Author Archives: Michael Evans

The Full Federal Court has dismissed the Commissioner’s appeal in Multiflex.   William Morris  Lawry would be pleased to note that both counsel for the taxpayer were Victorians (although South Australian’s like to claim Batrouney SC as one of their own) … Continue reading →

This morning, the ATO distributed the following note to NTLG GST members concerning the new “GST Property tool” To access the tool, go to the ATO GST property tool page and click “start”. GST property tool On the 7 November 2011, … Continue reading →

On Wednesday 2 November 2011, the Commissioner issued a draft ruling – GSTR 2011/D4 – on financial assistance payments. The draft, when finalised, will replace GSTR 2000/11. The due date for submissions is 16 December 2011. What is of interest: … Continue reading →

With Qantas dominating the media and attention, the AAT decision in National Jet might not have caught many peoples’ attention. The case was heard by President Justice Downes and Senior Member Frank O’Loughlin and the decision was handed down on … Continue reading →

Sometimes it’s nice to be able to say “I told you so”… sometimes not. Early in the history of Australia’s ruling system I had made a few (read loud and frequent) comments about the value of rulings.  One particular aspect … Continue reading →

On 28 October 2011, the Assistant Treasurer and Minister for Social services and Social Inclusion released a consultation paper proposing a “statutory definition of charity to clarify exactly what does – and does not – qualify as a ‘charity’ and as … Continue reading →

On 6 October the IMF issued a Staff Report for the 2011 Article IV Consultation on Australia (Country Report No. 11/300: Australia) – attached. It is an informative and timely examination of: Why Australia’s household saving has increased so sharply. … Continue reading →

Malaysia introduced a GST Bill in December 2009 which has yet to be read a second time.  Nonetheless, it seems that much work and consultation has been done to progress the Malaysian GST in readiness for an introduction at a … Continue reading →

On 23 September, the Assistant Treasurer released exposure draft legislation seeking to revise the definition of the term “new residential premises” as it applies in section 40-75 of the GST law. In essence, the amendments propose to put more rules … Continue reading →

CPA Australia has released modelling of the efficiency gains from an increase in GST rates and/or broadening of the base as part of the organisation’s contribution to the Tax Forum due in October. KPMG Econtech was commissioned to undertake an … Continue reading →