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WU Vienna Tax law


Rebecca Millar

Originally from New Zealand, where she graduated with a BSc in biology from the University of Auckland, Professor Millar moved to Australia in 1988 and completed her LLB at the University of New South Wales. After eight years specializing in Australia’s income tax concession for R&D, she joined Ernst and Young during the implementation of Australia’s GST. Having completing her LLM in 2001, she moved from practice to academia the following year, joining the Sydney Law School tax program. Since that time, she has specialized in Australian GST and comparative VAT, with a particular interest in cross-border issues. She one of two joint General Editors of the World Journal of VAT/GST Law and was the guest editor of the Journal of the Australasian Tax Teachers Association in 2012. Professor Millar has been a pro bono academic advisor to OECD Working Party 9 since 2007 and has also worked on indirect tax reform projects for the IMF and the World Bank. Over a number of years prior to 2013, she participated actively in Australian Government consultancy and advisory roles for the Australian Taxation Office, the Board of Taxation, and the Treasury. Since then, she has been living in Washington DC but commutes to Australia to continue her academic roles on a part-time Basis.

The course will cover the following issues: (I.) VAT/GST as an indirect tax on consumption, (II.) VAT in the European Union as a comprehensively harmonized tax, (III.) The principle of neutrality in VAT, (IV.) A primer on VAT assessment, (V.) Exemptions in VAT: the “original sin”, (VI.) Taxation of public bodies, (VII.) Allocation of taxing rights under VAT/GST, (VIII.) Compliance, collection mechanisms, the VAT gap, and anti-fraud measures, (IX.) Policy making and what the outlook for the future is. For each section, the trends globally will be compared with developments within the EU.

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