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  • GST - Managing risk and opportunity in a changing world paper

GST - Managing risk and opportunity in a changing world paper

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 02 May 13 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

The GST has been with us for almost 13 years. Many concepts and issues that are essential to the administration of GST remain unsettled. The meaning of central concepts such as “supply”, “consideration” and “nexus” continue to evolve. This can make GST a very complex tax to administer but to some extent many businesses regard GST as a form-filling exercise and do not consider the impact it can have. This means that risks and opportunities are not fully considered and GST may be a real, but hidden, cost waiting to be discovered. 

This paper covers:

  • what is the ATO finding in their reviews of the SME sector
  • are there GST opportunities available and how do you find them
  • recent cases – do they create risk or opportunity and how do you take advantage of them
  • good GST governance – striking the right balance between risk and opportunity
  • the year ahead – what changes do we expect and how should you prepare for them?

Author profile

Matthew Nicholls CTA
Matthew Nicholls, CTA, is an Executive Director at EY’S Adelaide Tax Practice specialising in Indirect Tax matters. Matthew has over 26 years’ experience working with tax. Matthew has worked for EY for over 12 years and specialises in providing technical advice, assisting with compliance issues and the implementation and use of data analytics for clients - Current at 22 January 2018
Click here to expand/collapse more articles by Matthew NICHOLLS.

 

This was presented at 46th South Australian Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Is Australia becoming a sovereign tax risk?

Author(s):  David RUSSELL

Materials from this session:

Companies - Back in favour?

Author(s):  Nick WILKINS

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SME risk differentiation framework

Author(s):  Scott BRYANT,  Michael CRANSTON

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Offshoring or exporting - The ATO's approach to your cross-border transactions with related parties

Author(s):  Frank PUTRINO

Materials from this session:

Blatant, artificial or contrived...?

Author(s):  Briony RICE

Materials from this session:

GST - Managing risk and opportunity in a changing world

Author(s):  Matthew NICHOLLS

Materials from this session:

Irreconcilable differences

Author(s):  Arlene MACDONALD

Materials from this session:

What happens when it all goes wrong?

Author(s):  Paul HOCKRIDGE

Materials from this session:

SMSF borrowing - What now?

Author(s):  Neil OAKES

Materials from this session:

Part IVA technical discussion

Author(s):  Ben WILSON

Materials from this session:

Further details about this event:

 

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