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Tax Q&A: ANTS, ABNs, GST and PAYG: don't miss the showdown at the ABN corral

Published on 01 Sep 99 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article, in a question and answer format, looks at the Australian business number registration reform

Author profiles

Dana POULOS
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Garry SEBO
Garry is a Partner in the Taxation Group of Hall & Wilcox Lawyers, where he is responsible for GST, PAYG, employment, and indirect taxes & stamp duty. Garry has over 45 years taxation experience, including employment in the State Taxation Office which culminated in his appointment as Commissioner of State Taxation in 1979 - a position held until early 1992. Since then, Garry has also worked in Director roles with Ernst & Young prior to his move to Hall & Wilcox in 1996.
Current at 9 June 2005
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Chris Wookey CTA-Life
Photo of author, Chris WOOKEY Chris Wookey, CTA (Life) operates his own specialist tax consulting practice after previously having been a principal in the tax consulting division of Deloitte Private in Melbourne. A finalist in The Tax Institute’s Tax Adviser of the Year Awards for 2020 and 2022 and made a life member of The Tax Institute in September 2023, he has over 30 years’ experience in the chartered accounting profession and is a member of The Tax Institute’s national SME Technical Committee and had been its representative on the ATO’s Private Groups Stewardship Group from 2021 to 2022. Chris was also a member of the Board of Taxation’s Reference Group for its Review of Small Business Tax Concessions. His experience, centred on issues encountered by private groups, includes providing input to Treasury in relation to the proposed targeted amendments to the Div 7A integrity rules and participating in confidential consultations with the ATO in relation to the 2022 and 2023 developments in relation to section 100A. - Current at 29 January 2026
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