolvency.
- Current at
06 March 2017