Cross-border transactions paper

Karen Dill-Macky

Karen is a Partner within EY’s Western Region’s Tax Practice, driving the focus on indirect taxes. Known for her commercial approach, Karen advises clients on the adoption of strategies to effectively manage GST implications. A Chartered Accountant with more than 25 years’ experience, Karen is a member of the Divisional Council for the WA Property Council and former chair and committee member of the Property Councils’ Diversity Committee.She is also a member of the GST National working group for the Property Council of Australia - Current at 26 June 2019

Denis McCarthy ATI

Denis was a member of the original team that designed and drafted the Australian GST law and is a Director in the Ernst & Young Sydney Indirect Taxes team. Denis is a leading GST adviser, particularly to clients in the financial services, property, telecommunications and transport sectors. Denis was an expert adviser to the Board of Taxation in relation to their review of the application of GST to cross-border transactions. Denis has considerable experience working with, and advising on, other countries’ GST and VAT regimes. From 1999 to 2005, Denis was a member of the OECD advisory committee of the application of VAT to electronic commerce transactions. In 2007, Denis was a member of a team that drafted an English version of a VAT law for the United Arab Emirates. - Current at 27 August 2012

Michael Towler

Michael is an Account Director with Deloitte’s Indirect Tax Group. Michael practises predominantly in GST but also consults on fuel tax and customs duty matters. Before joining Deloitte Michael worked for many years on European VAT. - Current at 13 September 2011