Published on 03 Nov 06
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This presentation covers:
- changes to the legislation (beyond foreign tour operators)
- recent case law
- registration or reverse charge?
- goods, real property, and other ‘things’
- industry specific issues.
Rebecca is a Professor at the University of Sydney Law School. Professor Millar is an academic
member of the Technical Advisory Group (TAG) advising Working Party 9 of the OECD’s
Committee of Fiscal Affairs (CFA) on the development of international guidelines for GST and
VAT cross-border services rules. She also works with the IMF and the World Bank, drafting
VAT and excise tax laws and providing other technical assistance to developing countries. From
2002 to 2007, she was a member of the Australian Taxation Office GST Rulings Panel (later the
Indirect Tax Rulings Panel) and in 2008, she was a member of the expert panel appointed by the
Board of Taxation for its Review of the legal framework for the administration of the GST.
- Current at
10 April 2017