Professor Rebecca Millar

BSc (Auck) LLB (UNSW) LLM (Sydney)
Professor of Law

F10 - Law School (Camperdown)
The University of Sydney

Telephone +61 2 9351 0319
Fax +61 2 9351 0200

Website Papers on the Social Science Research Network (SSRN)
Ross Parsons Centre of Commercial, Corporate and Taxation Law

Biographical details

Rebecca Millar is a Professor in the Faculty of Law, where she specialises in goods and services tax (GST) and comparative value added tax (VAT). She is a pro bono academic advisor to the secretariat of the OECD's Working Party No 9 (WP9), in which capacity she is assisting the OECD with the development of the International VAT/GST Guidelines. She is also a member of the editorial board of the World Journal of VAT/GST Law.

Rebecca was a member of the panels of experts for the Board of Taxation’s Review of the Legal Framework for the Administration of the GST (2009) and its Review of the Application of GST to Cross-Border Transactions (2010), and between 2003 and 2008 she was a member of the Australian Taxation Office GST Rulings Panel.

Before joining the University of Sydney, Rebecca worked as a tax practitioner for 10 years, initially with Michael Johnson & Associates, a firm specialising in Government support programs for research and innovation and then as a GST advisor with the accounting firm Ernst & Young. She maintains an ongoing interest in issues relating to tax concessions for R&D.

In 2005, Rebecca took leave from the University to take up a 6-month position as Consulting Counsel in the Legal Department of the International Monetary Fund (IMF), to provide IMF member countries with technical assistance and training on indirect tax laws. She has since continued to be engaged, both by the IMF and the World Bank, in such work and has assisted a number of countries with the drafting and implementation of new value added tax and excise tax regimes.

Research interests

  • GST and VAT
  • Comparative indirect tax law
  • International tax rules for value added taxes
  • Tax and development
  • Tax incentives for R&D

Teaching and supervision

  • Goods and Services Tax Principles A
  • GST – International Issues
  • Comparative Value Added Tax
  • Foundations of Law
  • Goods and Services Tax B (previously Advanced Goods and Services Tax)
  • Introduction to Australian Business Tax

Associations

  • Member of the International Fiscal Association

Awards and honours

  • Member of the Editorial Board of the World Journal of VAT/GST Law

Selected grants

2006

  • GST and the Global Economy: Identifying the underlying causes of consumption tax conflicts affecting cross-border trade; Millar R; Australian Research Council (ARC)/Discovery Projects (DP).

2004

  • GST and retirement villages; Millar R; DVC Research/Research and Development Scheme: Newly Appointed Staff (NAS).

Selected publications

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Books

  • Cockfield, A., Hellerstein, W., Millar, R., Waerzeggers, C. (2013). Taxing Global Digital Commerce. The Netherlands: Kluwer Law International.

Book Chapters

  • 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).
  • 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. (2013). Smoke and Mirrors: Applying the Full Taxation Model to Government under 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). 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.
  • 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. (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.
  • 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. 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).
  • 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. (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.

Journals

  • 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. [More Information]
  • Millar, R. (2014). GST on Package Tours to Australia. International VAT Monitor, 25(1), 16-23.
  • Millar, R., Battiau, P., Cisterna, D., Courjon, O., Ecker, T., Meloni, E., Rendahl, P. (2014). International: VAT on B2C Supplies by Non-Resident Sellers (Forthcoming). Bulletin for International Taxation (formerly 'Bulletin for International Fiscal Documentation'), 68(10).
  • 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. (2012). Is VAT Relevant for U.S. Business? Tax Notes International, June 18, 2012, 1140-1142.
  • Millar, R. (2012). What's VAT got to do with it? Australian GST Journal, 12(3), 99-124.
  • Parolini, A., Bechara, C., van Hilten, M., Kruger, D., Millar, R., Sinfield, G. (2011). VAT and Group Companies. Bulletin for International Taxation (formerly 'Bulletin for International Fiscal Documentation'), 65(6), 349-362.
  • 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.
  • 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. (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). 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. (2003). Case notes- Australia-Constitutional validity of Australian GST upheld. International VAT Monitor, 14(3), 257-259.
  • 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.
  • 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. (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. (1996). R&D Tax Concessions: Year End Update. The CCH Journal of Australian Taxation, 8(2).
  • 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).

Conferences

  • 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.
  • Millar, R., Waerzeggers, C. (2014). VAT and Tourism. Current Tax Issues for Developing Countries 2014: International Monetary Fund, Washington DC, USA: Presentation.
  • Millar, R. (2013). Protecting VAT Revenues. International Tax Conference 2013: Protecting the Tax Base - Confederation of Swedish Enterprise, Stockholm, Sweden: Presentation.
  • Millar, R. (2013). Tax Base/Tax Rates. Court of Justice of the European Union: Recent VAT Case Law 2013, Vienna, Austria: Presentation.
  • 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., 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). 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? National GST Symposium 2012: Putting the purpose in 'creditable purpose', Melbourne, Vic: Presentation.
  • 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.
  • 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). Intentional and Unintentional Double Non-Taxation. International Network for Tax Research Conference 2009 - Value Added Tax and Direct Taxation: Similarities and Differences, Vienna, Austria: Presentation.
  • 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. (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.
  • Millar, R. (2007). Jurisdictional Coverage of the VAT. VAT in Africa Conference 2007, Pretoria, South Africa: Presentation.
  • 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.
  • Millar, R. (2005). GST Issues for International Services Transactions. 17th Annual Australasian Tax Teachers' Association ( ATTA ) Conference 2005, Wellington, New Zealand: Presentation.
  • Millar, R. (2004). International Global Services. Taxation Institute of Australia National GST Intensive 2004, Coogee, NSW: Presentation.
  • Millar, R. (2004). Timing, Groups, & the Applicability of UK VAT Avoidance Cases in Australia. ATAX 16th Annual GST Conference 2004, Noosa, Qld: Presentation.
  • 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.
  • 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.
  • 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.
  • Millar, R. (1999). Developments in the R&D Tax Concession. IBC Congress 1999, Sydney, NSW: Presentation.
  • 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.
  • Millar, R. (1996). Developments in the R&D Tax Concession. AIC Conference 1996, Sydney, NSW: Presentation.

Magazine / Newspaper Articles

  • Millar, R. (2008). Brady King: Reliance Carpet Bites Back. CCH Tax Week, Volume 29.
  • Millar, R. (2004). Is a motel residential premises? An alternative view of Marana Holdings. GST News Alert, Volum 226, page 1.
  • Millar, R. (2003). Final GST Ruling on Vouchers. GST News, Volume 6, pages 1-4.
  • 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. (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.
  • Millar, R. (1999). R&D: the meaning of "purpose". Australian Tax Week, 496.
  • Millar, R. (1995). Further Developments in R&D: the Charles IFE Decision. Australian Tax Week, 39.

2014

  • 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).
  • 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.
  • 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. [More Information]
  • Millar, R. (2014). GST on Package Tours to Australia. International VAT Monitor, 25(1), 16-23.
  • Millar, R., Battiau, P., Cisterna, D., Courjon, O., Ecker, T., Meloni, E., Rendahl, P. (2014). International: VAT on B2C Supplies by Non-Resident Sellers (Forthcoming). Bulletin for International Taxation (formerly 'Bulletin for International Fiscal Documentation'), 68(10).
  • 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.

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 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 (formerly 'Bulletin for International Fiscal Documentation'), 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 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 notes- Australia-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.
  • 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).

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