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