This session explored key GST technical issues arising in justified trust reviews, which have become central to the ATO’s approach for large and complex taxpayers. The discussion covered common review findings, emerging risk areas, and practical strategies to support compliance and governance.
- Overview of Justified Trust Reviews: Explanation of the justified trust framework, its objectives, and its increasing significance in the ATO’s compliance approach for large and complex taxpayers.
- Common GST Technical Issues: Discussion of the most frequently encountered GST technical issues during reviews
- ATO Focus Areas and Emerging Risks: Insights into the ATO’s current areas of focus, recent guidance, and emerging risk areas identified through justified trust reviews; and
- Best Practice Strategies: Recommendations for preparing for justified trust reviews, managing technical GST risks, and maintaining robust documentation and governance frameworks.