People_

Professor Rebecca Millar

BSc (Auck) LLB (UNSW) LLM (Sydney)

Professor of Law

Phone

+61 2 9351 0319

Fax

+61 2 9351 0200

Email

rebecca.millar@sydney.edu.au

Address

F10 - Law School (Camperdown)

The University of Sydney

Websites

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 University of Sydney Law School, where she specialises in goods and services tax (GST) and comparative value added tax (VAT). Throughout her academic career, she has been actively engaged with national and international developments in consumption tax design and policy, particularly through her engagement with the OECD and the IMF. In 2019, she was profiled by the Women in IFA Network of the International Fiscal Association in its publication Recognising 100 Years Of Women In Tax, where she was recognised “for her contribution to comparative tax law research on ‘place of taxation’ rules” and “for assisting countries with the design, drafting, and implementation of indirect tax laws”.

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 publications

Taxing Global Digital Commerce

(Kluwer Law International, 2013)

Publications

By Type

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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. (2024). GST and the sharing economy in Australia and New Zealand. In Kofler, Lang, Pistone, Rust, Schuch, Spies, Staringer, Szudoczky, Kuniga (Eds.), CJEU - Recent Developments in Value Added Tax 2022, (pp. 119-150). Vienna: Linde Verlag.
Millar, R. (2023). A 'Model Framework' for Applying Consumption Taxes to International Services and Intangibles: Are We There Yet? In Yan Xu (Eds.), VAT in the Digital Era: Unilateral and Multilateral Options for Reform, (pp. 160-184). Oxford: Oxford University Press.
Millar, R. (2023). Cracking nuts with a steamroller: the place of use or enjoyment in value added taxes. In M.Papis-Almansa (Eds.), EU value added taxation and beyond: essays in honour of Ben Terra, (pp. 95-132). Amsterdam, The Netherlands: International Bureau of Fiscal Documentation (IBFD).
Millar, R. (2020). VAT grouping and cost-sharing: An Australian Perspective. In K. K. E. Elgaard et al (Eds.), VAT Grouping and Cost-Sharing: A Critical and Constructive Perspective, (pp. 173-209). Copenhagen: Ex Tuto Publishing.
Lamensch, M., Millar, R. (2019). The Role of Marketplaces in Taxing B2C Supplies. In M. Lang, P. Pistone, A. Rust, J. Schuch, C. Staringer, P Pillet (Eds.), CJEU - Recent Developments in Value Added Tax 2018, (pp. 51-78). Vienna: Linde Verlag Ges.m.b.H. [More Information]
Millar, R., Roeleveld, J., Xu, Y., Yap, M. (2018). Beyond the EU VAT: Global Perspectives on VAT/GST in the Traditional and Global Economies. In Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch et al (Eds.), CJEU - Recent Developments in Value Added Tax 2017, (pp. 141-191). Vienna: Linde Verlag Ges.m.b.H.
Millar, R. (2016). Taxable Amount and VAT Rates: Comments. In M. Lang, P. Pistone, A. Rust, J. Schuch, C. Staringer, D. Raponi (Eds.), CJEU - Recent Developments in Value Added Tax 2015, (pp. 273-281). Vienna: Linde Verlag Ges.m.b.H.
Millar, R. (2016). Taxable and Non-Taxable Supplies: Comments from the New World. In M. Lang, P. Pistone, A. Rust, J. Schuch, C. Staringer, D. Raponi (Eds.), CJEU - Recent Developments in Value Added Tax 2015, (pp. 233-245). Vienna: Linde Verlag Ges.m.b.H.
Gelb, D., Millar, R. (2015). Australia. In Robert J. Danon (Eds.), Cahiers de Droit Fiscal International: Studies on International Fiscal Law: Tax Incentives on Research and Development (R&D), (pp. 101-123). Rotterdam, The Netherlands: Sdu Uitgevers.
Millar, R. (2015). Looking Ahead: Potential Solutions and the Framework to Make Them Work. In Michael Lang, Ine Lejeune (Eds.), VAT/GST in a Global Digital Economy, (pp. 173-196). Alphen aan den Rijn: Kluwer Law International.
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.

