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Goods and services tax–Practical issues paper

Published on 10 Oct 08 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers how well the GST legislation, ATO Rulings Program and the Courts are dealing with the realities and technicalities of:

  • supplies of residential property - a working example
  • going concerns - a working example
  • the high level GST implications and issues arising in respect of everyday issues such as exports, insolvency, tough economic conditions, time limitations, year end and other "adjustments", and dispute resolution.

Author profiles

Kenneth Fehily CTA
Ken Fehily, CTA, is the Director of Fehily Advisory, with over 25 years’ experience specialising in all and anything to do with GST . That includes property, tax audits and reviews, debts and penalties, binding private rulings, classifications, cross-border transactions and concessions like margin scheme, going concerns, retrospective compliance. After serving on the Treasurer’s GST Technical Advisory Committee that developed and wrote the GST laws, Ken has served on the GST Rulings Panel and the ATO GST Stewardship Group. Ken is a Fellow of CA ANZ and CPA Australia, Registered Tax Agent as well as a Chartered Tax Advisor with the Tax Institute. He regularly sits on or advises boards and committees of industry bodies, private businesses and NFPs. - Current at 03 June 2026
Click here to expand/collapse more articles by Ken FEHILY.
Terry Murphy QC, CTA
Terry has focused on advising and appearing for taxpayer and revenue authorities in the Federal Court and High Court, and in alternative dispute resolution for over 30 years. He was appointed to be the Special Counsel to the Australian Taxation Office from 2008 to 2010 and was a Past President of the Tax Bar Association. Terry is a member of Taxation Subcommittee of the Law Council, Chair of the Tax Group Advisory Board, and a Senior Fellow of the University of Melbourne Law School. - Current at 30 August 2021
Click here to expand/collapse more articles by Terry MURPHY.

 

This was presented at 2008 Victorian State Convention .

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