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GST case update paper

Member Price: $57.00
Non Member Price: $75.00

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

The rate at which the GST is evolving can be overwhelming. In 2011-2012 there was significant examination of fundamental concepts and this paper provides timely, technical content and insightful commentary on the matters.

This paper gives updates on cases in the following areas:

  • GST Liability / Taxable supply
  • GST-free: exports
  • GST returns
  • grouping
  • incapacitated entities 
  • input tax credits / creditable acquisitions
  • objections 
  • partnership / joint venture
  • penalty tax
  • refunds
  • second hand goods
  • transitional provisions.

Author profiles

Cathryn Ferraris
Cathryn is an Account Director at Deloitte with the Perth Indirect Tax team where she is leading the development of the Stamp Duty practice in the Perth office as well as maintaining her GST practice. Cathryn has over 14 years experience advising on a range of high-profile transactions to a wide variety of corporate clients, with a special focus on indirect taxes, particularly stamp duty and GST. Before commencing with Deloitte in January 2011, Cathryn was a senior associate in Mallesons Stephen Jaques’s National Taxation Group in Perth where she worked for 11 years. Prior to joining Mallesons in 1999, Cathryn worked in the Indirect Tax Group at Ernst & Young and before that at a specialist indirect tax firm. - Current at 27 August 2012
Click here to expand/collapse more articles by Cathryn FERRARIS.
Cindy Zhang
Cindy is an analyst at Deloitte Touche Tohmatsu.

 

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

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GST issues and wealth management

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

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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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