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GST and E-commerce paper

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

Online shopping is finally showing signs of living up to its hype, and as Australia’s consumer landscape is shifting Australian retailers are exploring new ways to compete both here and abroad. Meanwhile, Australia’s “taxpayers” are getting iPods shipped straight from China and logging onto eBay to buy a US iTunes card so they can download the latest music and back up to a cloud server as they catch the morning train. But as sure as death and taxes, electronics break down, warranties are invoked and local repairs are arranged by the international manufacturers.

This paper looks at GST in a virtual world:

  • How does our “consumption” tax actually operate?
  • How do we define our borders?
  • How do we minimise compliance burdens and still protect our tax base?
  • Where is it all heading?

Author profiles:

Alison Sharpe
Alison is a Senior Consultant at KPMG

 
Jeremy Geale CTA
Jeremy Geale, CTA, is the ATO’s Deputy Chief Tax Counsel. He, together with the Chief Tax Counsel and other deputies, leads the ATO Tax Counsel Network, which provides technical and strategic tax advice to other areas of the ATO and the community. Jeremy joined the ATO in January 2016. He was previously a partner with KPMG, where he led KPMG’s Tax Controversy Practice. He was also instrumental in establishing KPMG’s broader legal practice in Australia and was a member of KPMG’s Global Steering Committee for Tax Controversy. Jeremy also worked for a number of years as a barrister specialising in all areas of tax, as a lawyer at Minter Ellison and was the GST Manager at Qantas. He has a unique blend of experience having worked in a variety of roles across the private sector, professional services and public sector. Current at 21 October 2016 Click here to expand/collapse more articles by Jeremy GEALE.

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:


GST issues and wealth management

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

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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