Recorded Webinar: The Reform of the GST Cross Border Rules: Business to Business made Easier and Business to Consumer Harder!

Tuesday 19th April 2016
Duration: approx 2 hours
About the webinar

Cross-border transactions are a GST nightmare.  Who has to register?  When?  How are professional firms affected?  How can you make it work in practice?  The Government has now introduced a series of major reforms to GST which will make life much easier for cross-border business to business transactions.  The centrepiece is a set of rules designed to eliminate transactions with no net revenue gain from the system altogether.  

The Government has also introduced the first of a suit of reforms to cross-border business to consumer transactions which attracted more publicity in the press – GST on imported intangibles – and which are equal importance to the B2B reforms.  

This presentation will cover both and will explore the practical implications of the reforms for GST specialist advisers, in-house tax counsel and their clients.

  • The new B2B rules:
    • problems with the current rules
    • date of effect of new rules
    • the indirect tax zone
    • the new supplies connected with Australia rule for services and intangibles
    • narrowing the business presence test
    • shifting the burden from supplier to recipient
    • the reform of s 38-190(3)
    • installation and assembly rule changes
    • aircraft leasing
  • The new B2C rules:
    • the current situation
    • GST on imported intangibles
    • the low value threshold for goods
    • liability: The electronic platform provider
  • Practical issues:
    • the concept of limited registration
    • tax invoices
    • collection mechanisms
    • enforcement and the role of the ATO
  • Case studies

Who should attend

This webinar is suitable for accountants and lawyers advising on GST – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

Suzanne Kneen, Director, PwC, Melbourne

Suzanne has advised on all aspects of GST for a range of industries since its introduction in 2000.

Suzanne’s experience includes seven years in a national law firm. Suzanne also spent two years in London specialising in VAT in the financial services industry. 

Suzanne has co-authored several papers that have been presented at industry conferences and seminars on GST issues.  She has presented at the ICAA Business Forum, ATAX GST Workshop, Legalwise seminars and TEN audio and video productions.

Suzanne is a member of the Tax Institute’s GST technical subcommittee. 
Product Code: WBPAPR16
 Price:  $242.00 (Inclusive of GST)
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