Published on 24 May 18
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- overview of the changes
- history & background
- new ‘GST PE’ test
- 'disconnected’ supplies
- wider GST-free services exemption
- the ‘Netflix tax’ – extending GST to imported digital products & services.
Andrew is a Partner at Greenwoods & Herbert Smith Freehills and responsible for its GST practice. Andrew advises clients across a range of industries on major transactions, GST compliance and interactions with the ATO. Andrew is a longstanding member of GST sub-committees at The Tax Institute and the Property Council of Australia and is currently the external co-chair of the ATO’s GST Stewardship Group.
- Current at
11 August 2020