Published on 10 Oct 03
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This seminar paper covers the following topics:
- the legislative framework - what the new law prescribes, and what needs to be developed outside of the legislative framework
- the approach in overseas jurisdictions
- likely development of apportionment concepts in Australia
- areas of complexity and potential conflict.
Caroline is a Tax Manager at ING Australia where she manages tax issues for ING’s superannuation, pension and life insurance product range. Since migrating to Australia in 1996 Caroline has been involved in various aspects of financial services taxation. During the introduction and early years of GST Caroline played a key role in lobbying on GST matters relevant to the financial services industry. Over the past four years she has focused on superannuation issues and is currently a member of the IFSA working party formed to respond to the superannuation budget changes announced in the May 2006 budget.
Current at 12 December 2006
Heydon Miller, CTA, of Orange Chambers has worked mainly as a tax consultant or a barrister. Since being called to the bar in 2009 Heydon has acted for the ATO and for taxpayers in the Administrative Appeals Tribunal or the Federal Court. He also presents the GST Law subject at the University of NSW from time to time. His move to Orange presents Heydon with an opportunity to better serve regional areas while maintaining a commitment to traditional city based clients.
- Current at
18 June 2018
Ian is the Group Operating Partner - Indirect Taxation Services at PricewaterhouseCoopers in Melbourne. Previously, Ian worked as a corporate solicitor for a bank before joining the Melbourne Tax practice in 1984. In 1987 he completed a secondment in the Corporate Taxation Division of Coopers & Lybrand, London and was admitted as a tax partner in 1990. Ian has a broad range of experience in advising with respect to financial instruments, cross border transactions, reorganisations and mergers and acquisitions.
- Current at
18 March 2004