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Journals

Millar, R. (2017). The principle of neutrality in Australian GST. Australian GST Journal, 17(1), 26-41.
Millar, R. (2017). UberX drivers supply taxi travel and so must be registered for GST: Uber B.V. v Commissioner of Taxation [2017] FCA 110. World Journal of VAT/GST Law, 6(1), 47-54. [More Information]
Millar, R. (2016). Limitations on the right to credit input tax: Rio Tinto Services Limited v Commissioner of Taxation [2015] FCAFC 117. World Journal of VAT/GST Law, 5(1), 42-47. [More Information]
Millar, R., Poddar, S., Battiau, P., Parolini, A., Heber, C. (2016). VAT Implications of Outsourcing. Bulletin for International Taxation, 70(7), 387-398.
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). VAT on B2C Supplies by Non-Resident Sellers. Bulletin for International Taxation, 68(10), 548-556.
Millar, R. (2013). Thoughts on the Contribution of the Late Justice J.G. Hill to Australia's GST. Australian Tax Forum, 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, 65(6), 349-362.
Millar, R. (2009). Taxing the Bull by the Horns: Reforming Australia's Cross-Border GST Rules. Australian Tax Forum, 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, 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).

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Conferences

Millar, R. (2024). Session 2: Substance over form in EU VAT Law. Court of Justice of the European Union: Recent VAT Case Law 2023, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna, Austria: Linde Verlag.
Millar, R. (2023). Session 1: Obligations imposed on digital platforms regarding VAT/GST and Session 4: Taxable Transactions in VAT Law - Recent Case Law of the CJEU. Court of Justice of the European Union: Recent VAT Case Law, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna: Linde Verlag.
Millar, R. (2022). Are we there yet? Assessing the International VAT/GST Guidelines against the OECD's original aims. International Workshop on VAT in the Digital Era: Exploring the Unilateral and Multilateral Options for Reform, University of New South Wales, Sydney, NSW: Presentation.
Millar, R. (2022). Influence and Impact of the OECD Guidelines on VAT Design and Implementation. International Workshop on VAT in the Digital Era: Exploring the Unilateral and Multilateral Options for Reform, University of New South Wales, Sydney, NSW: Panellist.
Millar, R. (2021). Panel 2: Place of supply rules and cross-border issues - Cracking nuts with a steamroller: the place of use or enjoyment in value added taxes. Ben Terra's European Tax Law: Value Added Tax and beyond: A conference in memory of Professor Ben Terra, Lund University, Sweden: Panellist.
Millar, R. (2020). Contributions comparing the Australian and EU approaches to Abuse of Law (anti-avoidance) and fraud/evasion and Comments on the existence and application of the Ne Bis in Idem Principle in Australian taxation law. Court of Justice of the European Union: Recent VAT Case Law 2020, Vienna University of Economics and Business, Austria: Panellist.
Millar, R. (2019). Australian experience on the collection of GST on online sales of goods. Court of Justice of the European Union: Recent VAT Case Law 2019, Vienna University of Economics and Business, Austria: Presentation.
Millar, R. (2019). Cost-Sharing - problems in implementation and application: Australian Perspective. VAT Grouping and Cost-Sharing - a Critical and Constructive Perspective, University of Copenhagen, Denmark: Presentation.
Millar, R. (2019). Modernizing VAT for Cross-Border e-Commerce. Zakat and Tax Conference, General Authority of Zakat and Tax, Riyadh, Saudi Arabia: Panellist.
Millar, R. (2019). The iterative approach to GST cross-border rules: principles-based drafting or a confusion of proxies? Where Policy Meets Reality: A Conference to Take Stock of the Australian GST on its 20th Anniversary, UNSW Business School, Sydney: Presentation.
Millar, R. (2019). VAT/GST grouping - future challenges for the EU: Australian Perspective. VAT Grouping and Cost-Sharing - a Critical and Constructive Perspective, University of Copenhagen, Denmark: Presentation.
Millar, R. (2019). VAT/GST grouping: An Australian Perspective. VAT Grouping and Cost-Sharing - a Critical and Constructive Perspective, University of Copenhagen, Denmark: Presentation.
Millar, R. (2019). VAT/GST Guidelines: assessing the impact and looking ahead, in Plenary Session 8: The International VAT/GST Guidelines - What has been achieved? What Next? Fifth Meeting of the Global Forum on VAT, Melbourne, Vic: Presentation.
Millar, R. (2018). Scope of VAT: the EU system in comparison to other jurisdictions. Court of Justice of the European Union: Recent VAT Case Law, Vienna University of Economics and Business, Austria: Presentation.
Millar, R. (2017). Addressing New VAT/GST Challenges and Increasing the Efficiency and Effectiveness of VAT Administration: Lessons Learned and Future Action. Fourth Meeting of the OECD Global Forum on VAT 2017, Paris, France: Presentation.
Millar, R. (2017). Financial Transactions Committee: Through the Looking Glass: Financial Transactions under a Destination-Based Cash Flow Tax. American Bar Association - Section of Taxation, 2017 Meeting, Washington DC, USA: Presentation.
Millar, R. (2017). International Indirect Taxation of Enterprise Services: Multilateral, Internal or Bilateral Approach. 71st Congress of the International Fiscal Association (IFA), Rio de Janeiro, Brazil: Presentation.
Millar, R. (2017). VAT/GST Design and Operation in the Digital Age: Lessons Learned. Fourth Meeting of the OECD Global Forum on VAT 2017, Paris, France: Presentation.
Millar, R. (2016). How different is the Australian GST really? The VAT / GST Seminar 2016: The Federal Court of Australia and Melbourne Law School, Melbourne, Vic: Presentation.
Millar, R. (2015). Comments on Supply of Goods and Services in VAT Law. Court of Justice of the European Union: Recent VAT Case Law 2015, Vienna, Austria: Presentation.
Millar, R. (2015). Comments on Tax Base/Tax Rates. Court of Justice of the European Union: Recent VAT Case Law 2015, Vienna, Austria: Presentation.
Millar, R. (2015). Determining the place of taxation for B2C supplies of services and intangibles: specific rules for determining the place of taxation of B2C services and intangibles. Third Meeting of the OECD Global Forum on VAT 2015, Paris, France: Presentation.
Millar, R. (2015). Key Challenges for the GST - Keynote. The Future of Australia's GST: Good Design for the Real World - Tax and Transfer Policy Institute, Crawford School of Public Policy, Australian National University, Canberra, ACT: Presentation.
Walsh, K., Eslake, S., Goldie, C., Millar, R., Law, K. (2015). Roundtable on 'Leveraging consumption taxes'. Tax Reform Summit: Towards a better tax system - Australian Financial Review, Sydney, NSW: Presentation.
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). Looking ahead: potential global solutions and the framework to make them work. The Future of VAT in a Digital Global Economy 2014, Vienna, Austria: Presentation.
Millar, R. (2014). Seminar A: VAT aspects of outsourcing. 68th Congress of the International Fiscal Association (IFA) 2014, Mumbai, India: 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.

