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GST and international transactions

Published on 04 Sep 01 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The aim of this powerpoint presentation is to examine how the Australian approach impacts on supplies between residents and non-residents. These issues are relevant to almost any entity having dealings with non-residents, and particularly to multi-national groups with subsidiaries in Australia, companies involved in global services contracts, and many non-residents who would not ordinarily think of themselves as being required to consider Australian GST.

Author profile:

Prof Rebecca Millar
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 01 October 2009 Click here to expand/collapse more articles by Rebecca MILLAR.
 
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