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09 Feb 1212 GST Subcommittee Meeting

This Wednesday, 8 February 2012, The Tax Institute’s GST Subcommittee met, chaired by Suzanne Kneen FTIA (Blake Dawson).

A range of technical issues were discussed at this meeting, including:

  • A proposed submission in relation to the A New Tax System (Goods and Services Tax) Amendment Regulations 2012 Exposure Draft in respect of financial supplies made to trusts and hire purchase agreements;
  • Draft ATO ID that has been released for discussion in respect of a GST-free supply of a going concern which excludes the supply of things not necessary for the continued operation of the enterprise;
  • Practitioners’ experiences in obtaining interim GST refunds post the Full Federal Court’s decision in FCT v Multiflex Pty Ltd [2011] FCAFC 142;
  • A range of recent ATO rulings, determinations and ATO IDs released in the GST sphere; and
  • A range of recent, significant GST cases.

Should you require further information in relation to the above, please do not hesitate to contact us at Tax Policy.

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