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Magazine / Newspaper Articles

Millar, R. (2015). The "Netflix tax" - coming to a country near you. The Conversation. [More Information]
Millar, R. (2015). What can other countries teach us about GST reform? The Conversation. [More Information]
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.

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By Year

Expand all

2024

Millar, R. (2024). GST and the sharing economy in Australia and New Zealand. In Kofler, Lang, Pistone, Rust, Schuch, Spies, Staringer, Szudoczky, Kuniga (Eds.), CJEU - Recent Developments in Value Added Tax 2022, (pp. 119-150). Vienna: Linde Verlag.
Millar, R. (2024). Session 2: Substance over form in EU VAT Law. Court of Justice of the European Union: Recent VAT Case Law 2023, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna, Austria: Linde Verlag.

2023

Millar, R. (2023). A 'Model Framework' for Applying Consumption Taxes to International Services and Intangibles: Are We There Yet? In Yan Xu (Eds.), VAT in the Digital Era: Unilateral and Multilateral Options for Reform, (pp. 160-184). Oxford: Oxford University Press.
Millar, R. (2023). Cracking nuts with a steamroller: the place of use or enjoyment in value added taxes. In M.Papis-Almansa (Eds.), EU value added taxation and beyond: essays in honour of Ben Terra, (pp. 95-132). Amsterdam, The Netherlands: International Bureau of Fiscal Documentation (IBFD).
Millar, R. (2023). Session 1: Obligations imposed on digital platforms regarding VAT/GST and Session 4: Taxable Transactions in VAT Law - Recent Case Law of the CJEU. Court of Justice of the European Union: Recent VAT Case Law, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna: Linde Verlag.

2022

Millar, R. (2022). Are we there yet? Assessing the International VAT/GST Guidelines against the OECD's original aims. International Workshop on VAT in the Digital Era: Exploring the Unilateral and Multilateral Options for Reform, University of New South Wales, Sydney, NSW: Presentation.
Millar, R. (2022). Influence and Impact of the OECD Guidelines on VAT Design and Implementation. International Workshop on VAT in the Digital Era: Exploring the Unilateral and Multilateral Options for Reform, University of New South Wales, Sydney, NSW: Panellist.

