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2017 National GST Intensive

Published on 14 Sep 2017 | Took place at Novotel Melbourne on Collins, Melbourne, National

This event was delivered over two days by some of Australia’s leading GST experts from the tax profession, industry and government. This year, our keynote speaker was the Hon. Justice Jennifer Davies of the Federal Court of Australia who discussed the GST and considered whether it is still relevant to consider it a “practical business tax”.

Updates on the latest GST rulings and cases, including cases on GST commercial and contractual disputes and issues in state taxes were covered. The program also featured some in-depth sessions dealing with topical GST issues that are likely to impact practitioners in the coming year. Other topics covered included the impact of the new B2B and B2C cross-border changes as well as amendments dealing with the importation of low-value goods. Some of the changes in the GST administration landscape, including refund retention and the introduction of a statutory remedial power for the Commissioner were also explored.

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Individual sessions

B2B and B2C

Author(s):  Brady Dever,  Rebecca Smith

This paper covers:

  • background – two drivers for change
  • role of ‘done’ in a new environment
  • enterprise carried on in Australia
  • electronic distribution platforms
  • interactions with other provisions.
Materials from this session:

What do you really know about the wine equalisation tax?

Author(s):  John HAIG

This paper covers:

  • what is wine?
  • taxable dealings
  • what is the significance of “the price”?
  • the producer rebate.
Materials from this session:

Tax administration issues

Author(s):  Gina LAZANAS,  Robyn THOMAS

This paper covers:

  • budget measure – purchasers of taxable residential premises to remit the GST
  • budget measure – removing the double taxation of digital currency
  • integrity and budget measure - amendments re valuable metals
  • cross-border debt recovery action.
Materials from this session:

Wine equalisation tax – A revenue perspective

Author(s):  Andrew McIver

This paper covers:

  • artificial inflation of the price
  • purchasing bulk wine
  • rebates on GST-free wine
  • required to be registered – or not
  • wrong taxable value.
Materials from this session:

What do you really know about the luxury car tax – A revenue perspective

Author(s):  Andrew McIver

This paper covers:

  • sales tax by another name
  • somebody’s watching
  • so what about the other things
  • summary
Materials from this session:

Financial transactions: Current issues arising from recent cases and interpretations

Author(s):  Patrick LAVERY,  Michael PATANE

This paper covers:

  • Rio
  • Division 11
  • extent of creditable purpose
  • factual scenarios
  • Division 70 - reduced credit acquisitions (RCAs)
  • considering ‘purpose’ again
  • international transactions - section 38-190(3) and Division 84
  • is there a reverse charge under Division 84?
Materials from this session:

GST in the real world contractual and commercial disputes

Author(s):  Chris SIEVERS

This paper covers:

  • case law
  • construction of the contract
  • legal principles to be applied
  • do the terms of the contract reflect the agreement between the parties?
  • misrepresentation or breach of warranty
  • prejudice or breach of obligation
Materials from this session:

What do you really know about the luxury car tax – A practical guide

Author(s):  Muhammad VASEEHAR

This paper covers:

  • what is a car?
  • how to determine what is a car
  • vehicle options and accessories
  • importing for a specific purpose
  • seller beware
  • manufacturer incentive payments
Materials from this session:

Speed update

Author(s):  Jennee CHAN,  Melissa HARRISON

This presentation will provide a concise update on current issues relating to the interaction of GST with state taxes as well as topical issues in the state taxes arena that should be of interest to those working in the field of indirect taxes.

Materials from this session:

Is it still relevant to consider the GST a “practical business tax”?

Author(s):  Jennifer DAVIES

This presentation covers:

  • case law - Sterling Guardian Pty Limited v Commissioner of Taxation [2005] FCA 1166
  • how has this influenced the decisions on GST following this case?
  • is this still a relevant approach today given the cases that have since been decided?
  • how does this approach differ from the approach to interpretation of other tax laws, state and federal?
Materials from this session:

Continuing to build relationships between business, the tax profession and the ATO

Author(s):  Nick KALLINIKIOS,  Jennifer MOLTISANTI,  George NIKOLAOU

In this presentation, panel members will discuss various issues arising from the relationships between corporates, the ATO and tax practitioners, including:

  • the ATO’s approach to “justified trust” for GST
  • tax risk governance frameworks
  • outsourcing and offshoring of tax functions and the impact on tax risk.
Materials from this session:

Customs and LVIG – all you need to know about the recent changes

Author(s):  Russell WILKINSON,  Amy JAMES-VELAGIC

This session covers some topical issues affecting the taxation of importations of goods, including:

  • the new vendor registration model applying to low-value imported goods (LVIG) for GST from 1 July 2018
  • Australian Border Force's Trusted Trader initiative which commenced on 1 July 2016
  • Private rulings covering the valuation of imported goods between “related parties” and the interplay with transfer pricing.

 

Materials from this session:

Fuel tax credits

Author(s):  Laura O'BRIEN,  Michael GRIFFITH

This session will explore the legal and practical aspects of fuel tax credits (FTCs), including:

  • an overview of the policy and legislation dealing with FTC entitlement
  • issues with the interpretation of some key legislative concepts
  • practical issues associated with calculating FTC claims
  • case studies.
Materials from this session: