Your shopping cart is empty
To deem or not to deem paper
Published on 26 Oct 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
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
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 GZELLMaterials from this session:
-
insert_drive_file
GST cases and rulings update
Author(s): Geoff MANNMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
GST and insolvency
Author(s): Brad MILLERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Enterprise issues - traversing the tightrope
Author(s): Deborah Jenkins, Lachlan R WOLFERSMaterials from this session:
-
insert_drive_file
Property - live issues
Author(s): Karen DILL-MACKYMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
GST and climate change: blowin' in the wind
Author(s): Amrit MACINTYRE, Fletch HEINEMANNMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Penalties in the GST world
Author(s): Mark L ROBERTSONMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
The search for supplies - Reliance Carpet and its impact
Author(s): Gordon BRYSLANDMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
To deem or not to deem
Author(s): Andrew SOMMERMaterials from this session:
-
insert_drive_file
Further details about this event:
Copyright Statement