Published on 03 Jun 09
by VICTORIAN DIVISION, THE TAX INSTITUTE
The Federal Budget GST update - 41 GST Recommendations (agreed to) but do GST managers need to do anything now? The greatest re write of the GST legislation since implementation has resulted in the Government agreeing to implement 41 of the 46 recommendations of the Board of Taxation's review of GST administration.
This presentation covers:
- while the overwhelming majority of the recommendations have a start date of 1 July 2010, do taxpayers need to do anything in the intervening period?
- analysing the ATOs position in the recent hearing of the GST case of Amex v Commissioner of Taxation as a guide, how should GST Managers reconcile the ATOs increasing appetite to widen the GST net via case law and rulings, while the Budget GST recommendations aim to simplify the GST law to mirror economic realities?
Peter is a Partner and the National Leader of the Indirect Taxes group of PwC which incorporates GST, customs duties, international trade and employment taxes. He specialises in GST and customs duties and has advised local and international clients on GST issues since the introduction of the tax, and is widely recognised for his expertise and insight in his field. Further, Peter regularly contributes to the development of thinking and commercial practice on GST-related issues and is a lecturer with The Tax Institute.
- Current at
09 August 2011
Chris Sievers practises primarily in revenue law, with a particular focus on indirect taxes such as GST and stamp duty. Since being called to the Bar in 2001, Chris has developed a substantial advice practice and has appeared on behalf of taxpayers and the Revenue in numerous disputes in federal and state jurisdictions, including the High Court in Reliance Carpet and Qantas. Recently, Chris appeared for the Commissioner in Rio Tinto Services before the Federal Court and on appeal to the Full Federal Court.
- Current at
23 September 2013