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2004 National GST Intensive: Shifting Sands

Published on 22 Oct 2004 | Took place at Crowne Plaza, Coogee Beach, National

After three years of GST advisers fighting to capture the attention of their clients to the risks arising from GST non-compliance, suddenly GST issues are gaining renewed prominence. Thanks in no small part to the ATO's GST audit focus, so-called 'minor' GST issues that in isolation may seem trivial have been escalated to major compliance headaches due to the multiplication of these transactions over a four year period. All of this makes an in-depth knowledge of GST issues necessary, and a sharing of experiences amongst fellow practitioners absolutely essential.

This seminar dealt with many of the issues currently in the spotlight - from property transactions to international transactions to the litigation experience.

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Individual sessions

Joint ventures and partnerships - examining the boundaries

Author(s):  Pier PARISI

This paper focusses on case studies involving practical issues arising from the complex joint venture and partnership provisions, including when is a supply or acquisition made "on behalf of" another entity?

  • What is the position when entities are acting as principals?
  • What happens when entities join or leave the JV or partnership?
  • What are the controversies and anti-avoidance issues?

This paper was also presented by Cathryn Ferraris at the GST Masterclass held in Perth on 25 November 2004.

Materials from this session:

Simple GST matters that became complex

Author(s):  Ken FEHILY

This paper focusses on a number of controversial issues in the area of GST which has gained media prominence over the past 12 months, including:

  • Retirement Villages - developments
  • Tax invoices and consequences
  • Simple sampling by ATO
  • Hot issues that are causing us and our clients problems when they should not be.

This paper was also presented by the author and Michelle Tremain at the GST Masterclass held in Perth on 25 November 2004.

Materials from this session:

Litigating GST Issues

Author(s):  Roger HAMILTON

There have been a number of significant GST cases over the past 12 months. In this paper Roger Hamilton shares his experiences in this area.

  • Declaratory relief proceedings v traditional tax proceedings
  • Refunds and the application of s39 of the TAA
  • Obtaining protection under s37 of the TAA
  • The Marana Holdings experience.
Materials from this session:

Financial Supplies and Tripartite Arrangements

Author(s):  Paul STACEY,  Ross STITT

This presentation focusses on a number of recent experiences involving the complex area of GST and financial supplies:

  • guarantees, indemnities, warranties and insurance
  • employee share schemes and superannuation funds
  • multiple supplies or a supply to multiple parties?
  • policy considerations and the ATO view?
Materials from this session: