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2008 National GST Intensive

Published on 04 Sep 2008 | Took place at Shangri-La Hotel, Sydney , National

This event featured:

  • discussion about the myriad of GST cases, audits and legislative changes now occurring
  • insights on the trends in GST interpretation deliverd by a Judge in the Federal Court
  • trustee and trust problems
  • GST audits, including exploring how to improve advisors, taxpayers’ and the ATO’s roles in GST audits.

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

Individual sessions

Where are we with GST – Black letter or the practical business tax?

Author(s):  Justice John LOGAN This paper covers trends in interpretation - black letter or the practical business tax?

Materials from this session:

Experiences in getting to the High Court

Author(s):  Jennifer BATROUNEY This paper covers:

  • differences between tribunal and courts
  • differences in approach
  • beyond the Reliance judgment (e.g. transcripts)
  • litigation aspects.
Materials from this session:

Retail GST – The simple tax

Author(s):  Peter KONIDARIS

This paper covers:

  • rebates
  • supply chain
  • vouchers
  • classification
  • GST systems
  • audits.
Materials from this session:

Commercial residential premises and residential premises case studies

Author(s):  Gina LAZANAS,  Fletch HEINEMANN

This paper covers building, selling, owning and operating:

  • hotels
  • hotel and serviced apartments
  • retirement villages and aged care facilities.
Materials from this session:

GST and income tax

Author(s):  Peter GREEN

This paper covers:

  • CGT comparisons: earnouts, rental guarantees
  • income tax deductibility (esp. deemed supplies/Div 72)
  • timing rules (invoices, sales).
Materials from this session:

Financial supplies and apportionment - A practical approach

Author(s):  Jeff BARCHAM

This paper covers:

  • GSTR 2006/3 - two years on
  • what apportionment methods are acceptable?
  • the effect of GSTR 2008/1: Creditable Purpose
  • overseas caselaw and practice
  • how could the AXA Federal Court case change things?
  • the approach of the ATO - a practitioner's viewpoint
  • dealing with the ATO - a taxpayer's viewpoint.
Materials from this session:

Trusts

Author(s):  Michael B EVANS

This paper covers:

  • trustee services/RITC
  • bare trust
  • liability issues/change of trustee.
Materials from this session:

Review of the legal framework for the administration of the GST

Author(s):  Eric MAYNE

This presentation covers:

  • scope and timing of the review
  • role of ATO, Treasury and expert panel
  • major issues from consultative process to date
  • next steps.
Materials from this session: