Publications for Rebecca Millar
Publications for Rebecca Millar
More Information]</a>
2016
2014
Millar, R. (2016). Limitations on the right to
credit input tax: Rio Tinto Services Limited v
Commissioner of Taxation [2015] FCAFC 117.
World Journal of VAT/GST Law, 5(1), 42-47. <a
href="http://dx.doi.org/10.1080/20488432.2016.
1155349">[More Information]</a>
Millar, R., Moon, L. (2014). Australia. In
Michael Lang, Ine Lejeune (Eds.), Improving
VAT/GST: Designing a Simple and Fraud-Proof
Tax System, (pp. 23-110). Amsterdam, The
Netherlands: International Bureau of Fiscal
Documentation (IBFD).
2015
Millar, R. (2014). Ensuring a consistent and
effective VAT treatment of cross-border trade in
B2C Services and intangibles. Second Meeting of
the OECD Global Forum on VAT 2014, Tokyo,
Japan: Presentation.
Gelb, D., Millar, R. (2015). Australia. In Robert
J. Danon (Eds.), Cahiers de Droit Fiscal
International: Studies on International Fiscal
Law: Tax Incentives on Research and
Development (R&D), (pp. 101-123). Rotterdam,
The Netherlands: Sdu Uitgevers.
Millar, R. (2015). Comments on Supply of
Goods and Services in VAT Law. Court of
Justice of the European Union: Recent VAT Case
Law 2015, Vienna, Austria: Presentation.
Millar, R. (2015). Comments on Tax Base/Tax
Rates. Court of Justice of the European Union:
Recent VAT Case Law 2015, Vienna, Austria:
Presentation.
Millar, R. (2015). Determining the place of
taxation for B2C supplies of services and
intangibles: specific rules for determining the
place of taxation of B2C services and
intangibles. Third Meeting of the OECD Global
Forum on VAT 2015, Paris, France: Presentation.
Millar, R. (2015). Key Challenges for the GST Keynote. The Future of Australia's GST: Good
Design for the Real World - Tax and Transfer
Policy Institute, Crawford School of Public
Policy, Australian National University,
Canberra, ACT: Presentation.
Millar, R. (2015). Looking Ahead: Potential
Solutions and the Framework to Make Them
Work. In Michael Lang, Ine Lejeune (Eds.),
VAT/GST in a Global Digital Economy, (pp.
173-196). Alphen aan den Rijn: Kluwer Law
International.
Walsh, K., Eslake, S., Goldie, C., Millar, R.,
Law, K. (2015). Roundtable on 'Leveraging
consumption taxes'. Tax Reform Summit:
Towards a better tax system - Australian
Financial Review, Sydney, NSW: Presentation.
Millar, R. (2015). The "Netflix tax" - coming to a
country near you. The Conversation. <a
href="https://theconversation.com/the-netflix-tax
-coming-to-a-country-near-you-40475">[More
Information]</a>
Millar, R. (2015). What can other countries teach
us about GST reform? The Conversation. <a
href="https://theconversation.com/what-can-othe
r-countries-teach-us-about-gst-reform-36545">[
Millar, R. (2014). Grappling with basic VAT
concepts in the Australian GST: the meaning of
'supply for consideration'. World Journal of
VAT/GST Law, 3(1), 1-31. <a
href="http://dx.doi.org/10.5235/20488432.3.1.1"
>[More Information]</a>
Millar, R. (2014). GST on Package Tours to
Australia. International VAT Monitor, 25(1),
16-23.
Millar, R. (2014). Looking ahead: potential
global solutions and the framework to make
them work. The Future of VAT in a Digital
Global Economy 2014, Vienna, Austria:
Presentation.
Millar, R. (2014). Seminar A: VAT aspects of
outsourcing. 68th Congress of the International
Fiscal Association (IFA) 2014, Mumbai, India:
Presentation.
Millar, R. (2014). Taxable Amount: Fiscal
Neutrality in Action. In Michael Lang, Pasquale
Pistone, Josef Schuch, Claus Staringer, Donato
Raponi (Eds.), ECJ - Recent Developments in
Value Added Tax: The Evolution of European
VAT Jurisprudence and its Role in the EU
Common VAT System, (pp. 223-245). Viena:
Linde Verlag Ges.m.b.H.
Millar, R., Waerzeggers, C. (2014). VAT and
Tourism. Current Tax Issues for Developing
Countries 2014: International Monetary Fund,
Washington DC, USA: Presentation.
Millar, R., Battiau, P., Cisterna, D., Courjon, O.,
Ecker, T., Meloni, E., Rendahl, P. (2014). VAT
on B2C Supplies by Non-Resident Sellers.
Bulletin for International Taxation, 68(10),
548-556.
2013
Millar, R. (2013). Protecting VAT Revenues.
International Tax Conference 2013: Protecting
the Tax Base - Confederation of Swedish
Enterprise, Stockholm, Sweden: Presentation.
Millar, R. (2013). Smoke and Mirrors: Applying
the Full Taxation Model to Government under
Publications for Rebecca Millar
the Australian and New Zealand GST Laws. In
Rita de la Feria (Eds.), VAT Exemptions:
Consequences and Design Alternatives, (pp.
135-174). Alphen aan den Rijn, The Netherlands:
Kluwer Law International.
Millar, R. (2013). Tax Base/Tax Rates. Court of
Justice of the European Union: Recent VAT Case
Law 2013, Vienna, Austria: Presentation.
Cockfield, A., Hellerstein, W., Millar, R.,
Waerzeggers, C. (2013). Taxing Global Digital
Commerce. The Netherlands: Kluwer Law
International.
Millar, R. (2013). The Australasian Perspective.
The Treatment of Public Bodies in VAT/GST
Conference 2013: Lund University School of
Economics and Management, Lund, Sweden:
Presentation.
Millar, R. (2013). Thoughts on the contribution
of the late Justice J.G. Hill to Australia's GST.
Australian Tax Forum: a journal of taxation
policy, law and reform, 28(1), 137-153.
Millar, R. (2013). VAT and Immovable
Property: Full Taxation Models and the
Treatment of Capital Gains on Owner-Occupied
Residences. In Rita de la Feria (Eds.), VAT
Exemptions: Consequences and Design
Alternatives, (pp. 253-305). Alphen aan den Rijn,
The Netherlands: Kluwer Law International.
2012
Millar, R., McCarthy, D. (2012). Australia. In T
Ecker, M Lang and I Lejeune (Eds.), The Future
of Indirect Taxation: Recent Trends in VAT &
GST Systems Around the World, (pp. 21-96).
2400 AH Alphen aan den Rijn, The Netherlands:
Wolters Kluwer Law & Business (Kluwer Law
International).
Millar, R., Moon, L. (2012). Australia.
Improving VAT and GST - Designing a simple
and fraud-proof tax system 2012, Vienna,
Austria: Presentation.
Millar, R. (2012). Cross-border VAT and
intra-entity "transfers" by multiple location
entities. European Union (EU) Tax Policy
Conference 2012: Institute for Public Finance
and Tax Law (IDEFF), Law Faculty, University
of Lisbon, Lisbon, Portugal: Presentation.
Millar, R. (2012). Is VAT Relevant for U.S.
Business? Tax Notes International, June 18,
2012, 1140-1142.
Millar, R. (2012). Seminar E: VAT and
non-resident sellers. Annual Congress of the
International Fiscal Association (IFA) 2012,
Boston, MA, USA: Presentation.
Millar, R. (2012). What's VAT got to do with it?
Australian GST Journal, 12(3), 99-124.
Millar, R. (2012). What's VAT got to do with it?
National GST Symposium 2012: Putting the
purpose in 'creditable purpose', Melbourne, Vic:
Presentation.
2011
Millar, R. (2011). The Destination Principle: Past
Developments and Future Challenges. In C
Peacock (Eds.), GST in Australia: Looking
forward from the First Decade, (pp. 313-341).
Sydney: Thomson Reuters.
Parolini, A., Bechara, C., van Hilten, M., Kruger,
D., Millar, R., Sinfield, G. (2011). VAT and
Group Companies. Bulletin for International
Taxation, 65(6), 349-362.
2010
Millar, R., McCarthy, D. (2010). Australia.
Global VAT/GST Conference 2010 - The Future
of Indirect Taxation: Recent Trends in VAT and
GST Systems Around the World, Rust, Austria:
Presentation.
Parolini, A., Bechara, C., van Hilten, M., Kruger,
D., Millar, R., Sinfield, G. (2010). Seminar D:
VAT/GST and Group Companies. Annual
Congress of the International Fiscal Association
(IFA) 2010, Rome, Italy: Presentation.
Millar, R. (2010). The Destination Principles:
Future Directions and Challenges. GST in
Australia: Looking forward from the First
Decade 2010 - Royal Melbourne Institute of
Technology (RMIT), Melbourne, Vic:
Presentation.
Millar, R. (2010). VAT Treatment of Immovable
Property. Joint Conference of the Centre for
Business Taxation, Oxford University and Fiscal
Institute Tilburg, Tilburg University 2010 - VAT
Exemptions: Consequences and Design
Alternatives, Oxford, England: Presentation.
2009
Millar, R. (2009). Australia's Cross-Border
Rules: Taxing the Bull by the Horns. 21st Annual
GST and Indirect Tax Weekend Workshop 2009:
ATAX, University of New South Wales, Noosa,
Qld: Presentation.
Millar, R. (2009). Echoes of Source and
Residence in VAT Jurisdictional Rules. In
Lang, Michael; Kristoffersson, Eleonor; Melz,
Peter; Ecker, Thomas (Eds.), Value Added Tax
and Direct Taxation: Similarities and
Differences, (pp. 275-321). Amsterdam:
International Bureau of Fiscal Documentation
(IBFD).
Millar, R. (2009). Intentional and Unintentional
Double Non-Taxation. International Network for
Tax Research Conference 2009 - Value Added
Tax and Direct Taxation: Similarities and
Publications for Rebecca Millar
Differences, Vienna, Austria: Presentation.
Millar, R. (2009). Intentional and Unintentional
Double Non-Taxation. In Lang, Michael;
Kristoffersson, Eleonor; Melz, Peter; Ecker,
Thomas (Eds.), Value Added Tax and Direct
Taxation: Similarities and Differences, (pp.
409-442). Amsterdam: International Bureau of
Fiscal Documentation (IBFD).
Wildeboer, H., Bill, S., Cisterna, D., Grousset,
A., Millar, R., Rumo, G. (2009). Seminar B:
Physical Presence and Equivalent Concepts for
VAT Purposes. Annual Congress of the
International Fiscal Association (IFA) 2009,
Vancouver, BC, Canada: Presentation.
Millar, R. (2009). Taxing the Bull by the Horns:
Reforming Australia's Cross-Border GST Rules.
Australian Tax Forum: a journal of taxation
policy, law and reform, 24(3), 281-340.
2008
Millar, R. (2008). Brady King: Reliance Carpet
Bites Back. CCH Tax Week, Volume 29.
Millar, R. (2008). Jurisdictional Reach of VAT.
In Richard Krever (Eds.), VAT in Africa, (pp.
175-214). South Africa: Pretoria University Law
Press.
Millar, R. (2008). The Impact of GST and VAT
on Cross-Border Transactions. Commercial
Practice in a Global Economy 2008:
Commercial Law Association of Australia / Ross
Parsons Centre of Corporate, Commercial and
Taxation Law, Sydney, NSW: Presentation.
2007
Millar, R. (2007). Cross Border Services - A
Survey of the Issues. In Richard Krever, David
White (Eds.), GST In Retrospect and Prospect,
(pp. 317-347). New Zealand: Brookers Ltd.
Millar, R. (2007). Cross-Border Services: A
Survey of the Issues. New Zealand Journal of
Taxation Law and Policy, 13(2), 302-328.
Millar, R. (2007). Jurisdictional Coverage of the
VAT. VAT in Africa Conference 2007, Pretoria,
South Africa: Presentation.
2006
Millar, R. (2006). Cross-Border Services: A
Survey of the Issues. Twenty Years of GST: The
Best Path Forward, Wellington, NZ:
Presentation.
Millar, R. (2006). Cross-border services:
Everyday issues? Taxation Institute of Australia
National GST Intensive 2006: Taking the reins
on GST, Melbourne, Vic: Presentation.
Millar, R. (2006). Seminar A: Indirect Tax
Aspects of Cross-Border Services. Annual
Congress of the International Fiscal Association
(IFA) 2006, Amsterdam, The Netherlands:
Presentation.
2005
Millar, R. (2005). GST Issues for International
Services Transactions. 17th Annual Australasian
Tax Teachers' Association ( ATTA ) Conference
2005, Wellington, New Zealand: Presentation.
2004
Millar, R. (2004). GST Issues For International
Services Transactions. Australian GST Journal,
4(11), 285-308.
Millar, R. (2004). GST: Residential premises:
Delineating the boundaries of input taxed
treatment - the decision in Marana Holdings.
Weekly Tax Bulletin, 50, 2130.
Millar, R. (2004). International Global Services.
Taxation Institute of Australia National GST
Intensive 2004, Coogee, NSW: Presentation.
Millar, R. (2004). Is a motel residential
premises? An alternative view of Marana
Holdings. GST News Alert, Volum 226, page 1.
Millar, R. (2004). Marana Holdings. Australian
GST Journal, 4(11), 311-315.
Millar, R. (2004). Time Is Of The Essence:
Supplies, Grouping Schemes and Cancelled
Transactions. Journal of Australian Taxation,
7(2), 132-195.
Millar, R. (2004). Timing, Groups, & the
Applicability of UK VAT Avoidance Cases in
Australia. ATAX 16th Annual GST Conference
2004, Noosa, Qld: Presentation.
2003
Millar, R. (2003). Case notesAustralia-Constitutional validity of Australian
GST upheld. International VAT Monitor, 14(3),
257-259.
Millar, R. (2003). Final GST Ruling on
Vouchers. GST News, Volume 6, pages 1-4.
Millar, R. (2003). Illusory supplies and
unacknowledged discounts: VAT and valuation
in consumer transactions. British Tax Review, 2,
153-184.
Millar, R. (2003). Impact of GST 2003/5.
Australian GST Journal, 3, 90-91.
Millar, R. (2003). The Australian GST treatment
of telephone cards. International VAT Monitor,
14(5), 365-372.
Millar, R. (2003). The vouchers problem: An
insoluble conflict or an illustration of the nature
of consideration in the 'complex parallel
universe' of GST? Australian Tax Forum: a
journal of taxation policy, law and reform, 18,
107-170.
Publications for Rebecca Millar
Millar, R. (2003). The Vouchers Problem: Part I.
Australian GST Journal, 3, 61-71.
Millar, R. (2003). The Vouchers Problem: Part
II. Australian GST Journal, 3, 91-107.
Millar, R. (2003). Time, Value, And The
Attribution Of GST: The Effect Of Time On
Value When Vouchers Are Redeemed. 15th
Annual Australasian Tax Teachers Association
Conference 2003, Wollongong, NSW:
Presentation.
2002
Millar, R. (2002). Commentary on the Research
and Development Tax Concession Sections
73B-73Z of the Income Tax Assessment Act
1936. Australian Federal Tax Reporter, ,
112-191.
Millar, R. (2002). Fuzzy Logic and Foreign
Concepts Part II: Recent UK VAT Cases on
Non-Monetary Consideration. ATAX 14th
Annual GST Conference 2002, Noosa, Qld:
Presentation.
2001
Millar, R. (2001). Adjustments for cancelled
travel: an alternative view. Australian Tax Week,
45.
Millar, R. (2001). Adjustments for cancelled
travel: an alternative view. The GST Newsletter.
Millar, R. (2001). GST and International
Transactions. Taxation Institute of Australia Blue
Series Seminars 2001, Sydney, NSW:
Presentation.
Millar, R. (2001). GST-free Exports of Services.
ATAX 13th Annual GST Conference 2001,
Noosa, Qld: Presentation.
2000
Millar, R. (2000). Another nail in the coffin of
the R&D concession. Australian Tax Week, 1.
Millar, R. (2000). Draft GST ruling on vouchers
- taxing the same transaction twice. Australian
Tax Week, 48.
Millar, R. (2000). Draft GST ruling on vouchers
- taxing the same transaction twice. The GST
Newsletter.
1999
Millar, R. (1999). Developments in the R&D Tax
Concession. IBC Congress 1999, Sydney, NSW:
Presentation.
Millar, R. (1999). R&D: the meaning of
"purpose". Australian Tax Week, 496.
1998
Millar, R. (1998). Developments in the R&D Tax
Concession. Victorian CPA Congress 1998,
Melbourne, Vic: Presentation.
Millar, R. (1998). Developments in the R&D Tax
Concession. IBC Conference 1998, Sydney,
NSW: Presentation.
1996
Millar, R. (1996). Developments in the R&D Tax
Concession. AIC Conference 1996, Sydney,
NSW: Presentation.
Millar, R. (1996). R&D Tax Concessions: Year
End Update. The CCH Journal of Australian
Taxation, 8(2).
1995
Millar, R. (1995). Further Developments in
R&D: the Charles IFE Decision. Australian Tax
Week, 39.
Millar, R. (1995). Overseas R and D: eliminating
the uncertainty. Taxation in Australia, 30(6),
305-309.
Millar, R. (1995). R&D Tax Incentive. The CCH
Journal of Australian Taxation, 7(5).