Skip to main content

Your shopping cart is empty

To deem or not to deem paper


This paper covers:

  • legitimacy of deeming in GST legislation
  • where has deeming worked/not worked
  • where should there be more deeming.

Author profile:

Andrew Sommer CTA
Andrew Sommer, CTA, is the national practice group leader for tax at Clayton Utz and has been working in tax for over 20 years. Andrew specialises in GST, providing advice across all industry sectors and levels of government as well advising on other tax issues, including land tax, payroll tax, FBT and state-based royalty regimes. Andrew has also acted for clients in relation to various litigious tax matters at all levels of review including the High Court. Andrew lectures in GST for the University of Sydney as part of the Master of Laws program and has previously taught GST subjects for the University of New South Wales. Andrew serves on the Indirect Tax Public Rulings Panel and The Tax Institute’s Education Quality Assurance Board, is a member of the editorial bvard of the Australian Tax Law Bulletin, the indirect tax editor of the Australian Journal of Banking and Finance Law and Practice and is a co-author of the book, Tax and Insolvency. Current at 21 October 2016 Click here to expand/collapse more articles by Andrew SOMMER.

This was presented at National GST Intensive: 007 Shaken not stirred.

Get a 20% discount when you buy all the items from this event.

Individual sessions

GST in the courts

Author(s):  The Hon. Justice Ian GZELL

Materials from this session:

Enterprise issues - traversing the tightrope

Author(s):  Deborah Jenkins,  Lachlan R WOLFERS

Materials from this session:

To deem or not to deem

Author(s):  Andrew SOMMER

Materials from this session:

Further details about this event:


Copyright Statement