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4th Australian GST Symposium

Published on 15 Feb 2001 | Took place at Sheraton Mirage, Gold Coast, National

The 4th Australian GST Symposium focuses on GST issues including: GST and its impact on businesses and advisers; Business reorganisations; Property and construction; GST and FBT - an unresolvable tug of war?; Critical issues for the GST adviser; Cross border perspectives on GST; Litigation, settlements and court orders.

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

Individual sessions

GST and its Impact on Businesses and Advisers

Author(s):  Ken FEHILY This seminar paper discusses GST and its impact on businesses and advisers, focussing on: How many businesses, and their advisers, are actually getting; What happens if the ATO disagrees?; How do the accounting and legal professions interact as advisers?; Properly describing a "business activity"; Going concerns; Foreign exchange.

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Business Reorganisations

Author(s):  Ian JEFFREY This seminar paper gives a corporate perspective on major GST issues occurring in a mergers and acquisitions environment.

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Property and Construction

Author(s):  Lachlan R WOLFERS This seminar discusses GST issues in property and construction, with a focus on: In-specie distributions of property; The ongoing application of the margin scheme; the sale of commercial property as a going concern; GST treatment of strata titled managed investment schemes; GST issues affecting small to medium "one-off" property investments.

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GST and FBT - an unresolvable tug of war?

Author(s):  Michael B EVANS The interaction between GST and FBT is fraught with perplexing technical pitfalls, including:
- problems arising from merging taxing regimes
- The proper approach to the question of how GST, PAYG, FBT and non-deductibility interact
- What supplies might be taxable for GST purposes and who is liable?
- Input tax credits that can be claimed where GST aquisitions relate to fringe benefits
- What are the opportunities and the differences?

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Critical issues for the GST adviser

Author(s):  Maria BENARDIS,  Tracey MELLICK,  Tess LAZARUS,  Owen CLANCY The Taxation Institute is an active participant in the ATO's Tax Practitioner Industry Partnership (TPIP) which embraces a forum for GST consultation. This powerpoint presentation was designed to keep GST specialists abreast of the key technical issues which are raised in this forum.

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Cross Border Perspectives on GST

Author(s):  Paul O'BRIEN This seminar paper discusses the practical impact of GST on cross border transactions (inbound and outbound activities).

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Litigation, settlements and court orders

Author(s):  John W DE WIJN Topics covered in this seminar paper include:
- Is your exposure to GST limited only to the transaction underlying the litigation?
- Does the judgement itself give rise to a supply for GST purposes?
- Is settlement regarded as a separate supply?

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