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
- incapacitated entities
- input tax credits / creditable acquisitions
- partnership / joint venture
- penalty tax
- second hand goods
- transitional provisions.
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
Cindy is an analyst at Deloitte Touche Tohmatsu.