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GST risk video
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Publication date: 08 Sep 11 | Source: NATIONAL DIVISION, THE TAX INSTITUTE
Abstract:
This video covers:
- background to Div 165 and differences to Part IVA
- evidentiary matters
- case studies.
Author profiles
William Cannon
Bill is currently a Special Counsel with Ashurst having served as a Partner of the firm from 1980 to November 2013. He is a senior member of the Ashurst tax practice working as part of an integrated team providing a full range of direct and indirect tax services to clients to support their business activities. Bill has extensive experience advising on the stamp duty and GST aspects, particularly in relation to trusts, partnerships and the purchase, sale, restructuring and other dealings with assets. He acts for major corporations in the private and public sectors in a variety of industries. Bill is an assistant editor for the late Hon. Justice D Graham Hill’s publication - Duties Legislation (Thomson Lawbook Co). - Current at 08 August 2014Raymond Conwell FTI-Life
Ray is a chartered accountant and practising lawyer with Deloitte Lawyers Pty Ltd. Prior to joining Deloitte more than 22 years ago as a partner, Ray was with the Australian Taxation Office, both in Canberra and Melbourne, for 24 years and was an architect of the General Anti Avoidance Rule in Part IVA of the Income Tax Assessment Act 1936 on which Division 165 of the GST law is based. Ray has recently successfully acted for clients in Federal Court litigation on Division 165. Ray is a former National President of The Tax Institute and is also a member of the ATO's GAAR Panel that advises the Commissioner on the application of the GAARs. - Current at 03 June 2011Robert 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 2019Mark Tafft FTI
Mark is a Partner and leader of the Sydney Indirect Tax practice at Ernst & Young, with over 24 years' experience in Indirect Tax consulting. Mark was admitted as a Partner of Ernst & Young in 1995 and served as a Partner with Andersen from 1999, before rejoining Ernst & Young in 2002. Mark has extensive experience in servicing large multinational and domestic clients, property clients, infrastructure projects, financial institutions, government and semi-government authorities and industry associations. - Current at 24 October 2012This was presented at 2011 National GST Intensive .
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