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2016 National GST Intensive

Published on 08 Sep 2016 | Took place at Four Points Darling Harbour, National

For a somewhat simple tax, GST continues to surprise many practitioners with its increasing complexity. This event recognised this complexity, and covered emerging and topical areas as well as looking at some of the basic building blocks of GST that continue to be controversial. Some topics covered include:

  • international developments
  • when property and GST gets tricky … and more interesting
  • old and new developments in tax administration
  • correcting mistakes ratification.

Get a 20% discount when you buy all the items from this event.

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Individual sessions

The tips and traps with little known exemptions

Author(s):  Rhys GUILD,  Jane Spencer,  Hana Thorson

This paper covers:

  • why is affordable accommodation important?
  • student accommodation
  • social housing
  • GST and health care – some interesting examples.
Materials from this session:

International developments

Author(s):  Josephine Drum,  Suzanne KNEEN

This paper covers:

  • collecting VAT/GST from foreign based suppliers
  • international cooperation
  • taxing the supplies of low value imported goods.
Materials from this session:

Disruptive technologies and the GST law: Old problems in a new form

Author(s):  Jeremy GEALE,  David Esposito

This paper covers:

  • business v hobby
  • contractor v agent
  • characterisation and classification
  • form of consideration
  • permanent establishment, residency, and where the thing supplied is ‘done’
  • administration - tracing funds, recovery, and compliance.
Materials from this session:

Old and new developments in tax administration

Author(s):  Gina LAZANAS,  Robyn THOMAS

This paper covers:

  • emerging issues from the private rulings regime
  • the proposed Commissioner’s remedial power
  • safe harbours.
Materials from this session:

Correcting mistakes – Rectification and ratification

Author(s):  David W MARKS

This paper covers:

  • rectification
  • retrospective amendment
  • flow on effects
  • ratification
  • retrospectivity.
Materials from this session:

Speed update - Cases

Author(s):  Chris SIEVERS

This paper provides a summary of GST cases in the last 12 months.

Materials from this session:

Issues in financial services

Author(s):  Alex Affleck,  Craig KLAPDOR,  George SPATHIS

This presentation covers:

  • Bitcoin
  • introduction to apportionment
  • ATMs an overview
  • possible reduced input tax credits.
Materials from this session:

Hot topics in GST: Where did all the heat go?

Author(s):  Rhys PENNING

This paper covers:

  • the GST symposium/intensive 2001-16
  • property issues and their resolution
  • cross-border issues and their resolution
  • financial supplies issues (including input tax credit recovery) and their resolution
  • GST compliance & systems issues and their resolution.
Materials from this session:

Taking the purpose out of creditable purpose

Author(s):  Kevin O’Rourke

This paper covers:

  • legislation
  • the Rio Tinto decisions
  • purpose & motive
  • creditable purpose - a ‘two step’ approach
  • the asymmetry issue.
Materials from this session:

Identifying the supply for GST purposes

Author(s):  AH (Tony) SLATER

This paper covers:

  • the basic legislative provisions
  • legal rights as supplies
  • two early Federal Court cases.
Materials from this session: