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The state of play with GST - emerging issues and risks

Published on 09 Sep 2004 | Took place at Christie Corporate Conference Centre, Brisbane, QLD

GST has been with us for four years and we now have a clearer view of where the problem areas appear to lie, both from the practitioner's perspective as well as the ATO's. This seminar took a look at these emerging risk areas and issues facing clients and their advisors.

Topics covered include:
- property
- grouping
- joint ventures and partnerships
- imports/exports
- financial supplies/input tax credits
- update: cases, rulings, legislation and ATOIDs
- GST audits and risk review - ATO and practitioner perspective.

With the ATO in full compliance mode, now is the time to sharpen up your knowledge on GST risk areas so you know what to expect if the ATO audits your client.

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

Individual sessions

GST and property

Author(s):  David WILSON This presentation covers the following topics:
- recent developments
- identifying the supplies and apportionment issues
- going concern and other issues on acquisition and sale
- addressing Div 135 and other 'adjustment' difficulties.

Materials from this session:

Grouping, joint ventures and tax law partnerships

Author(s):  Damian WELSHE This paper covers the following topics:
- when you can and can't group for GST
- understanding the implications of grouping and de-grouping
- when is a joint venture not a joint venture?
- the tax law partnership debacle.

Materials from this session:

GST Update: Cases, legislation, rulings, determinations, etc

Author(s):  John MIDDLETON This paper covers the following topics:
- a review of recent cases decided such as ACP Publishing Pty Ltd v FCT and Marana Holdings Pty Ltd & anor v FCT
- rulings such as GST2002/D2 - GST consequences of the assumption of vendor liabilities by the purchaser of an enterprise
- ATOIDs is a frozen potato ball GST free and other great moments in tax law interpretation.

Materials from this session:

GST audits and risk reviews: an ATO perspective

Author(s):  Jim COLLINS This presentation covers the following topics:
- the ATO cooperative compliance program
- the ATO approach - common findings and risk areas.

Materials from this session:

Imports and exports

Author(s):  Steven PATERSON This presentation covers the following topics:
- how do the reverse charge rules work?
- a closer look at creditable importations
- who is really the exporter - which supplies are GST free?
- practical tips - documentation issues and common trade terms.

Materials from this session: