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2006 National GST Intensive: Taking the reins on GST

Published on 02 Nov 2006 | Took place at Langham Hotel, Melbourne , National

The theme “Taking the Reins on GST” epitomises how practitioners, corporate advisers and the Tax Office must feel after a year of legislative change, important cases and key rulings impacting the GST regime.

This year’s keynote speaker, Justice Stone of the Federal Court, considered an approach that has been said to be a hallmark of judicial GST interpretation to date, including in her Honour’s own GST judgments, in her address “GST – A practical business tax?”

We were also fortunate to have Roderick Cordara QC (back by popular demand!) analysing the nature of a “supply” and an array of distinguished speakers who addressed the key cases and key rulings of 2006 as well as the latest GST issues impacting on property, cross border transactions, interaction with other taxes and administrative issues.

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

Individual sessions

2006 rulings update

Author(s):  Craig WHATMAN

This paper covers:

  • the 'must-reads' of 2006
  • key themes and trends
  • topics on the horizon.
Materials from this session:

Funds management case study

Author(s):  Jon GRAHAM,  Bill PACKWOOD

This case study covers:

  • trustee expenses
  • pre-establishment costs
  • creditable acquisitions and apportionment methodologies
  • multi party arrangements
  • unit pricing and differential pricing.
Materials from this session:

Minor mistakes, major problems

Author(s):  Gary FUNSTON

This presentation covers:

  • documentation, tax invoices, adjustment notes, RCTIs, ABNs
  • price adjustments v separate supply v GST “nullity”
  • contractual obligations - a bigger issue than just GST clauses
  • RCTI agreements
  • correcting errors, with the ATO and/or third parties.
Materials from this session:

2006 Key case update

Author(s):  Michael PEREZ

This paper provides a discussion of notable recent Australian cases, including:

  • Coles Supermarkets
  • DB Rreef
  • Sterling Guardian.
Materials from this session:

The GST - a practical business tax?

Author(s):  Margaret STONE

This paper covers:

  • a short history of statutory interpretation
  • interpreting the GST
  • is the GST a practical business tax?
Materials from this session:

GST and residential property

Author(s):  Lachlan R WOLFERS

This paper covers:

  • commercial residential v residential premises - the impact of the Marana changes on employee accommodation, strata titled hotel rooms and display homes
  • retirement villages - GST issues affecting aged care facilities, mixed use villages, deferred management fees and maintenance levies
  • sales of residential properties for development or to commercial purchasers - the turmoil caused by Toyama
  • other topical property issues.
Materials from this session:

GST administration issues

Author(s):  Kevin O'ROURKE

This paper covers:

  • GIC remission
  • penalties
  • rulings
  • refunds.
Materials from this session:

What is the nature of a supply?

Author(s):  Roderick CORDARA

This paper covers:

  • form or substance?
  • tripartite arrangements
  • deemed supplies
  • the right to receive.
Materials from this session:

Interaction of GST with other taxes

Author(s):  Geoff MANN

This paper covers:

  • stamp duty
    • imposition of tax on tax
    • is there a solution?
  • income tax - GST adjustments and impact on income tax. Is there a practical solution?
  • fringe benefits tax
    • Division 71 of GST Act - is it necessary?
    • flow on impact on payroll tax and workers compensation - why taxpayers need to get it right the first time
  • superannuation guarantee contribution
    • contractors - imposition of tax on tax?
    • interaction with payroll tax and FBT
  • land tax - valuation issues.
Materials from this session:

Cross-border services: Everyday issues?

Author(s):  Rebecca MILLAR

This presentation covers:

  • changes to the legislation (beyond foreign tour operators)
  • recent case law
  • registration or reverse charge?
  • goods, real property, and other ‘things’
  • industry specific issues.
Materials from this session: