Rebecca Millar

The University of Sydney Law School

Professor

New Law Building, F10

The University of Sydney

Sydney, NSW 2006

Australia

SCHOLARLY PAPERS

19

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CITATIONS
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Top 44,897

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3

Scholarly Papers (19)

1.

Taxing Global Digital Commerce

Wolters Kluwer Law & Business (2013)
Number of pages: 28 Posted: 09 Oct 2013 Last Revised: 02 Oct 2015
Queen's University - Faculty of Law, University of Georgia School of Law, The University of Sydney Law School and International Monetary Fund (IMF)
Downloads 1,132 (16,369)

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2.

The Future of Indirect Taxation: Recent Trends in VAT and GST Systems Around the World – Australia

THE FUTURE OF INDIRECT TAXATION: RECENT TRENDS IN VAT AND GST SYSTEMS AROUND THE WORLD, T. Ecker, M. Lang, and I. Lejeune, eds., Kluwer Law International: The Netherlands , pp. 21-96, 2012, Sydney Law School Research Paper 12/40
Number of pages: 80 Posted: 12 Jun 2012 Last Revised: 01 Jul 2013
Rebecca Millar and Denis McCarthy
The University of Sydney Law School and Ernst & Young, Australia
Downloads 589 (41,197)

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VAT, GST, value added tax, goods and services tax, Australian GST, comparative tax, comparative VAT

3.

Sources of Conflict in Cross-Border Services Rules for VAT

Sydney Law School Research Paper No. 08/14
Number of pages: 32 Posted: 10 Dec 2007
Rebecca Millar
The University of Sydney Law School
Downloads 572 (42,825)
Citation 1

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VAT, GST, tax, consumption tax, value added tax, goods and services tax, cross-border conflicts, destination principle, jurisdiction, place of supply, place of taxation, exported services

4.

Jurisdictional Reach of VAT

VAT IN AFRICA, R. Krever, ed., pp. 175-214, Pretoria University Law Press, South Africa, 2008, Sydney Law School Research Paper No. 08/64
Number of pages: 46 Posted: 18 Jul 2008 Last Revised: 29 Jul 2008
Rebecca Millar
The University of Sydney Law School
Downloads 404 (66,079)

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VAT, GST, tax, consumption tax, value added tax, goods and services tax, cross-border conflicts, destination principle, jurisdiction, place of supply, place of taxation

5.

Intentional and Unintentional Double Non-Taxation Issues in VAT

Sydney Law School Research Paper No. 09/45
Number of pages: 27 Posted: 12 Jun 2009 Last Revised: 07 Oct 2009
Rebecca Millar
The University of Sydney Law School
Downloads 368 (73,735)
Citation 1

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VAT, GST, tax, consumption tax, value added tax, goods and services tax, cross-border transactions, destination principle, origin principle, source, residence, jurisdiction, place of supply, place of taxation, double taxation, non-taxation

6.

Echoes of Source and Residence in VAT Jurisdictional Rules

Sydney Law School Research Paper No. 09/44
Number of pages: 35 Posted: 10 Jun 2009 Last Revised: 05 Jan 2010
Rebecca Millar
The University of Sydney Law School
Downloads 359 (75,921)
Citation 1

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VAT, GST, tax, consumption tax, value added tax, goods and services tax, cross-border transactions, destination principle, origin principle, source, residence, jurisdiction, place of supply, place of taxation, double taxation, non-taxation

7.

VAT/GST in a Global Digital Economy: Looking Ahead - Potential Solutions and the Framework to Make Them Work

Sydney Law School Research Paper No. 16/30
Number of pages: 24 Posted: 27 Apr 2016 Last Revised: 29 Apr 2016
Rebecca Millar
The University of Sydney Law School
Downloads 304 (91,646)

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VAT, GST, consumption tax, BEPS, international tax, International VAT/GST Guidelines, digital economy, tax, value-added tax, goods and services tax, tax on inbound services

8.

Illusory Supplies and Unacknowledged Discounts: Vat and Valuation in Consumer Transactions

British Tax Review, No. 2, pp.153-184, 2003
Number of pages: 32 Posted: 05 Jun 2005
Rebecca Millar
The University of Sydney Law School
Downloads 263 (107,048)

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VAT, GST, non-monetary consideration, consumption tax, trade-in, direct selling, ECJ, Lex Services

9.

The Vouchers Problem: An Insoluble Conflict or an Illustration of the Nature of Consideration in the 'Complex Parallel Universe' of Gst?

Australian Tax Forum, Vol. 18, No. 107, 2003
Number of pages: 64 Posted: 23 May 2005
Rebecca Millar
The University of Sydney Law School
Downloads 246 (114,753)

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Taxation, VAT, Value Added Tax, GST, Goods and Services Tax, Consideration, Vouchers

10.

Taxing the Bull by the Horns: Reforming Australia’s Cross-Border GST Rules

Australian Tax Forum, Vol. 24, No. 3, 2009, Sydney Law School Research Paper No. 09/80
Number of pages: 50 Posted: 10 Sep 2009 Last Revised: 07 Oct 2009
Rebecca Millar
The University of Sydney Law School
Downloads 199 (141,042)

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VAT, GST, value added tax, goods and services tax, consumption tax, place of supply, place of taxation, zero-rating, GST-free, cross-border transactions, OECD, Australia

11.

