Andrew Sommer

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COVID-19 Retirement & wealth Business taxation Personal tax & transfer system State & indirect taxes Tax administration

Andrew Sommer, CTA is an expert in indirect taxation, with a particular specialty in complex GST issues. He is called upon to advise on all aspects of the GST for any major projects or transaction. He advises clients on financial structuring (including securitisation), property dealings and commercial transactions. Andrew has extensive experience in conducting and managing disputes with revenue authorities. Although Andrew's practice is primarily focused on GST, he has also worked in a range of other taxation areas including income tax, payroll tax, fringe benefits tax and R&D tax incentives. Before joining Clayton Utz, Andrew worked at a major accounting firm. Andrew has taught post graduate courses in taxation for both the University of New South Wales and Sydney University. Andrew is a member of the Academic Board of the Tax Institute's education program and a member of the ATO’s Public Advice and Guidance Panel.

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Technology

Session 13.2: The challenges raised by live data feeds including Single Touch Payroll

Speaker: Andrew Sommer, CTA, Clayton Utz

Live data feeds to the ATO are a fact of life. STP is an intermittently live data feed. The expectation is that more and more information will be provided to the Commissioner in “real time”.

This session will consider:

Is the provision of a “live stream” of raw data the making of a “statement” to the Commissioner?
How do taxpayers and the Commissioner handle the inevitable errors in the live data feed?
What further issues arise when reporting, assessment and payment are all conducted in real time?
Is it time for a wholesale review of the law in this area?