Published on 03 Sep 09
by NATIONAL DIVISION, THE TAX INSTITUTE
GST litigation has moved into a new phase with many decisions testing important concepts under the legislation and more to come. This paper covers:
- snapshot of the GST litigation landscape
- reserved decisions
- cases on appeal to the Full Federal Court
- pending appeals to a single judge of the Federal Court
- other recent cases
- other significant cases in the pipeline
- evolving issues
- other aspects of tax litigation.
Robert formerly an indirect tax partner at KPMG and Adjunct Professor teaching indirect taxes at the Queensland University of Technology, Robert Olding served in various senior executive roles at the ATO for 11 years, including as Deputy Chief Tax Counsel (Indirect Taxes),before retiring as Chief Tax Counsel. His professional activities now include advising revenue authorities in Asia, The Pacific, Africa, the Middle East and The Caribbean as an International Monetary Fund (IMF) fiscal law expert; serving as the inaugural independent Chair of the Queensland Office of State Revenue Rulings Advisory Panel; and serving as a member of the Queensland Civil and Administrative Tribunal and the Administrative Appeals Tribunal.
- Current at
30 September 2019