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Disruptive technologies and the GST law: Old problems in a new form paper


This paper covers:

  • business v hobby
  • contractor v agent
  • characterisation and classification
  • form of consideration
  • permanent establishment, residency, and where the thing supplied is ‘done’
  • administration - tracing funds, recovery, and compliance.

Author profiles

Jeremy Geale CTA
Jeremy is the Deputy Commissioner for Review and Dispute Resolution, an independent area within the ATO responsible for the ATO’s approach to dispute resolution for all taxpayers. This includes responsibility for Independent Review of large corporate and small business audits, all objections and litigation, the ATO in-house facilitation service, other ADR approaches, the Independent Assurance of Settlements service, the Test Case Litigation Panel and Dispute Assist. Jeremy joined the ATO in January 2016, as the Deputy Chief Tax Counsel. - Current at 26 March 2021
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David Esposito
David is Tax Counsel with the ATO.
Current at 1 September 2016


This was presented at 2016 National GST Intensive .

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

Individual sessions

International developments

Author(s):  Josephine Drum,  Suzanne KNEEN

Materials from this session:

Old and new developments in tax administration

Author(s):  Gina LAZANAS,  Robyn THOMAS

Materials from this session:

Speed update - Cases

Author(s):  Chris SIEVERS

Materials from this session:

Issues in financial services

Author(s):  Alex Affleck,  Craig KLAPDOR,  George SPATHIS

Materials from this session:

Identifying the supply for GST purposes

Author(s):  AH (Tony) SLATER

Materials from this session:

Further details about this event:


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