• GST ADVISORY GROUP minutes, October 2013

    Meeting details

    Venue: Boucher Room, Level 10 Amungula Building, 26 Narellan Street, Canberra

     

    Date: 10 October 2013

    Start: 10:00am

    Finish: 3:00pm

    Chair: James O'Halloran

     

    Secretariat: Stephanie Priestley and Mercia Needham

    Contact phone: 02 6216 1368

    Attendees

    Australian Taxation Office

    James O'Halloran (Chair)

    Elizabeth Goli

    Gordon Brysland

    Paul Southwell

    Treasury

    Brenda Berkley

    Australian Bankers' Association

    Chris Plakias

    CPA Australia

    Ken Fehily

    Coles Finance

    George Nikolaou

    Council of Small Business of Australia

    Peter Strong

    Institute of Chartered Accountants in Australia

    Michael Croker

    Property Council of Australia

    Andrew Howe

    The Tax Institute

    Matthew Nicholls

    University of Sydney, Professor of Law

    Rebecca Millar

    Apologies

    Australian Taxation Office

    Brett Martin

    States and Territories

    John Corlis

    Corporate Tax Association

    Michelle de Niesse

    Key messages

    Members agreed that the GST system overall is relatively healthy however there is potentially great value in having this stewardship forum.

    All members agreed to reflect on the discussions, which focussed on the health and future of the GST system in operation, and identify or expand on the strategic, systemic and ‘big ticket’ items impacting on the system now and into the future, as suitable for the forum’s focus.

    Discussion: The GST system in operation & ATO administration

    Discussion drew upon a health of the system assessment, the Compliance in Focus 2103-13 GST, a case study on the GST litigation journey and a brief ATO presentation on GST tax gap methodology. GST gap in particular generated member interest as a well-reasoned indicator of the health of the GST system and indicator of effectiveness of its administration. The discussion also covered the ATO’s focus on providing contemporary services.

    Outcome

    The Chair offered an out-of-session meeting for those interested in further exploring the tax gap methodology and report. Members who are interested were advised to email GST Advisory Group. Members also expressed an interest in receiving links to further information on tax gap, and the annual performance report to the States & Territories. These links are:

    Measuring tax gaps in Australia for the goods and services tax (GST) and the luxury car tax (LCT)  

    GST administration annual performance report 2011-12  

    Issue: Forward work plan

    A number of broad suggestions were made, including:

    • a focus on reducing compliance costs (based on tax gap discussion):
    • international comparisons;
    • change management.

    Outcome

    Members agreed it is early days for this group, and to take best advantage of the opportunity provided by it, they would take the time to reflect and indicate priority focus areas.

    Next meeting

    February 2014, Melbourne

      Last modified: 06 Nov 2015QC 38588