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2009 National GST Intensive Conference

Published on 03 Sep 2009 | Took place at The Langham Hotel, Melbourne, VIC

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This event had a mix of plenary and workshop sessions which covered the areas of property, loyalty programs and incentives, as well as the continually complex area of financial supplies.

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Individual sessions

GST cases update

Author(s):  Robert OLDING

GST litigation has moved into a new phase with many decisions testing important concepts under the legislation and more to come. This paper covers:

  • snapshot of the GST litigation landscape
  • reserved decisions
  • cases on appeal to the Full Federal Court
  • pending appeals to a single judge of the Federal Court
  • other recent cases
  • other significant cases in the pipeline
  • evolving issues
  • other aspects of tax litigation.
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Enterprise cases and the light they shed on a GST building block

Author(s):  Jennifer BATROUNEY

The term "enterprise" is defined widely in order to ensure that GST has a broad base, but the flipside is to allow (too?) many entities to have access to input tax credits. Should "Mango Citrine" be allowed to gnaw away at the foundations of the GST system? This paper considers the following issues:

  • over 10 decisions dealing with enterprise with a particular focus on the Swansea Services case
  • what enterprise presently means for GST purposes
  • the relevance of income tax principles.
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GST and insolvency: A difficult area

Author(s):  Ben KELLY

This paper covers:

  • GST specific issues relating to insolvency
  • the Commissioner's approach where an entity is insolvent
  • the Tax Office's strategies in the current economic climate
  • statutory provisions relevant to Bruton Holdings.
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GST and Insolvency - A difficult area

Author(s):  Philip LOONEY

This paper covers:

  • intended position
  • effect of the current legislation
  • proposed changes.
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In the action of GST

Author(s):  Lachlan R WOLFERS

This paper covers:

  • reforms supported by Government
  • reforms still being considered by Treasury
  • further areas for reform.
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GST - Challenging the Commissioner in the AAT and the Courts

Author(s):  Chris SIEVERS

GST disputes with the Commissioner are on the increase. This paper reviews the principal avenues available to taxpayers to challenge the Commissioner and clarify their GST positions. This paper examines:

  • declaratory relief v Part IVC
  • Part IVC - Federal Court v AAT
  • The Federal Court Practice Statement - the need to be ready.
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Time periods and their importance in respect of GST

Author(s):  Brad MILLER

The downturn in the economic climate has highlighted some of the issues and opportunities
associated with time periods, and their importance more broadly. This paper revisits this key aspect of the GST legislation, as well as the potential impact from changes proposed by Treasury including:

  • tax periods and attribution
  • managing cash and attribution
  • GST groups / joint ventures
  • other special rules (div 129, 135, etc)
  • the impact of proposed amendments
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Experience in other jurisdictions

Author(s):  Marie PALLOT

The global GST/VAT landscape is currently changing with the number of countries introducing consumption taxes constantly growing and new types of intangibles and other products constantly developing. This paper examines some of these changes including:

  • how does Australia compare with other jurisdictions?
  • key differences in legal frameworks
  • what are the current themes and proposed changes coming out of other jurisdictions?
  • relevance of international cases
  • the importance of influences other than Europe on Australian analysis.
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10 years of GST - The Trials and Tribulations: Challenges after 10 years - where are we heading?

Author(s):  Michael B EVANS

This paper covers:

  • the policy of value added tax
  • does GST apply to private final consumption expenditure or is it a tax imposed on transactions?
  • Government subsidies
  • neutrality through input tax relief
  • a reliable and robust tax?
  • the utility.
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10 years of GST - The trials and tribulations: What has changed?

Author(s):  Deborah Jenkins

This paper covers:

  • where were we 10 years ago?
  • why is it important to understand where we came from?
  • what has changed so far?
  • illustrations of the changes
  • has there really been change?
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Current GST issues in financial supplies

Author(s):  Ross STITT,  Andrew BARRAH

This paper covers:

  • the treasury review
  • the definition of a financial supply
  • input tax credits and apportionment
  • securitisation
  • bad debts and cancelled debts
  • novation
  • guarantees and indemnities
  • terminating and cancelling contracts.
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GST implications of business promotions, loyalty schemes and vouchers

Author(s):  Andrew ORME

This paper covers:

  • promotions by a retailer
  • promotions by manufacturer or importer of goods
  • loyalty schemes
  • vouchers.
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