Rebecca Millar

The University of Sydney - Faculty of Law

Professor

New Law Building, F10

The University of Sydney

Sydney, NSW 2006

Australia

SCHOLARLY PAPERS

22

DOWNLOADS
Rank 11,743

SSRN RANKINGS

Top 11,743

in Total Papers Downloads

8,303

TOTAL CITATIONS

3

Scholarly Papers (22)

1.
Downloads 1,702 (13,970)

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 - Faculty of Law and International Monetary Fund (IMF)
Downloads 1,702 (21,157)

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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 - Faculty of Law and Ernst & Young, Australia
Downloads 858 (58,035)

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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 - Faculty of Law
Downloads 686 (77,935)

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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 - Faculty of Law
Downloads 592 (94,064)
Citation 1

Abstract:

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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.

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 - Faculty of Law
Downloads 584 (95,690)

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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.

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 - Faculty of Law
Downloads 545 (104,377)

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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

7.

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 - Faculty of Law
Downloads 530 (108,357)
Citation 1

Abstract:

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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

8.

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 - Faculty of Law
Downloads 366 (166,626)

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

9.

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 - Faculty of Law
Downloads 335 (183,496)

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

10.

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 - Faculty of Law
Downloads 305 (202,829)

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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

11.

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 - Faculty of Law
Downloads 269 (230,924)

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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

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 - Faculty of Law
Downloads 257 (241,810)

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

13.

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 - Faculty of Law
Downloads 251 (247,581)

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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

14.

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 - Faculty of Law
Downloads 206 (299,306)

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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

15.

Beyond the EU VAT: Global Perspectives on VAT/GST in the Traditional and Global Economies

Michael Lang et al. (eds.), CJEU – Recent Developments in Value Added Tax 2018, Austria: Linde Verlag, 2019
Number of pages: 67 Posted: 27 Apr 2020
Rebecca Millar, Jennifer Roeleveld, Mei Mei Yap and Yan Xu
The University of Sydney - Faculty of Law, University of Cape Town (UCT), affiliation not provided to SSRN and University of New South Wales
Downloads 196 (313,442)

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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 - Faculty of Law and Independent
Downloads 182 (335,437)

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

17.

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 - Faculty of Law
Downloads 148 (400,347)

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

18.

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 - Faculty of Law
Downloads 143 (411,513)

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

19.

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 - Faculty of Law
Downloads 89 (580,580)
Citation 1

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GST, VAT, Australia, Cancelled transactions, Graham Hill

20.

Beyond the EU VAT: Global Perspectives on VAT/GST in the Traditional and Global Economies

CJEU – Recent Developments in Value Added Tax 2018
Number of pages: 51 Posted: 27 Apr 2022 Last Revised: 29 Apr 2022
Rebecca Millar, Jennifer Roeleveld, Yan Xu and Mei Mei Yap
The University of Sydney - Faculty of Law, University of Cape Town (UCT), University of New South Wales and affiliation not provided to SSRN
Downloads 59 (722,881)

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21.

VAT on B2C Supplies by Non-Resident Sellers

Bulletin for International Taxation. - Amsterdam. - Vol. 68 (2014), no. 10 ; p. 548-556; DOI: https://doi.org/10.59403/252e2f7
Posted: 29 Mar 2024
The University of Sydney - Faculty of Law, affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN and affiliation not provided to SSRN

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VAT, GST, non-resident, place of supply (VAT), electronic services

22.

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 - Faculty of Law

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