First anniversary – a year in review

Today marks the first anniversary of this site going live.

The past 12 months have been a busy time for GST in Australia.  We have seen a number of decisions by the Courts and Tribunals, significant legislative change and activity by the ATO.  Some of the highlights include:

  • one decision of the High Court (Qantas); two applications for special leave to appeal to the High Court by the Commissioner (Qantas – successful, Multiflex – unsuccessful); four decisions of the Full Federal Court – three in favour of the taxpayer (Unit Trend, MultiflexQantas) and one in favour of the Commissioner (MTAA Superannuation Fund), two decisions of the Federal Court (ECC Southbank, Yacoub), plus multiple decisions of the Tribunal
  • Legislative developments including: self assessment for GST from 1 July 2012; the Commissioner’s ability to retain refunds pending investigation (s 8AAZLG of Schedule 1 to the TAA); exposure draft for new GST refund provisions (proposed Division 36 of the GST Act)
  • The Commissioner has published four GST Rulings, eight GST Determinations, 12 ATO IDs dealing with GST issues, and around 600 private rulings dealing with GST issues have been published on the ATO’s Private Ruling Register

In my view, there will continue to be a lot of activity in the area of GST.  Some things to look forward to over the coming year include:

I would like to thank those people who have supported this site during the last year.  In the past year the site (and its various pages) has received in excess of 18,000 views and 130 people have signed up to receive updates by way of email.  These statistics appear to reflect the level of interest in GST in Australia and the continued activity in the area.

4 thoughts on “First anniversary – a year in review

  1. Happy belated birthday — whilst I am no longer involved with GST (it will be 4 years this week since I left PwC!) I still have a keen interest in following what is going on — and I read your blog for my updates! Thanks also for the time you spent in coaching and mentoring me — I learnt a lot from you! Best of luck with your practice going from success to success 🙂


    • Thankyou Wei,

      It is now over a year since I left PwC. It was a great experience and I met some really good people, including you. Congratulations on doing so well in your new role.


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