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

Conference papers and seminar presentations

  • Millar, R, ‘The Australasian perspective’, presentation given at The Treatment of Public Bodies in VAT/GST, conference held at Lund University, School of Economics and Management, 29 April 2013
  • Millar, R, panel on ‘Protecting VAT Revenues’ at Protecting the Tax Base, International Tax Conference held at the Confederation of Swedish Enterprise, Stockholm, Sweden 13-14 June 2013
  • Millar, R, ‘Seminar E: VAT and non-resident sellers’, at Annual Congress of the International Fiscal Association, Boston, USA, 30 September-5 October 2012
  • Millar, R, 'Cross-border VAT and intra-entity "transfers" by multiple location entities', at EU Tax Policy Conference, Institute for Public Finance and Tax Law (IDEFF), Law Faculty of the University of Lisbon, Portugal, 6-8 June 2012
  • Millar, R, 'What’s VAT got to do with it?' at National GST Symposium 2012: Putting the purpose in ‘creditable purpose’, Melbourne Law School, 1 May 2012
  • Millar, R and Moon, L, 'Australia', at Improving VAT and GST – Designing a simple and fraud-proof tax system, Vienna University of Economics and Business, Vienna, Austria, 29 February-2 March 2012
  • Millar, R, 'The destination principles: future directions a challenges', at GST in Australia: Looking forward from the First Decade, RMIT, Melbourne, 17-18 November 2010
  • Millar, R and McCarthy, D, 'Australia', at Global VAT/GST conference: The future of indirect taxation: recent trends in VAT and GST systems around the world a global comparison, organized by PricewaterhouseCoopers and the Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Rust, Austria, 9-11 September 2010
  • Millar R, 'VAT treatment of immoveable property' at VAT Exemptions: consequences and Design Alternative, joint conference of the Centre for Business Taxation, Oxford University and Fiscal Institute Tilburg, Tilburg University, Worcester College, Oxford, 15-16 April 2010
  • Parolini, A, Bechara, C, Van Hilten, M, Kruger, D, Millar R and Sinfield, G, ‘Seminar D: VAT/GST and group companies’, at Annual Congress of the International Fiscal Association, Rome, 2010
  • Millar, R, ‘Australia’s Cross-Border Rules: Taxing the Bull by the Horns’, at the 21st Annual GST and Indirect Tax Weekend Workshop, ATAX, University of New South Wales, Noosa, 16-18 April 2009
  • Millar, R, ‘Intentional and Unintentional Double Non-Taxation’, at Value Added Tax and Direct Taxation – Similarities and Differences, International Network for Tax Research Conference at Vienna University of Economics and Business, organised by the Institute for Austrian and International Tax Law, Vienna University of Economics and Busines and the Institute for VAT Research at Stockholm University, 26-28 March 2009
  • Wildeboer, H, Bill, S, Cisterna, D, Grousset, A, Millar, R and Rumo, G, ‘Seminar B: Physical Presence and Equivalent Concepts for VAT Purposes’, Annual Congress of the International Fiscal Association, Vancouver, 2009
  • Millar, R, ‘The Impact of GST and VAT on Cross-Border Transactions’, presented at Commercial Practice in a Global Economy, a conference organised jointly by the Commercial Law Association of Australia and the Ross Parsons Centre of Corporate, Commercial and Taxation Law, University of Sydney, 1 August 2008
  • Millar, R, ‘Jurisdictional Reach of VAT’, presented to the VAT in Africa Conference, University of Pretoria, 15 June 2007
  • Millar R, “Cross-border services: Everyday issues?” presented at the Taxation Institute of Australia National GST Intensive entitled Taking the reins on GST, Melbourne, November 2006
  • Millar, R, ' Cross-Border Services: A Survey of the Issues', presented at the Twenty Years of GST: The Best Path Forward Conference, Wellington, New Zealand, 16-18 November 2006
  • Van der Paardt, R, Bouchard, J, Diemer, R, Haddad, R, Millar, R, 'Seminar A: Indirect Tax Aspects of Cross-Border Services' Annual Congress of the International Fiscal Association, Amsterdam, 2006
  • Millar, R, 'GST Issues for International Services Transactions', presented at the Australasian Tax Teachers Association Annual Conference, Victoria University of Wellington, New Zealand, January 2005
  • Millar, R, 'International Global Services', presented at the Taxation Institute of Australia National GST Intensive, Coogee, 22-23 October 2004
  • Millar, R, 'Timing, Groups, & the Applicability of UK VAT Avoidance Cases in Australia', presented at the ATAX 16th Annual GST Conference, Noosa, April 2004
  • Millar, R, 'Time, Value, and the Attribution of GST: The effect of time on value when vouchers are redeemed', presented at the Australasian Tax Teachers Association Annual Conference, University of Wollongong, January 2003
  • Millar, R, 'Fuzzy Logic and Foreign Concepts Part II', a presentation on recent UK VAT cases on non-monetary consideration, ATAX 14th Annual GST Conference, Noosa, April 2002
  • Millar, R, 'GST-free Exports of Services', presented at the ATAX 13th Annual GST Conference, Noosa, April 2001
  • Millar, R, 'GST and International Transactions', Taxation Institute of Australia Blue Series Seminars, Menzies Hotel, Sydney, 4 September 2001
  • Rebecca Millar has also presented at a number of Conferences on developments in the R&D Tax Concession, including the IBC Congress (March 1999), Victorian CPA Congress (1998), IBC Conference (March 1998), and AIC Conference (April 1996)

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. (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 & I Lejeune (eds) (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). GST on Package Tours to Australia. International VAT Monitor, 25(1), 16-23.
  • 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).

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. (2014). GST on Package Tours to Australia. International VAT Monitor, 25(1), 16-23.

2013

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

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.

2009

  • 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. (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.

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.

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). 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.

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.

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.

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.

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). R&D: the meaning of "purpose". Australian Tax Week, 496.

1996

  • 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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