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24 Sep 10 National Tax Liaison Group (NTLG) GST Subcommittee

Gina Lazanas FTIA (Balazs Lazanas & Welch LLP) and Deepti Paton ATIA represented the Taxation Institute at the ATO's NTLG GST Subcommittee meeting on Tuesday 21 September 2010. The group discussed numerous contentious GST issues including ongoing difficulties in the transition to the new indirect tax rulings regime particularly with respect to rulings given to industry associations such as the vexed classification of these documents. The ATO urged industry associations and their members that are concerned about the transition to contact the ATO. The group also discussed various issues emerging from the restriction on GST refunds provision, broad details of the number and nature of GST refunds over the past 3 years, the implications of the High Court's decision in the Spriggs and  Riddell cases with respect to the meaning of enterprise for GST purposes and, issues regarding reasonable allocation methodologies for determining contribution amounts under indirect tax sharing agreements. An update was also provided in relation to the possible development of guidelines in relation to input tax credit recovery issues relating to M&A costs. In addition, further details of the ATO's 2010-2011Compliance Program for Large Businesses were provided.

The next meeting of the NTLG GST Subcommittee is on 30 November. Members who wish to raise any GST issues, either technical or operational, are encouraged to contact the TIA GST Subcommittee.


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