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2005 National GST Intensive

Published on 13 Oct 2005 | Took place at Sheraton Mirage Resort & Spa, Gold Coast, National

The Annual GST Conference is the premier event on the Tax Institute's calendar for those specialising in GST. This year, the theme of the conference was "GST - Down the Track" and it marked the fifth anniversary of GST in Australia.

For tax practitioners and businesses alike, the pace of change continues unabated. The triumvirate of the courts, the legislature and the Commissioner have all combined to ensure that GST in Australia is both constantly evolving and continually challenging.

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

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Individual sessions

Current issues affecting financial supplies

Author(s):  Peter MCMAHON,  Ross STITT

This paper covers:

  • input tax credits and the impact of "HP Mercantile"
  • syndicated loans and agents fees
  • securitisation arrangements
  • hire purchase.
Materials from this session:

Managing tax disputes

Author(s):  David RUSSELL

This paper covers:

  • pre-litigation strategies and obligations
  • making the litigation choice: declaratory relief or Part IVC?
  • Part IVC proceedings - section 14ZZO, Rio Tinto and the model litigant
  • post assessment Corporations Act responsibilities.
Materials from this session:

Five years of GST

Author(s):  Richard F EDMONDS

This paper looks at some GST cases before the courts.

Materials from this session:

Issues associated with GST groups

Author(s):  Matthew CRIDLAND,  Murray JEWELL

This paper covers:

  • the eligibility requirements for trusts and partnerships
  • issues associated with the "90% stake" test
  • the financial acquisitions threshold and GST groups
  • joint and several liability
  • timing of grouping applications and cancellations and anti-avoidance
  • margin scheme changes.
Materials from this session:

Managing major transactions in a GST environment

Author(s):  William BROWN

This paper covers:

  • stakeholder expectations
  • risk management
  • due diligence
  • asset and share purchases
  • international and cross border issues
  • impacts on the ongoing business, including: apportionment; documentation requirements; and accounting systems
  • dealing with advisers from the commercial perspective - benefits and difficulties.
Materials from this session:

GST and property

Author(s):  Michael PATANE

This presentation covers:

  • margin scheme changes
  • post Marana Holdings and GSTR 2000/20 rewrite
  • security deposits
  • retirement villages
  • property development ventures
  • litigation update.
Materials from this session:

Developments in UK and European case law

Author(s):  Roderick CORDARA

This paper covers:

  • input tax - nexus and apportionment
  • Card Protection Plan update
  • economic reality versus commercial reality
  • tripartite supplies.
Materials from this session:

GST and adjustments

Author(s):  Andrew NUTMAN,  John OESTERHELD

This presentation covers:

  • a practical consideration of the application of Division 19, 129 and 135 with respect to adjustments
  • some broader implications inherent in their application.
Materials from this session:

Transitional issues

Author(s):  Peter GREEN

This presentation covers:

  • review of cases including DB RREEF; ACP Publishing and Coles Supermarkets
  • discussions of issues emerging including:
    • s.13 Transition Act and the need for post-GST supply to be made "under" the pre-GST written agreement
    • single supply for multi-component consideration or multiple supplies for separate consideration - need for review opportunity to cover 100% of consideration and contributions to outgoings clauses
    • post-GST purchase of premises subject to pre-GST lease
  • legal and practical issues arising from long term non-reviewable contract provisions in the Transition Act.
Materials from this session:

GST - five years on/five years out

Author(s):  Bruce QUIGLEY,  Michael B EVANS

This presentation covers:

  • GST after five years - the past, present and the future
  • inherent VAT design issues
  • issues peculiar to Australia.
Materials from this session: