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Joint keynote address paper
Published on 06 Sep 12 by NATIONAL DIVISION, THE TAX INSTITUTE
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Contents of this paper as follows:
1. Overview
2. GST Law
- public rulings
- dispute resolution
- overview of GST litigation landscape
- alternative dispute resolution
- looking back - some reflections on outcomes of litigation
- cases in the pipeline
- amending the legislation
- allocation of ATO technical resources
3. Compliance matters
- micro enterprises
- small and medium enterprises
- large market
4. Concluding remarks
Author profiles
James O'HALLORAN
James O’Halloran, has national responsibility for the administration and compliance activities for the Goods and Services Tax and Excise, and other indirect taxes. Prior to this role James was Deputy Commissioner, Tax Practitioner and Lodgment Strategy with accountabilities for the ATO’s services and relationship with tax practitioners, lodgement compliance and the cash economy. James joined the Australian Taxation Office in 1999. He has held a number of senior executive roles including the oversight the ATO compliance program and compliance programs for Excise and the Goods and Services Tax. Current at 28 May 2012Robert Olding
Robert formerly an indirect tax partner at KPMG and Adjunct Professor teaching indirect taxes at the Queensland University of Technology, Robert Olding served in various senior executive roles at the ATO for 11 years, including as Deputy Chief Tax Counsel (Indirect Taxes),before retiring as Chief Tax Counsel. His professional activities now include advising revenue authorities in Asia, The Pacific, Africa, the Middle East and The Caribbean as an International Monetary Fund (IMF) fiscal law expert; serving as the inaugural independent Chair of the Queensland Office of State Revenue Rulings Advisory Panel; and serving as a member of the Queensland Civil and Administrative Tribunal and the Administrative Appeals Tribunal. - Current at 30 September 2019
This was presented at 2012 National GST Intensive .
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Individual sessions
Joint keynote address
Author(s): James O'HALLORAN, Robert OLDINGMaterials from this session:
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El Condor Pasa - Is GST change inevitable?
Author(s): Michael B EVANSMaterials from this session:
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GST issues and wealth management
Author(s): Bill PACKWOOD, Amelia O'RourkeMaterials from this session:
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GST and infrastructure projects
Author(s): Tony WINDLE, Patrick LAVERYMaterials from this session:
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Compensation for loss: Settlement arrangements, court orders and warranty claims
Author(s): Geoff MANN, Nika Dharmadasa, Jayr TengMaterials from this session:
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Compensation for loss: GST issues from the insured's perspective
Author(s): Michael FlanderkaMaterials from this session:
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GST case update
Author(s): Cathryn FERRARIS, Cindy ZhangMaterials from this session:
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Managing GST/VAT in the Asian century
Author(s): Lachlan R WOLFERSMaterials from this session:
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Cross border transactions: GST update
Author(s): Denis MCCARTHYMaterials from this session:
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Refunds and the brave new world of section 105-65
Author(s): Michelle BENNETTMaterials from this session:
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Aquisition supplies
Author(s): Andrew SOMMER, Brad MILLERMaterials from this session:
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GST and E-commerce
Author(s): Jeremy GEALE, Alison SharpeMaterials from this session:
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Consideration reconsidered
Author(s): Kevin O'ROURKEMaterials from this session:
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GST and real property
Author(s): Scott McGill, Heydon MILLERMaterials from this session:
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GST ruling system in practice
Author(s): Mark L ROBERTSONMaterials from this session:
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