2022
- August – “Notional” GST – political compact or Pandora’s box (presented at the TIA National GST Conference)
2021
- December – “All that glitters is not gold”: Part II – an uncertain future (presented at the TiA National GST Intensive)
2020
- August – “All that glitters is not gold”: GST and missing trader fraud (presented at the TIA National GST Intensive Online)
- March – Indirect taxes and supply chain traps (presented at the TIA National Conference)
2018
- September – Refunds, limitation periods and GST Administration – an unfortunate history and an uncertain future? (presented at the TIA National GST Intensive)
2017
- September – GST in the real world – Contractual and Commercial Disputes (presented at the TIA National GST Intensive)
- October – GST and Property Disputes (presented at the 2nd TEN Property Symposium)
2016
- April – GST and Court Judgments and Out of Court Settlements: Life after Qantas and MBI Properties (presented at the 28th Annual ATAX GST Conference)
- February – GST and Tripartite Agreements (presented at the 5th TEN GST Symposium on 11 February 2016)
2015
- September – Consideration after MBI Properties (presented at the TIA National GST Intensive on 19 September 2015)
- April – Be reasonable – apportion it my way (presented at the ATAX GST Conference at Brisbane on 21 April 2015)
2014
- December – Division 142 and refunds of GST – when is GST passed on? (published in the Australian GST Journal)
- March – GST-free supplies of going concerns and farmland – going, going, gone?? The Reverse Charge regime – (paper presented at Russell Cocks’ CPD conference, 31 March 2014)
2013
- September – 2013 Cases Update (presented at the TIA National GST Intensive in Melbourne on 6 September 2013)
- July – Refunds of overpaid GST: from s 105-65 to Division 142 – where did we come from, how did we get here and where are we going? (published on chrissievers.com)
- April – From Reliance Carpet to Qantas and Beyond? (presented at the ATAX GST conference at Brisbane on 22 April 2013)
- April – GST on Judgments and Out of Court Settlements – Is GSTR 2001/4 still relevant (published in the Australian GST Journal, (2013) 13 AGSTJ 16, updated paper first published on chrissievers.com in October 2011)
- March – GST and Real Estate Contracts – when things go wrong (paper presented at Russell Cocks’ CPD conference, 28 March 2013)
2012
- December – GST and compulsory acquisitions of land: Can you have an “involuntary supply (published in the Australian GST Journal, December 2012, updated paper first published on chrissievers.com in December 2011)
- October – Division 165 – What does the future hold (updated paper presented at the Corporate Taxpayers Association GST Conference in Melbourne on 15 October 2012)
- August – GST refunds – analysis of the Exposure Draft on new Division 36 of the GST Act (published on chrissievers.com)
- April – Division 165 – What does the future hold (presented at the ATAX GST conference at Noosa in April 2012)
- March – GST and “Enterprise” in the context of the subdivision and sale of real property (presented at the Property Law Conference on 31 March 2011 in Melbourne)
2002 – 2011
- December – GST and compulsory acquisitions – can you have an “involuntary supply”? (published on chrissievers.com)
- October – GST on judgments and settlements – a review of GSTR 2001/4 ten years on (published on chrissievers.com)
- September 2009 – Valuations for applying the Margin Scheme under the GST legislation – Life after Brady King (with Jonathan Doy and Greg Preston)
- September 2009- Challenging the Commissioner in the AAT and the Courts (presented at the TIA GST Intensive, 2009)
- February 2006 – GST and Real Property – recent issues
- October 2002 – The Commissioner’s approach to Real Property transactions
These are good papers for a rather good treatment of GST in Australia. Is there any comparative analysis between New Zealand and Australia GST practice ?
………………………………
JEONG CHUN PHUOC
CONS EXT LAW, SNR LEC , ADV GEN CLI
Jeongchunphuoc@gmail.com