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Medicine, food and beverages: The crooked line in the sand between GST-Free and 10% paper

Published on 02 Dec 21

This paper covers:

  • Health care vs sick care
  • Illness vs medical condition
  • What, how and where we eat and drink
  • Conditional unconditional classifications
  • Elections to increase GST
  • Double negative tests.

Author profile

Kenneth Fehily CTA
Ken is a GST expert with over 30 years experience in resolving difficult, uncertain and complex indirect tax issues. After 20 years as a senior partner at both PwC and Andersen, Ken founded independent consultancy Fehily Advisory Pty Ltd in 2010, to dedicate himself to achieving prompt and definitive outcomes for clients and advisers facing GST issues or disputes with the ATO. He advises, represents and negotiates on behalf of business owners, investors, CEOs and CFOs across a wide range of matters, including real property, tax audits and tax audit insurance, cross-border transactions, deals and structuring, procedural mistakes, ATO refunds and financier obligations. Ken was one of the architects of the GST, having assisted the federal Treasurer’s Committee in the writing of the GST laws, and as a member of the ATO’s Public Rulings Panel for eight years. He continues to consult with the ATO and federal Treasury on current and emerging GST issues, ATO administrative practices and legislative changes, and he serves as an external member of the ATO’s GST Stewardship Group. - Current at 04 May 2021
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This was presented at 2021 National GST Conference .

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