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5th Australian GST Symposium
Published on 17 Oct 2002 | Took place at Sheraton Mirage, Gold Coast, National
The 5th GST Symposium comes at an opportune time in the short history of GST in Australia. The past 12 months have seen the release by the ATO of a number of critical GST rulings and information papers in crucial areas such as financial supplies and going concerns. From 1 July 2002, Division 129 adjustments apply for the first time. Further rulings are due in the areas of exports, and imports, property and partnerships. The Symposium will showcase sessions in each of these areas led by experts in the fields.
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Individual sessions
Interpretation of the GST legislation
Author(s):
Justice D Graham HILL
This convention paper discusses the interpretation of GST legislation, including the influence of Australian tax cases - in particular income tax cases, the influence of VAT cases, and whether the interpretation should be a literal approach or not.
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GST and Tri-partite arrangements
Author(s):
Paul STACEY
This convention paper discusses GST and Tri-partite arrangements, including: the legislative problem - s 11-5(b), the UK solution - key case law, the limits of supply and real life Australian situations analysed.
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GST and partnership issues
Author(s):
Lachlan R WOLFERS
This convention paper discusses GST and partnership issues, including: distinguishing legal partnerships from tax law partnerships from joint ventures, changes in partnership composition, sale of partnership interests, effect of changes in partnerships on ABNs/GST registration, and private use of partnership assets.
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Emerging mergers and acquisitions issues
Author(s):
Ian JEFFREY,
Sophia VARELAS
This convention paper discusses emerging mergers and acquisitions issues, including: consolidation/transfer of losses/joint and several liability, acquisitions that relate to financial supplies, return of capital and share buy-backs, debt/equity rules, going concern exemption, financial supply facilitator, other adjustments on sale, merger of super funds, demergers, blackhole expenditure, assumption of liabilities, executing of documents, and earn-out arrangements.
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Financial supplies
Author(s):
Peter EDMUNDSON
This convention paper provides an examination of the RITC regime using working examples to highlight difficulties, and analysis of the RITC rules for cross-border transactions between closely related enterprises, and a discussion of the treatment of certain transaction fees with reference to the public ruling.
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Insolvency issues workshops
Author(s):
Amrit MACINTYRE
This convention paper provides workshops on insolvency, including Division 147 and its consquences, Division 105 and its consequences, personal liability of liquidator/receiver/administrator for GST, foreclosureby a mortgagee, exercise of power of sale by mortgagee/receiver, availability of going concern exemption and margin scheme for a liquidator/receiver/administrator/mortgagee in possession, and liquidation distributions.
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International issues workshop - imports and exports
Author(s):
Jeff TYLER,
Ross STITT
This convention paper discusses international issues in workshop form, including: inbound and outbound transactions, eCommerce supplies: rights/services/goods, place of supply - contractual rights v performance, connected with Australia - permanent establishment, scope of Division 85 - telecommunication supplies, eCommerce supplies into Europe by Australian businesses - EU directive, and GST-free supplies: issues arising out of 38-190 related rulings.
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Property
Author(s):
Geoff MANN
This convention paper discusses property, including a presentation of issues affecting the property industry, and an examination of case study examples.
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GST administration issues
Author(s):
Michael PEREZ
This convention paper discusses gst administration issues, including gst and the rulings system, and gst audits.
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GST administration issues (ATO response)
Author(s):
Steve VESPERMAN
Steve Vesperman responds on GST administration issues, including what you can expect from the ATO, and what the ATO expects from you.
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