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20th Anniversary of the GST in Australia: Where policy meets reality

Mon 25 Mar 2019, 9am - Tue 26 Mar 2019, 5pm

Event details

When

Mon 25 Mar 2019, 9am - Tue 26 Mar 2019, 5pm

Where

Sydney Hilton





Join UNSW Taxation and Business Law and University of Sydney Law School, at this 2 day conference and dinner as we mark the anniversary of the Australian GST and discuss its past and future. This event will be held on 25 and 26 March 2019 in Sydney, with a networking dinner on Monday 25 March at The Tea Room, Queen Victoria Building.

Guest speakers include:

  • The Hon John Howard OM, AC, Former Prime Minister of Australia
  • Michael D'Ascenzo AO, UNSW and Former Commissioner of Taxation
  • Greg Smith, Commonwealth Grants Commission
  • Piet Battiau, OECD
  • Karl-Heinz Haydl, BIAC and PWC
  • Professor Walter Hellerstein, University of Georgia Law School
  • Michael Andrew AO, Board of Taxation and Black Economy Task Force

Conference Program

Download the conference program

Day 1: 25 March 2019

08:30 - 08:45

Registration and Coffee on Arrival

Session 1 – Politics and Policy: Chair Professor Jennie Granger PSM

08:45 - 09:00

Professor Chris Styles (Dean, UNSW Business School)
Acknowledgement of country and welcome to delegates

09:00 - 09:25

The Hon. John Winston Howard OM, AC (Former Prime Minister of Australia): Making tax reform happen

09:25 - 09:50

Professor Michael D'Ascenzo AO (UNSW, Former Commissioner of Taxation): Making a value added tax happen in practice.

Synopsis | Paper | Presentation

09:50 - 10:15

Greg Smith (Commonwealth Grants Commission): GST as a secure source of revenue for the States and Territories

Paper | Presentation

10:15 - 10:30

Questions and comments from the floor

10:30 - 11:00

Morning Tea

Session 2 Concepts and Principles: Chair Professor Michael Walpole

11:00 - 11:30

Andrew Sommer (Clayton Utz): The basic concepts after 20 years

Presentation

11:30 - 12:00

Gordon Brysland (ATO): Fiscal neutrality

Paper | Presentation

12:00 - 12:30

Professor Rebecca Millar (Sydney Law School): The iterative approach to GST cross-border rules: principles-based drafting or a confusion of proxies?

Presentation

12:30 - 12:45

Q&A

12:45 - 14:00

Lunch

Session 3 –Cross-Border Rules: Chair Professor Rebecca Millar

14:00 - 14:20

Piet Battiau (OECD): The influence of Australia and New Zealand on the International VAT/GST Guidelines and the OECD’s work on VAT/GST

14:20 - 14:40

Professor Michael Walpole (UNSW): The Australian cross border rules in a global context

Paper | Presentation

14:40 - 15:10

Associate Professor Dale Boccabella & Kathrin Bain (UNSW): Brave new world – collecting GST from foreign suppliers on low value imports

Paper | Presentation

15:10 - 15:30

Panel Discussion: Speakers plus Cab Schutte (Netherlands Ministry of Finance) and Josephine Drum (ATO)

15:30 - 16:00

Afternoon Tea

Session 4 – Old and New Challenges: Chair Professor Neil Warren

16:00 - 16:25

Michael Andrew AO (Board of Taxation; Black Economy Advisory Board): Evasion and informality in GST

Presentation

16:25 - 16:50

Denis McCarthy (Principal, Deloitte): Australia’s GST: Design, digitalisation and disruption

Paper | Presentation

16:50 - 17:15

Professor Walter Hellerstein (University of Georgia Law School): The rapidly evolving universe of US state sales taxes post South Dakota v Wayfair and implications for Australian businesses

Paper | Presentation

17:15 - 17:30

Questions and comments from the floor

17:30

Closing words and dinner instructions

18:00

Dinner Reception at QVB Tea Room, Level 3 North End Queen Victoria Building

Day 2: 26 March 2019

Session 5 – GST Administration: Chair Professor Jennie Granger PSM

09:00 - 09:30

Tim Dyce (ATO): The ATO's role in administering the GST

Presentation

09:30 - 09:45

Karl-Heinz Haydl (BIAC; PWC): The role of business in VAT implementation and administration

Presentation

09:45 - 10:15

Kevin O’Rourke (O’Rourke Consulting): GST administration – a practitioner's perspective

Paper | Presentation

10:15 - 10:35

Panel discussion: Speakers plus Dr Peter Hill (Tax policy advocate) and Heydon Miller (Orange Chambers)

10:35 - 11:05

Morning Tea

Session 6 – The Tax Base and Rate: Chair Professor Bob Deutsch

11:05 - 11:20

Dr Kathryn James (Monash): Current research – should we reform the GST base and rate?

Presentation

11:20 - 11:50

Professor Fiona Martin (UNSW): The case for selected exemptions

Paper | Presentation

11:50 - 12:20

Professor Neil Warren (UNSW): The case for a broad base

12:20 - 12:45

Panel discussion: Speakers plus Professor Rick Krever AM (UWA) and Professor Miranda Stewart (Melbourne Law School)

12:45 - 14:00

Lunch

Session 7 – The Major Exemptions: Real Property and Financial Supplies: Chair Prof Bob Deutsch

14:00 - 14:30

Andrew Howe (Greenwoods): Real property

Paper  | Presentation

14:30 - 15:00

Amrit MacIntyre (Baker McKenzie): Financial supplies after 20 years

Paper | Presentation

15:00 - 15:30

Panel discussion: Speakers plus Hoa Wood (ATO), Gina Lazanas (Balazs Lazanas and Welch LLP), and Scott McGill (Pitcher Partners)

15:30 - 16:00

Afternoon Tea

Session 8 – Looking to the Future: Chair Professor Michael Walpole

16:00 - 16:30

Michael Evans (Taxsifu, Melbourne Law School): GST: Where to next?

Paper | Presentation

16:30 - 17:30

Panel Discussion: GST in 2030: Icebergs and opportunities
Professor Rick Krever AM (UWA), Christophe Waerzeggers (IMF Legal Department), Gordon Brysland (ATO), Simone Bridges (Baker & McKenzie)

17:30

Closing Words


Registration is not available