Published on 04 Sep 01
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
The aim of this paper is to examine how the Australian approach impacts on supplies between residents and non-residents. These issues are relevant to almost any entity having dealings with non-residents, and particularly to multi-national groups with subsidiaries in Australia, companies involved in global services contracts, and many non-residents who would not ordinarily think of themselves as being required to consider Australian GST.
Rebecca is a Professor at the University of Sydney Law School. Professor Millar is an academic
member of the Technical Advisory Group (TAG) advising Working Party 9 of the OECD’s
Committee of Fiscal Affairs (CFA) on the development of international guidelines for GST and
VAT cross-border services rules. She also works with the IMF and the World Bank, drafting
VAT and excise tax laws and providing other technical assistance to developing countries. From
2002 to 2007, she was a member of the Australian Taxation Office GST Rulings Panel (later the
Indirect Tax Rulings Panel) and in 2008, she was a member of the expert panel appointed by the
Board of Taxation for its Review of the legal framework for the administration of the GST.
- Current at
01 October 2009