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  • Managing relationships

    GST Stewardship Group

    The GST Stewardship Group membership encompasses business, academic and broader community perspectives. This provides not only views on the operation and sustainability of GST, but also offers insights into the quality and effectiveness of the GST system as it may influence our administration and future policy-related considerations. The Group is co-chaired by the Deputy Commissioner, Indirect Tax and Kevin O’Rourke, Chartered Accountants Australia and New Zealand. This group was previously known as the GST Advisory Group.

    All members possess a current understanding of the GST system in operation and this facilitates fruitful discussions in the national interest. They have a commitment to improving the administration and operation of the GST system into the future. Membership is refreshed from time to time to ensure that the group remains vibrant and brings an injection of new and differing insights to the group.

    There are four face-to-face meetings scheduled each year as well as a number of telephone conversations held on an as needs basis. Rapid solution design workshops are held where required, including an out of session workshop in October 2015 to provide input into proposed law changes on the GST low value import threshold.

    During 2015–16 there was strong engagement from all members on strategically significant issues, including:

    • emerging industry issues and cross border issues
    • causes of and irritants relating to compliance costs
    • alternative dispute resolution and independent reviews
    • Division 93 impacts on taxpayer’s entitlement to claim input tax credits
    • review of our public advice and guidance
    • update on OECD Working Party 9
    • applying GST to services and intangibles imported by consumers – implementation update
    • improving the refund process
    • GST rulings including members feedback on the ATO process re timing, adequacy, appropriation consultation
    • input tax credit estimator.

    The GST Stewardship Group provides a mechanism to identify emerging products for the ATO to consider and provide guidance about potential GST ramifications as well as support to the broader community.

    We also continue to encourage taxpayers, business and professional associations to raise matters for consultation, register to take part in consultations, join the Small Business Consultation Panel or participate in our online consultation platform.

      Last modified: 20 Apr 2017QC 51810