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To deem or not to deem paper

Published on 26 Oct 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper covers:

  • legitimacy of deeming in GST legislation
  • where has deeming worked/not worked
  • where should there be more deeming.

Author profile

Andrew Sommer CTA
Andrew Sommer, CTA is an expert in indirect taxation, with a particular specialty in complex GST issues. He is called upon to advise on all aspects of the GST for any major projects or transaction. He advises clients on financial structuring (including securitisation), property dealings and commercial transactions. Andrew has extensive experience in conducting and managing disputes with revenue authorities. Although Andrew's practice is primarily focused on GST, he has also worked in a range of other taxation areas including income tax, payroll tax, fringe benefits tax and R&D tax incentives. Before joining Clayton Utz, Andrew worked at a major accounting firm. Andrew has taught post graduate courses in taxation for both the University of New South Wales and Sydney University. Andrew is a member of the Academic Board of the Tax Institute's education program and a member of the ATO’s Public Advice and Guidance Panel. - Current at 19 September 2025
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This was presented at National GST Intensive: 007 Shaken not stirred .

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To deem or not to deem

Author(s):  Andrew SOMMER

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