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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 is a specialist in indirect taxation. Andrew started in tax at a major accounting firm over 25 years ago and moved to Clayton Utz in 1998. He was involved in GST implementation and has advised on all aspects of GST, including financial services, property, government and M&A. In addition, Andrew advises on FBT, land tax, payroll tax and transfer pricing matters. He has been involved in a wide range of contentious matters across different taxes and different jurisdictions. Andrew has taught masters courses in GST and has written numerous articles and papers on different aspects of the GST. Academic Qualifications: • Bachelor of Science, University of Sydney • Bachelor of Laws, University of Sydney • Master of Laws, University of Sydney • Solicitor of the Supreme Court of NSW, High Court of Australia Professional Associations & Designations: • Fellow, Taxation Institute of Australia (FTIA) • Chartered Tax Advisor (CTA) - Current at 25 August 2020
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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:


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