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17 Jun 1111 NTLG GST Sub-committee

Gina Lazanas FTIA (Balasz Lazanas & Welch) and Suzanne Kneen FTIA (Blake Dawson) attended a meeting of the ATO's NTLG GST sub-committee on Wednesday 15 June 2011. At this meeting, members discussed an array of issues, including:

  • ATO's progress and current practice in its examination of the GST treatment of the provision of employee accommodation.
  • The ATO’s view of implications of the decision of the Full Federal Court in Commissioner of Taxation v Administrative Appeals Tribunal [2011] FCAFC 37 with respect to the jurisdiction of the Administrative Appeals Tribunal and the Courts to review the Commissioner’s decisions relating to section 105-65.
  • The ATO’s views in relation to the application of section 8AAZN of the TAA including as to the definition of “administrative overpayment” in subsection 8AAZN(3). 
  • The ATO’s view of the implications of the decision in The Retirement Village Company and Commissioner of Taxation [2011] AATA 298 (6 May 2011).
  • The ATO’s new publication entitled “Good governance and promoter penalty laws.” 
  • The technical issues being considered by the ATO with respect to the application of Division 129 of the GST Act in relation to input tax credits in the context of acquisitions for M&A transactions. 

A detailed summary will be provided in next weeks TaxVine.

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