Published on 16 Jul 01
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
The interaction between GST and FBT is fraught with perplexing technical pitfalls, including:
- problems arising from merging taxing regimes
- The proper approach to the question of how GST, PAYG, FBT and non-deductibility interact
- What supplies might be taxable for GST purposes and who is liable?
- Input tax credits that can be claimed where GST aquisitions relate to fringe benefits
- What are the opportunities and the differences?
Michael Evans is in his 47th year of working in the Australian taxation system. His current roles include:
• a Senior Fellow of University of Melbourne where he conducts a GST principles subject in the University’s Masters level tax courses; and
• a member of the design and examinations panel of the Taxation Institute’s CTA3 panel;
• The General Editor of the Australian GST journal.
Over recent years, has provided advice and assistance on the design and legislation of indirect taxation systems, for:
• The Australian and State Treasuries;
• The International Taxation and Investment Centre’s missions in Myanmar; and
• The Canadian Ministry of Finance
- Current at
22 May 2017