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Opening keynote: Decision making in GST paper


This paper covers:

  • determining the law - statutory interpretation
  • determining the facts - evidence and fact-finding
  • making the decision - applying the law to the facts
  • reviewing the decision - informal review and ADR
  • dramatis personae
  • GST policy development.

Author profile

Robert Olding CTA
Robert formerly an indirect tax partner at KPMG and Adjunct Professor teaching indirect taxes at the Queensland University of Technology, Robert Olding served in various senior executive roles at the ATO for 11 years, including as Deputy Chief Tax Counsel (Indirect Taxes),before retiring as Chief Tax Counsel. His professional activities now include advising revenue authorities in Asia, The Pacific, Africa, the Middle East and The Caribbean as an International Monetary Fund (IMF) fiscal law expert; serving as the inaugural independent Chair of the Queensland Office of State Revenue Rulings Advisory Panel; and serving as a member of the Queensland Civil and Administrative Tribunal and the Administrative Appeals Tribunal. - Current at 30 September 2019
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This was presented at 2019 National GST Intensive .

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

Individual sessions

Retirement living – Resolving the top 6 GST issues

Author(s):  Matthew CRIDLAND,  Andrew Ditchfield

Materials from this session:

Closing keynote: ATO Deputy Commissioner

Author(s):  Deborah Jenkins

Materials from this session:

Hot topics, issues and tips

Author(s):  Alison MARSHALL,  Melissa HARRISON

Materials from this session:

The importance of facts

Author(s):  George MONTANEZ,  Angela Lee

Materials from this session:

GST classification – Current issues and approaches to determine the nature of a supply or acquisition

Author(s):  George NIKOLAOU

Materials from this session:

Further details about this event:


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