2021

Millar, R. (2021). Panel 2: Place of supply rules and cross-border issues - Cracking nuts with a steamroller: the place of use or enjoyment in value added taxes. Ben Terra's European Tax Law: Value Added Tax and beyond: A conference in memory of Professor Ben Terra, Lund University, Sweden: Panellist.

2020

Millar, R. (2020). Contributions comparing the Australian and EU approaches to Abuse of Law (anti-avoidance) and fraud/evasion and Comments on the existence and application of the Ne Bis in Idem Principle in Australian taxation law. Court of Justice of the European Union: Recent VAT Case Law 2020, Vienna University of Economics and Business, Austria: Panellist.
Millar, R. (2020). VAT grouping and cost-sharing: An Australian Perspective. In K. K. E. Elgaard et al (Eds.), VAT Grouping and Cost-Sharing: A Critical and Constructive Perspective, (pp. 173-209). Copenhagen: Ex Tuto Publishing.

2019

Millar, R. (2019). Australian experience on the collection of GST on online sales of goods. Court of Justice of the European Union: Recent VAT Case Law 2019, Vienna University of Economics and Business, Austria: Presentation.
Millar, R. (2019). Cost-Sharing - problems in implementation and application: Australian Perspective. VAT Grouping and Cost-Sharing - a Critical and Constructive Perspective, University of Copenhagen, Denmark: Presentation.
Millar, R. (2019). Modernizing VAT for Cross-Border e-Commerce. Zakat and Tax Conference, General Authority of Zakat and Tax, Riyadh, Saudi Arabia: Panellist.
Millar, R. (2019). The iterative approach to GST cross-border rules: principles-based drafting or a confusion of proxies? Where Policy Meets Reality: A Conference to Take Stock of the Australian GST on its 20th Anniversary, UNSW Business School, Sydney: Presentation.
Lamensch, M., Millar, R. (2019). The Role of Marketplaces in Taxing B2C Supplies. In M. Lang, P. Pistone, A. Rust, J. Schuch, C. Staringer, P Pillet (Eds.), CJEU - Recent Developments in Value Added Tax 2018, (pp. 51-78). Vienna: Linde Verlag Ges.m.b.H. [More Information]
Millar, R. (2019). VAT/GST grouping - future challenges for the EU: Australian Perspective. VAT Grouping and Cost-Sharing - a Critical and Constructive Perspective, University of Copenhagen, Denmark: Presentation.
Millar, R. (2019). VAT/GST grouping: An Australian Perspective. VAT Grouping and Cost-Sharing - a Critical and Constructive Perspective, University of Copenhagen, Denmark: Presentation.
Millar, R. (2019). VAT/GST Guidelines: assessing the impact and looking ahead, in Plenary Session 8: The International VAT/GST Guidelines - What has been achieved? What Next? Fifth Meeting of the Global Forum on VAT, Melbourne, Vic: Presentation.

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2018

Millar, R., Roeleveld, J., Xu, Y., Yap, M. (2018). Beyond the EU VAT: Global Perspectives on VAT/GST in the Traditional and Global Economies. In Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch et al (Eds.), CJEU - Recent Developments in Value Added Tax 2017, (pp. 141-191). Vienna: Linde Verlag Ges.m.b.H.
Millar, R. (2018). Scope of VAT: the EU system in comparison to other jurisdictions. Court of Justice of the European Union: Recent VAT Case Law, Vienna University of Economics and Business, Austria: Presentation.

2017

Millar, R. (2017). Addressing New VAT/GST Challenges and Increasing the Efficiency and Effectiveness of VAT Administration: Lessons Learned and Future Action. Fourth Meeting of the OECD Global Forum on VAT 2017, Paris, France: Presentation.
Millar, R. (2017). Financial Transactions Committee: Through the Looking Glass: Financial Transactions under a Destination-Based Cash Flow Tax. American Bar Association - Section of Taxation, 2017 Meeting, Washington DC, USA: Presentation.
Millar, R. (2017). International Indirect Taxation of Enterprise Services: Multilateral, Internal or Bilateral Approach. 71st Congress of the International Fiscal Association (IFA), Rio de Janeiro, Brazil: Presentation.
Millar, R. (2017). The principle of neutrality in Australian GST. Australian GST Journal, 17(1), 26-41.
Millar, R. (2017). UberX drivers supply taxi travel and so must be registered for GST: Uber B.V. v Commissioner of Taxation [2017] FCA 110. World Journal of VAT/GST Law, 6(1), 47-54. [More Information]
Millar, R. (2017). VAT/GST Design and Operation in the Digital Age: Lessons Learned. Fourth Meeting of the OECD Global Forum on VAT 2017, Paris, France: Presentation.

