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The Taxation Institute's GST Subcommittee, chaired by Gina Lazanas FTIA (Balazs Lazanas & Welch LLP), met on Thursday 14 May 2009. In addition to considering issues to be raised at the June 2009 meeting of the NTLG GST Subcommittee, Subcommittee members discussed the preparation of the Taxation Institute's responses to the Treasury consultation papers relating to the implementation of the recommendations of the Board of Taxation's review of the legal framework for the administration of the GST released after the Federal Budget this week. The consultation papers address the review of the financial supplies and the margin scheme provisions as well as GST cross-border issues. In addition to reviewing the draft of a submission on notifications pursuant to section 105-55 of Schedule 1 to the Taxation Administration Act 1953, Subcommittee members also discussed:

  • commercial residential premises (GSTR 2000/20);
  • financial supplies (GSTR 2002/2);
  • net interest revenue apportionment methodology; and
  • joint ventures.
A TAXVINE update will be provided next week on any important outcomes from the meeting.

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