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In the action of GST paper
Published on 04 Sep 09 by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- reforms supported by Government
- reforms still being considered by Treasury
- further areas for reform.
Author profile
Lachlan Wolfers CTA
Lachlan Wolfers, CTA, is the Global Head of Indirect Taxes for KPMG, and also the Global Head of Data for KPMG Tax & Legal. He is also the National Leader of KPMG Law in Canada. He has over 25 years of experience advising multinational companies on indirect taxes, as well as tax transformation and technology. Lachlan is passionate about the role of indirect taxes in driving developments in the digitalization of the tax function. His recent publications, 'Transforming the in-house tax function through Technology', ‘The Future of Indirect Taxes to 2030‘, ‘The Future of VAT in a Digital World’ and ‘The Future of Generative AI in the Tax Profession’ all seek to provide insights on developments in areas like indirect taxes, how data is managed in the tax function and in the use of technologies to chart a course to the future. Lachlan has a strong sector focus on the digital economy and in the financial services sectors, and acts for many of the largest companies in these sectors, including for industry bodies. Lachlan also has considerable experience in the implementation of VAT/GST systems, having done so in Australia in the year 2000, and in China from 2012 to 2016. In 2020 Lachlan was awarded the Indirect Tax Advisor of the year for the Asia Pacific region by the International Tax Review. Lachlan has a long history of providing support and expertise to policymakers, finance ministries and tax authorities around the world, including in China, Australia and the UK, as well as the OECD. He is admitted as a Solicitor to the Supreme Court of NSW, and is called to the Bar by the Law Society of Ontario. Earlier in his career, Lachlan was the Associate to Justice Keith Mason, President of the NSW Court of Appeal. Lachlan has co-authored the leading textbook on capital gains tax in Australia (with Adjunct Professor Gordon Cooper AM), as well as authoring chapters for textbooks on income tax and GST. He was previously a National Director of the Taxation Institute of Australia. - Current at 19 September 2025
This was presented at 2009 National GST Intensive Conference .
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Individual sessions
GST cases update
Author(s): Robert OLDINGMaterials from this session:
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Enterprise cases and the light they shed on a GST building block
Author(s): Jennifer BATROUNEYMaterials from this session:
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GST and insolvency: A difficult area
Author(s): Ben KELLYMaterials from this session:
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GST and Insolvency - A difficult area
Author(s): Philip LOONEYMaterials from this session:
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In the action of GST
Author(s): Lachlan R WOLFERSMaterials from this session:
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GST - Challenging the Commissioner in the AAT and the Courts
Author(s): Chris SIEVERSMaterials from this session:
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Time periods and their importance in respect of GST
Author(s): Brad MILLERMaterials from this session:
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Experience in other jurisdictions
Author(s): Marie PALLOTMaterials from this session:
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10 years of GST - The Trials and Tribulations: Challenges after 10 years - where are we heading?
Author(s): Michael B EVANSMaterials from this session:
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10 years of GST - The trials and tribulations: What has changed?
Author(s): Deborah JenkinsMaterials from this session:
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Current GST issues in financial supplies
Author(s): Ross STITT, Andrew BARRAHMaterials from this session:
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GST implications of business promotions, loyalty schemes and vouchers
Author(s): Andrew ORMEMaterials from this session:
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