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GST and FBT - an unresolvable tug of war?

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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?

Author profile

Michael Evans CTA
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
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This was presented at 4th Australian GST Symposium .

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

Individual sessions

GST and its Impact on Businesses and Advisers

Author(s):  Ken FEHILY

Materials from this session:

Business Reorganisations

Author(s):  Ian JEFFREY

Materials from this session:

Property and Construction

Author(s):  Lachlan R WOLFERS

Materials from this session:

GST and FBT - an unresolvable tug of war?

Author(s):  Michael B EVANS

Materials from this session:

Critical issues for the GST adviser

Author(s):  Maria BENARDIS,  Tracey MELLICK,  Tess LAZARUS,  Owen CLANCY

Materials from this session:

Cross Border Perspectives on GST

Author(s):  Paul O'BRIEN

Materials from this session:

Litigation, settlements and court orders

Author(s):  John W DE WIJN

Materials from this session:

Further details about this event:

 

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