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19 Mar 10 NTLG National Tax Liaison Group (NTLG) GST Subgroup

Gina Lazanas FTIA (Balazs Lazanas & Welch LLP) and Suzanne Kneen FTIA (Blake Dawson) represented the Taxation Institute at the ATO’s NTLG GST Subgroup meeting on Wednesday, 17 March 2010. Issues for discussion on the agenda for the meeting included an update on the Board of Taxation’s review of the legal framework for the administration of the GST, penalties and interest charges, debt issues and interaction between debt deferral on imports, large business differentiated compliance strategies, GST ruling 2002/5 in light of the decision in Debonne Holdings v FCT 2006 ATC 2467, margin scheme determination – valuation issue, taxpayer alert 2010/1 – financial supplies arrangement and the revision of GST ruling 2000/20 on commercial residential premises.

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