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National GST Intensive: 007 Shaken not stirred

Published on 25 Oct 2007 | Took place at Sheraton Mirage, Gold Coast, National

This intensive addressed the key cases and key rulings of 2007, as well as the latest issues including the perennial GST and property disputes, enterprise problems, climate change products and administrative issues.

It included workshops looking at cross border transactions, retirement villages; GST and insolvency issues.

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

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Individual sessions

GST in the courts

Author(s):  The Hon. Justice Ian GZELL This paper deals with GST issues from the point of view of a State Supreme Court and, in particular, from the point of view of the Supreme Court of New South Wales as distinct from the point of view of the Federal Court of Australia.

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GST cases and rulings update

Author(s):  Geoff MANN This paper is a summary of the Australian GST cases decided from and including 20 October 2006 to and including 23 September 2007 and GST rulings made during that same period.

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GST and insolvency

Author(s):  Brad MILLER

This paper covers:

  • registration requirements
  • GST Grouping
  • who is liable for what GST
  • mortgagee sales
  • interaction with “special rules”.
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Enterprise issues - traversing the tightrope

Author(s):  Deborah Jenkins,  Lachlan R WOLFERS

This paper covers:

  • the enterprise / hobby distinction - boats, car racing, horse racing
  • the unsophisticated investor - managed investment scheme products
  • speculative investment activities - property, shares
  • businesses undertaking activities without expectation of profit or gain - SPV arrangers
  • interaction with hypothetical entities - government, non-profits, groups
  • interaction with income tax issues.
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Property - live issues

Author(s):  Karen DILL-MACKY

This paper covers:

  • margin scheme disputes
  • is the 'use test' a test of use?
  • development leases
  • in-specie distributions.
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GST and climate change: blowin' in the wind

Author(s):  Amrit MACINTYRE,  Fletch HEINEMANN

This paper covers:

  • trading in carbon credits, Renewable Energy Certificates, NSW Greenhouse Abatement Certificates and other products
  • cross border carbon trading.
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Penalties in the GST world

Author(s):  Mark L ROBERTSON

This paper covers:

  • taxpayer culpability and reasonable care
  • ATO behaviour - when is a penalty assessment duly made?
  • anti avoidance penalties
  • remission guidelines
  • litigation update.
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The search for supplies - Reliance Carpet and its impact

Author(s):  Gordon BRYSLAND

This paper covers:

  • treatment of forfeited deposits
  • GST interpretation issues
  • juristic analysis of supplies.
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To deem or not to deem

Author(s):  Andrew SOMMER

This paper covers:

  • legitimacy of deeming in GST legislation
  • where has deeming worked/not worked
  • where should there be more deeming.
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