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2016

Millar, R. (2016). How different is the Australian GST really? The VAT / GST Seminar 2016: The Federal Court of Australia and Melbourne Law School, Melbourne, Vic: Presentation.
Millar, R. (2016). Limitations on the right to credit input tax: Rio Tinto Services Limited v Commissioner of Taxation [2015] FCAFC 117. World Journal of VAT/GST Law, 5(1), 42-47. [More Information]
Millar, R. (2016). Taxable Amount and VAT Rates: Comments. In M. Lang, P. Pistone, A. Rust, J. Schuch, C. Staringer, D. Raponi (Eds.), CJEU - Recent Developments in Value Added Tax 2015, (pp. 273-281). Vienna: Linde Verlag Ges.m.b.H.
Millar, R. (2016). Taxable and Non-Taxable Supplies: Comments from the New World. In M. Lang, P. Pistone, A. Rust, J. Schuch, C. Staringer, D. Raponi (Eds.), CJEU - Recent Developments in Value Added Tax 2015, (pp. 233-245). Vienna: Linde Verlag Ges.m.b.H.
Millar, R., Poddar, S., Battiau, P., Parolini, A., Heber, C. (2016). VAT Implications of Outsourcing. Bulletin for International Taxation, 70(7), 387-398.

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2015

Gelb, D., Millar, R. (2015). Australia. In Robert J. Danon (Eds.), Cahiers de Droit Fiscal International: Studies on International Fiscal Law: Tax Incentives on Research and Development (R&D), (pp. 101-123). Rotterdam, The Netherlands: Sdu Uitgevers.
Millar, R. (2015). Comments on Supply of Goods and Services in VAT Law. Court of Justice of the European Union: Recent VAT Case Law 2015, Vienna, Austria: Presentation.
Millar, R. (2015). Comments on Tax Base/Tax Rates. Court of Justice of the European Union: Recent VAT Case Law 2015, Vienna, Austria: Presentation.
Millar, R. (2015). Determining the place of taxation for B2C supplies of services and intangibles: specific rules for determining the place of taxation of B2C services and intangibles. Third Meeting of the OECD Global Forum on VAT 2015, Paris, France: Presentation.
Millar, R. (2015). Key Challenges for the GST - Keynote. The Future of Australia's GST: Good Design for the Real World - Tax and Transfer Policy Institute, Crawford School of Public Policy, Australian National University, Canberra, ACT: Presentation.
Millar, R. (2015). Looking Ahead: Potential Solutions and the Framework to Make Them Work. In Michael Lang, Ine Lejeune (Eds.), VAT/GST in a Global Digital Economy, (pp. 173-196). Alphen aan den Rijn: Kluwer Law International.
Walsh, K., Eslake, S., Goldie, C., Millar, R., Law, K. (2015). Roundtable on 'Leveraging consumption taxes'. Tax Reform Summit: Towards a better tax system - Australian Financial Review, Sydney, NSW: Presentation.
Millar, R. (2015). The "Netflix tax" - coming to a country near you. The Conversation. [More Information]
Millar, R. (2015). What can other countries teach us about GST reform? The Conversation. [More Information]

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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. (2014). Looking ahead: potential global solutions and the framework to make them work. The Future of VAT in a Digital Global Economy 2014, Vienna, Austria: Presentation.
Millar, R. (2014). Seminar A: VAT aspects of outsourcing. 68th Congress of the International Fiscal Association (IFA) 2014, Mumbai, India: Presentation.
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.
Millar, R., Battiau, P., Cisterna, D., Courjon, O., Ecker, T., Meloni, E., Rendahl, P. (2014). VAT on B2C Supplies by Non-Resident Sellers. Bulletin for International Taxation, 68(10), 548-556.

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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, 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.

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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.

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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, 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.

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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, 24(3), 281-340.

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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.

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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, 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.

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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.

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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).

Selected Grants

2005

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)

2003

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

The University of Sydney Law School

Page not found

Professor Rebecca Millar

Selected publications

Publications

By Type

By Year

Selected Grants

2005

2003