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2013 National GST Conference

Published on 05 Sep 2013 | Took place at Langham Hotel, Melbourne, VIC

    The 2013 National GST Conference is the pre-eminent national conference for GST specialists. This year it was one of the most practitioner-focused yet, and was been designed to cover the areas that are dealt with constantly by GST practitioners.
    This conference covers:
  • Key note address by Robert Olding of the ATO
  • GST and the ten commandments
  • Ablettville, Geelong - Real property/unreal compliance: A GST case study
  • GST and insolvency: From the cradle to the grave
  • Financial supplies workshop - scenarios and suggested answers
  • Anti-avoidance and promoter penalty regimes
  • Legislative amendments update
  • Cases update
  • GST rulings update
  • BEPS (Base Erosion and Profit Shifting) - What it means for GST
  • GST and buying or selling a business
  • Corrections and adjustments under the self-assessment regime
  • GST and interaction with other taxes
  • Resolving disputes

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Individual sessions

Keynote address

Author(s):  Robert OLDING

Our keynote speaker, Robert Olding, the Australian Taxation Office’s newly appointed Chief Tax Counsel, is responsible for technical leadership in relation to GST for the Australian Taxation Office. Robert has been closely involved with many of the leading GST cases to date and other significant GST issues. In this paper, Robert provides an insight into GST from the Australian Taxation Offices senior internal counsel perspective, including:

  • introduction
  • the ATO’s strategic direction – Commissioners’ intent statement
  • organisation design:
    • transforming tax technical decision making project (TTTDM)
    • law design and practice group
  • quicker resolution of tax technical issues:
    • timeliness – a process issue and a mindset
    • public rulings
  • approach to statutory interpretation
  • dispute resolution and recent cases:
    • unit trend
    • the private tutor and Naidoo
  • public rulings in the pipeline
  • looking to the horizon
Materials from this session:

GST and the Ten Commandments

Author(s):  Gordon BRYSLAND

This paper begins with a recent judicial comment that characterisation for GST purposes is not always answered by a “mere contractual analysis”. Given that some analysis of this kind is called for as the starting point on characterisation, however, what are termed the Ten Commandments of contractual interpretation are then discussed. After some of the difficulties of this contentious are pointed out, general comments will be made about the need for GST characterisation in the light of recent decisions.

Materials from this session:

Real property, unreal compliance

Author(s):  Andrew HOWE,  Paul Nguyen

In this workshop paper, recent cases, rulings and legislative changes will be applied to real-life property transactions. Focus areas will include:

  • characterisation of premises
  • dealing with “barter supplies”
  • issues with reversionary interests
  • aligning contracts, clauses and invoices.
Materials from this session:

GST and insolvency: From the cradle to the grave

Author(s):  Peter KONIDARIS,  Jenny Lin,  Raj Srikhanta

This workshop paper involves a series of practical case studies focusing on Div 58 of the GST Act. Aspects covered include:

  • registration obligations
  • determining liability
  • ongoing compliance issues.
Materials from this session:

Financial supplies workshop - Scenarios and suggested answers

Author(s):  Anthony FITZGERALD,  Michelle BENNETT

Managing the GST implications of financial supplies involves a constant revisiting and revising of old issues, as well as adaptation to new legislation, regulations and administrative practices. This workshop paper explores some of the issues currently affecting both financial institutions and any enterprise that deals with them. Topics covered include:

  • characterising and differentiating products
  • GST-free exports of financial supplies
  • implementation of item 32
  • debt recovery
  • creditable and reduced credit acquisitions.
Materials from this session:

Anti-avoidance and promoter penalty regimes

Author(s):  Andrew DE WIJN

This year has seen has seen both the first High Court case dealing with the GST anti-avoidance provisions and the first case (in any court) dealing with the promoter penalty regime. This paper, in particular, covers the Unit Trend and Ludekens cases and their implications for taxpayers and advisers.

Materials from this session:

Legislative amendments update

Author(s):  Suzanne KNEEN

The rate at which the GST is evolving can be overwhelming. This paper provides timely, technical content and insightful commentary on the matters that have shaped the world in which we manage the GST. This paper covers specifically covers legislative amendments.

Materials from this session:

Cases update

Author(s):  Chris SIEVERS

The rate at which the GST is evolving can be overwhelming. This paper provide timely, technical content and insightful commentary on the matters that have shaped the world in which we manage the GST. This paper specifically covers cases rulings.

Materials from this session:

GST rulings update

Author(s):  Craig WHATMAN

The rate at which the GST is evolving can be overwhelming. This paper provides timely, technical content and insightful commentary on the matters that have shaped the world in which we manage the GST. This paper gives an update on ATO litigation.

Materials from this session:

GST and buying and selling a business

Author(s):  Bastian Gasser,  Shoba Kanniappan

This paper includes a detailed look at the GST implications of buying and selling a business, via a share sale or asset sale. It specifically examines:

  • the choice from a GST perspective – share sale or asset sale?
  • the FAT (Div 189)
  • GST-free going concerns and Div 135 adjustments
  • cancelling your GST registration and Div 138 adjustments
  • assumed liabilities – statutory and contractual?
Materials from this session:

Corrections and adjustments under the self-assessment regime

Author(s):  Andrew ORME

The paper provides an overview of the new self-assessment regime and step through a number of specific issues, including:

  • key changes in process
  • time limits, exceptions, refreshing and extending, ITCs
  • refunds
  • objections and amending assessments
  • correcting GST mistakes
  • impact on other areas.
Materials from this session:

Resolving disputes

Author(s):  Elizabeth GOLI,  Peter Poulos

This paper examines alternative dispute resolution (ADR) as it relates to disputes on GST matters. It includes discussion of the different kinds of ADR used by the ATO in resolving disputes; the ATO’s approach to ADR generally;when it may and may not be appropriate to engage in ADR; and what to do if you have a matter that you think may be appropriate for ADR. An update on the ATO’s pilot on the use of in-house facilitation for GST disputes and other recent developments will also be discussed. This is a practical paper covering:

  • alternative dispute resolution – what is it and when to use it?
  • what is the ATO approach to ADR?
  • working with the ATO
  • where to from here?
Materials from this session: