With the ever increasing pace of change within affected industry sectors and the focus on sustainability, the current GST legislative framework is under question in relation to the uncertainty of application to new ESG arrangements. This session looks at exploring some of the challenges arising with respect to the application of current GST framework to topical ESG issues such as
- GST joint venture rules and its application secondary oil and gas activities
- Electricity rebates and 153-B arrangements; and
- Other issues relating to ESG related taxes.