VAT and Immovable Property: Full Taxation Models and the Treatment of Capital Gains on Owner-Occupied Residences

VAT EXEMPTIONS: CONSEQUENCES AND ALTERNATIVES, Rita de la Feria, ed., Kluwer Law: The Hague, 2013, Sydney Law School Research Paper No. 13/50
Number of pages: 55 Posted: 11 Jul 2013 Last Revised: 25 Oct 2016
Rebecca Millar
The University of Sydney Law School
Downloads 177 (157,041)

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VAT, GST, value added tax, goods and services tax, VAT treatment of land, VAT on immoveable property, VAT on real property, VAT treatment of residences, VAT on owner-occupiers, New Zealand GST, Australian GST, VAT and grants, VAT and subsidies, comparative tax law, comparative law

12.

The Destination Principle: Past Developments and Future Challenges

GST IN AUSTRALIA: LOOKING FORWARD FROM THE FIRST DECADE, C. Peacock, ed., Thomson Reuters, pp. 313-341, 2011, Presented at GST in Australia: Looking Forward from the First Decade, RMIT, Melbourne, 17-18 November 2010, Sydney Law School Research Paper No. 12/33
Number of pages: 29 Posted: 28 Apr 2012
Rebecca Millar
The University of Sydney Law School
Downloads 169 (163,584)

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VAT, GST, Cross-border VAT/GST, Australian GST, International VAT/GST

13.

Smoke and Mirrors: Applying the Full Taxation Model to Government Under the Australian and New Zealand GST Laws

VAT EXEMPTIONS: CONSEQUENCES AND ALTERNATIVES, Rita de la Feria, ed., Kluwer Law: The Hague, 2013, Sydney Law School Research Paper No. 13/49
Number of pages: 41 Posted: 10 Jul 2013 Last Revised: 25 Oct 2016
Rebecca Millar
The University of Sydney Law School
Downloads 118 (220,294)

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VAT, GST, value added tax, goods and services tax, VAT treatment of government, taxing public sector finance flows, full taxation in VAT, New Zealand GST, Australian GST, VAT and grants, VAT and subsidies, comparative tax law, comparative law

14.

Grappling with Basic VAT Concepts in the Australian GST: The Meaning of 'Supply for Consideration'

World Journal of VAT/GST Law, Vol., 3, No. 1, pp. 1-31, 2014, Sydney Law School Research Paper No. 15/26
Number of pages: 38 Posted: 07 Apr 2015
Rebecca Millar
The University of Sydney Law School
Downloads 114 (224,555)

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VAT, GST, Value Added Tax, Goods and Services Tax, Consumption Tax, Supply, Consideration, Loyalty Programs, Cancelled Transactions, Cash-backs, Motor-vehicle industry incentive payments

15.

Time is of the Essence: Supplies, Grouping Schemes and Cancelled Transactions

Journal of Australian Taxation, Vol. 7, No. 2, p. 132, 2004, Sydney Law School Research Paper No. 07/83
Number of pages: 65 Posted: 29 Apr 2005 Last Revised: 16 Dec 2007
Rebecca Millar
The University of Sydney Law School
Downloads 106 (236,512)

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Tax, GST, VAT, value added tax, consumption tax, goods and services tax, time of supply

16.

Designing a Simple and Fraud-Proof Tax System: Australia

IMPROVING VAT/GST: DESIGNING A SIMPLE AND FRAUD-PROOF TAX SYSTEM, M. Lang, I. Lejeune, eds, IBFD, The Netherlands, 2014, Sydney Law School Research Paper No. 16/34
Number of pages: 70 Posted: 10 May 2016
Rebecca Millar and Lorenna Moon
The University of Sydney Law School and Independent
Downloads 87 (269,366)

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VAT, GST, consumption tax, comparative tax law, value-added tax, goods and services tax

17.

Limitations on the Right to Credit Input Tax: Rio Tinto Services Limited v Commissioner of Taxation

World Journal of VAT/GST Law, Vol. 5, No. 1, pp. 42-47, 2016, Sydney Law School Research Paper No. 16/33
Number of pages: 8 Posted: 01 May 2016 Last Revised: 15 Jun 2016
Rebecca Millar
The University of Sydney Law School
Downloads 81 (281,430)

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VAT, GST, consumption tax, input tax, right to deduct, creditable purpose, exempt supplies, input taxed supplies

18.

Thoughts on the contribution of the late Justice J.G. Hill to Australia's GST

Australian Tax Forum, Vol. 28, No. 1, pp. 137-153, 2013, Sydney Law School Research Paper No. 13/89
Number of pages: 19 Posted: 02 Dec 2013
Rebecca Millar
The University of Sydney Law School
Downloads 40 (394,932)

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GST, VAT, Australia, Cancelled transactions, Graham Hill

19.

Gst Issues for International Services Transactions

Australian GST Journal, Vol. 4, p. 285, 2004
Posted: 08 Mar 2005 Last Revised: 08 May 2016
Rebecca Millar
The University of Sydney Law School

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Goods and services tax, value added tax, consumption tax, destination principle