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Keeping your Eye on the Ball: 2003 National GST Intensive

Published on 10 Oct 2003 | Took place at Manly Pacific, Sydney , National

The Australian GST is now in its fourth year. Transitional problems have been mainly resolved, the legislation has largely been bedded down and experience over the three full years of its operation has allowed us to see the real problem areas more clearly. Some of these were obscured by our need to solve the pressing problems of implementation. Some of them have emerged from the implementation process.

This seminar brought together a number of highly qualified speakers, from universities, the accounting and legal world to share their experience and knowledge over a broad range of issues.

The program was as diverse as the issues are, covering significant areas such as financial supplies, insolvency, cross border issues, partnerships and trusts and the impact of the legislation where governments Federal, State and local are involved.

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

Individual sessions

Why GST is not a Consumption Tax - and why it matters

Author(s):  Graeme S COOPER This seminar paper covers the following topics:
- the myth v the reality
- where the reality bites (including Div 165)
- where the myth deludes.

Materials from this session:

Financial Supplies and Acquisitions

Author(s):  Ian JEFFREY,  Caroline JAMES,  Heydon MILLER This seminar paper covers the following topics:
- the legislative framework - what the new law prescribes, and what needs to be developed outside of the legislative framework
- the approach in overseas jurisdictions
- likely development of apportionment concepts in Australia
- areas of complexity and potential conflict.

Materials from this session:

GST and Insolvency: Key Issues and Practical Perspectives

Author(s):  Norman JONES This seminar paper covers the following topics:
- the challenges of Div 147
- coming to grips with GSTB 2003/1
- the Black Hole issue
- issues around de-grouping
- dividend case study.

Materials from this session:

GST and Government - Take Two

Author(s):  Gordon BRYSLAND This seminar paper covers the following topics:
- payments by government related entities
- compulsory acquisitions
- some Division 81 problems
- government grants
- stamp duty flashpoints
- development leases.

Materials from this session:

Partnerships and Trusts - GST Aspects

Author(s):  David W MARKS This seminar paper covers the following issues:
- assimilation - good policy for true and tax law partnerships?
- entering partnership, earning up an interest, and retiring
- practitioner perspective - the draft partnership rulings
- registration of partnerships and trusts, including bare trusts
- claiming credits for administration costs of trusts.

Materials from this session:

Cross Border Transactions

Author(s):  Gina LAZANAS,  Pier PARISI This seminar paper covers the following topics:
- export of intangibles
- reverse charge rules
- update on Australia Taxation Office rulings.

Materials from this session:

Still Real Issues in Real Property

Author(s):  Damian HABER,  Geoff MANN,  Michelle BENNETT This seminar paper covers the following topics:
- margin scheme fact sheets
- Section 13, statutory overrides
- current developments in the property industry
- joint ventures.

Materials from this session:

GST Compliance Program 03/04

Author(s):  Steve VESPERMAN This presentation covers the following topics:
- compliance products and approaches
- GST Audits - facts/figures
- what attracts the Australian Taxation Office's attention
- common GST mistakes
- emerging risks.

Materials from this session: