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GST - Practical Issues and New Developments

Published on 03 Jul 2008 | Took place at Hyatt Regency, Adelaide, SA

GST has wide application and affects almost all commercial transactions. This event addressed a range of topical GST issues and was also designed to bring advisers up to date on some practical areas that can create traps for the unwary. It provided a practical focus on how those issues affect particular transactions and industries including property development and mining.

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Individual sessions

Recent developments with GST in the courts

Author(s):  Anetta CURKOWICZ

We are increasingly seeing GST cases litigated in the Courts. This paper addresses:

  • the Reliance Carpet case
  • the Brady King case
  • other recent GST cases
  • judicial trends in interpreting GST legislation.
Materials from this session:

Enterprise – Practical GST issues

Author(s):  Katherine CHMIELEWSKI

The concept of an enterprise is fundamental to the operation of the GST system and its importance is sometimes overlooked. This paper covers:

  • is an enterprise actually being carried on?
  • GST registered entity but is the transaction part of the enterprise?
  • isolated transactions.
Materials from this session:

GST for junior miners

Author(s):  Kristian THOROUGHGOOD

Covering the GST issues commonly encountered early in the life-cycle of start up mining companies, this paper covers topics including:

  • input tax credit availability on listing expenses
  • GST on product (export issues) and non-product supplies 
  • structuring issues - going concerns, farm in/farm out arrangements, joint venture issues.
Materials from this session:

Problems with the going concern concessions

Author(s):  Adrian CARTLAND

This paper deals with practical issues and anomalies arising from the application (or not) of the going concern concession. Topics covered include:

  • what are "all of the things necessary"?
  • Division 135 and adjustment headaches
  • 1 or more suppliers to 1 or more recipients
  • incomplete property developments as a going concern.
Materials from this session:

Audits and errors

Author(s):  Kristian THOROUGHGOOD

This paper covers:

  • preparing for an audit & dealing with the ATO
  • revenue neutral errors & PS LA 2008/9
  • attribution timing issues & the 4-year rule - proposed changes.
Materials from this session: