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

Published on 09 Sep 16 by NATIONAL DIVISION, THE TAX INSTITUTE

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 ATO’s Deputy Chief Tax Counsel. Jeremy, together with the Chief Tax Counsel and other deputies, leads the ATO Tax Counsel Network, which provides technical and strategic tax advice to other areas of the ATO and the community. Jeremy joined the ATO in January 2016. He was previously a partner with a large legal and accounting firm. Jeremy also worked for a number of years as a Barrister specialising in all areas of tax. He has a unique blend of experience having worked in a variety of roles across the private sector, professional services and public sector. - Current at 04 January 2018
Click here to expand/collapse more articles by Jeremy GEALE.
Jeremy Geale CTA
Jeremy is the ATO’s Deputy Chief Tax Counsel. Jeremy, together with the Chief Tax Counsel and other deputies, leads the ATO Tax Counsel Network, which provides technical and strategic tax advice to other areas of the ATO and the community. Jeremy joined the ATO in January 2016. He was previously a partner with a large legal and accounting firm. Jeremy also worked for a number of years as a Barrister specialising in all areas of tax. He has a unique blend of experience having worked in a variety of roles across the private sector, professional services and public sector. - Current at 04 January 2018

 

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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