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GST risk areas presentation

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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 18 Mar 05 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

The emerging GST risk areas covered in this presentation include:

  • assumption of vendor liability in a sale of business
  • GST audit experience
  • Commissioner's discretion for non complying tax invoices
  • recipient created tax invoices - when to use them and what formalities are required
  • what to do if I fail to remit GST on B to B transactions?
  • sale of capital assets
  • GST timing issues - what to do if you have remitted GST at the incorrect time, or claimed input tax credits in the wrong tax period
  • entertainment - FBT and GST interaction
  • deposits and prepayments.

This was also presented by John Haig on 15 October 2005 at the Tasmanian State Convention held in St Helens.

Author profile

David KUHNE
David is a Director of KPMG and specialises in indirect tax advice including GST. He joined KPMG in 1994 following a 17 year career with the ATO. David provides advice to clients in relation to GST risk and has dealt with the ATO in GST risk reviews, sampling and audits. During this time he has been acquainted with many aspects of GST adjustments. David is a highly regarded presenter of technical papers to the accounting and taxation profession.
Current at 23 February 2006
Click here to expand/collapse more articles by David KUHNE.

 

This was presented at 20th National Convention: Tax Unmasked .

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