GST administration – a practitioner’s perspective

Earlier this week I attended the 20th anniversary GST conference organised jointly by Professors Walpole and Millar from UNSW and the University of Sydney respectively. The keynote speaker was former Prime Minister John Howard who, without notes, gave an impressively detailed account of the introduction of GST in Australia. ATO Deputy Commissioner Tim Dyce gave a presentation on the administration of GST and I followed on the same topic from the perspective of a practitioner. The overall theme of my presentation is that Australia is fortunate [...]