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Cross border transactions: GST update paper

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Published on 06 Sep 12 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper updates recent issues and discussions relating to cross border transactions and GST.

It covers:

  • Board of Taxation recommendations - current status
  • the jurisdictional reach of Australia’s GST 
  • 2012 budget announcement
  • supplies of goods by Non-residents
  • GST Permanent establishment 
  • low value threshold for imported goods
  • non-resident agency provisions
  • transport – subdivision 38-K.

Author profile

Denis McCarthy ATI
Photo of author, Denis MCCARTHY Denis was a member of the original team that designed and drafted the Australian GST law and is a Director in the Ernst & Young Sydney Indirect Taxes team. Denis is a leading GST adviser, particularly to clients in the financial services, property, telecommunications and transport sectors. Denis was an expert adviser to the Board of Taxation in relation to their review of the application of GST to cross-border transactions. Denis has considerable experience working with, and advising on, other countries’ GST and VAT regimes. From 1999 to 2005, Denis was a member of the OECD advisory committee of the application of VAT to electronic commerce transactions. In 2007, Denis was a member of a team that drafted an English version of a VAT law for the United Arab Emirates. - Current at 27 August 2012
Click here to expand/collapse more articles by Denis MCCARTHY.

 

This was presented at 2012 National GST Intensive .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Joint keynote address

Author(s):  James O'HALLORAN,  Robert OLDING

Materials from this session:

El Condor Pasa - Is GST change inevitable?

Author(s):  Michael B EVANS

Materials from this session:

GST issues and wealth management

Author(s):  Bill PACKWOOD,  Amelia O'Rourke

Materials from this session:

GST and infrastructure projects

Author(s):  Tony WINDLE,  Patrick LAVERY

Materials from this session:

Compensation for loss: Settlement arrangements, court orders and warranty claims

Author(s):  Geoff MANN,  Nika Dharmadasa,  Jayr Teng

Materials from this session:

Compensation for loss: GST issues from the insured's perspective

Author(s):  Michael Flanderka

Materials from this session:

GST case update

Author(s):  Cathryn FERRARIS,  Cindy Zhang

Materials from this session:

Managing GST/VAT in the Asian century

Author(s):  Lachlan R WOLFERS

Materials from this session:

Cross border transactions: GST update

Author(s):  Denis MCCARTHY

Materials from this session:

Refunds and the brave new world of section 105-65

Author(s):  Michelle BENNETT

Materials from this session:

Aquisition supplies

Author(s):  Andrew SOMMER,  Brad MILLER

Materials from this session:

GST and E-commerce

Author(s):  Jeremy GEALE,  Alison Sharpe

Materials from this session:

Consideration reconsidered

Author(s):  Kevin O'ROURKE

Materials from this session:

GST and real property

Author(s):  Scott McGill,  Heydon MILLER

Materials from this session:

GST ruling system in practice

Author(s):  Mark L ROBERTSON

Materials from this session:

Further details about this event:

 

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