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05 Dec 088 NTLG GST Subcommittee

Gina Lazanas FTIA (Baker & McKenzie) represented the Taxation Institute at the NTLG GST Sub-committee held in Melbourne on Wednesday 3 December 2008. Discussions focused on a range of non-property, property and administrative/process issues. In addition to responding to a financial supplies issue raised by the Taxation Institute about the acceptability of using net interest revenue in a revenue-based apportionment method, the agenda for the meeting included discussions about:

  • GST impacts of the current economic climate;
  • impact of the Hornsby Shire Council decision;
  • cancellation fees (GSTR 2008/D4);
  • the ATO's approach to RCTIs;
  • registration proof of identity;
  • penalties and GST; and
  • GST refund time limit notifications.

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