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Cross border transactions: GST update presentation


This presentation updates recent issues and discussions relating to cross border transactions and GST.

It covers:

  • Board of Taxation recommendations - current status
  • The jurisdictional reach of Australia’s GST 
  • 2012 budget announcement
  • Supplies of goods by Non-residents
  • GST Permanent establishment 
  • Low value threshold for imported goods
  • Non-resident agency provisions
  • Transport – subdivision 38-K

Author profile

Denis McCarthy ATI
Photo of author, Denis MCCARTHY Denis was a member of the original team that designed and drafted the Australian GST law and is a Director in the Ernst & Young Sydney Indirect Taxes team. Denis is a leading GST adviser, particularly to clients in the financial services, property, telecommunications and transport sectors. Denis was an expert adviser to the Board of Taxation in relation to their review of the application of GST to cross-border transactions. Denis has considerable experience working with, and advising on, other countries’ GST and VAT regimes. From 1999 to 2005, Denis was a member of the OECD advisory committee of the application of VAT to electronic commerce transactions. In 2007, Denis was a member of a team that drafted an English version of a VAT law for the United Arab Emirates. - Current at 27 August 2012
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This was presented at 2012 National GST Intensive .

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

Individual sessions

Joint keynote address

Author(s):  James O'HALLORAN,  Robert OLDING

Materials from this session:

GST issues and wealth management

Author(s):  Bill PACKWOOD,  Amelia O'Rourke

Materials from this session:

GST ruling system in practice

Author(s):  Mark L ROBERTSON

Materials from this session:

Further details about this event:


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