GST update paper

Published on 08 May 09 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

While GST is a tax that businesses deal with every day, keeping abreast of changes is now more difficult than ever. Over the past year there has been a noticeable increase in GST activity with the release of a myriad of GST cases, rulings and legislative changes.

This paper gives:

• a summary of changes to the margin scheme
• an update of key developments, including topical cases, recent GST rulings and ATO announcements
• an outline of common focus areas for ATO audits
• consideration of the application of GST to alternative structures.

Author profile

Lisa Smith CTA

Lisa is a Deputy Commissioner of State Taxation with RevenueSA. Lisa is an accomplished executive and tax professional with 20 years of experience. Lisa's knowledge and expertise comes from a diverse and varied background gained through working in and with organisations in professional services, corporate, not-for-profit and Government sectors; providing professional services, strategic planning and management in both in-house and consulting roles. Lisa is a graduate of the Australian Institute of Company Directors, a chartered tax adviser and a fellow with Chartered Accountants Australia New Zealand. - Current at 23 March 2021

More by Lisa SMITH

• States taxes cases and legislative update paper - 03-November-2021
• GST - In the real world paper - 15-February-2013
• GST - An oasis or mirage? paper - 03-May-2012
• Tax classification of property paper - 18-February-2011
• GST and property development paper - 26-February-2010
• Pay As You Go - Get your cash ready - 03-March-2000
• Pay as you go: "get your cash ready!" - 22-February-2000

Click here to expand/collapse more articles by Lisa SMITH.