Day 1: 25 March 2019 |
08:30 - 08:45
| Registration and Coffee on Arrival |
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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
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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 |
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Session 2 Concepts and Principles: Chair Professor Michael Walpole |
11:00 - 11:30 |
Andrew Sommer (Clayton Utz): The basic concepts after 20 years
Presentation
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11:30 - 12:00 |
Gordon Brysland (ATO): Fiscal neutrality
Paper | Presentation
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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
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12:30 - 12:45 |
Q&A |
12:45 - 14:00 | Lunch |
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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
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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
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15:10 - 15:30 |
Panel Discussion: Speakers plus Cab Schutte (Netherlands Ministry of Finance) and Josephine Drum (ATO) |
15:30 - 16:00 | Afternoon Tea |
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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
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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 |
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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 |
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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 |
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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
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14:30 - 15:00 |
Amrit MacIntyre (Baker McKenzie): Financial supplies after 20 years
Paper | Presentation
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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 |
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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 |