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Associate Professor Rebecca Millar

Profile

Degrees:
BSc (Zoology) Auck; LLB NSW; LLM Syd

Courses:

  • Goods and Services Tax Principles
  • Advanced GST
  • Comparative Value Added Tax
  • Tax Incentives
  • Personal Taxation
  • Business Taxation


Brief Biographical Detail

Rebecca is an Associate Professor at the Faculty of Law at the University of Sydney. Her areas of interest include GST, comparative VAT, and the income tax concession for research and development.

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.

In 2005, Rebecca took leave from the University to take up a 6 month position as a Consulting Counsel in taxation for the Legal Department of the International Monetary Fund, where she was involved in drafting indirect tax laws and regulations for developing countries.

In late 2005, Rebecca was awarded an Australian Research Council grant to assist in a three-year research project entitled “GST and the Global Economy: Identifying the underlying causes of consumption tax conflicts affecting cross-border trade.”

From 2003 to 2008, Rebecca was at various times an occasional and then a full-time member of the Australian Taxation Office Indirect Taxes Rulings Panel.

As well as her University work, Rebecca is currently employed by the International Monetary Fund, the World Bank, and Michael Johnson & Associates. She is also an academic member of the OECD's Technical Advisory Group on International VAT/GST Guidelines. She has also been co-teacher of the VAT module of the Taxation Programme of the African Tax Institute, University of Pretoria.

Publications

Chapters in Books | Articles in refereed journals | Other articles | Conference papers | Research grants


Chapters in Books

  • Millar, R ‘Echoes of source and residence in VAT jurisdictional rules’ in Lang and Melz (eds.), Value Added Tax and Direct Taxation – Similarities and Differences, IBFD: Amsterdam, the Netherlands (2009, forthcoming); available as Sydney Law School Research Paper No. 09/44
  • Millar, R ‘Intentional and Unintentional Double Non-taxation’ in Lang and Melz (eds.), Value Added Tax and Direct Taxation – Similarities and Differences, IBFD: Amsterdam, the Netherlands (2009, forthcoming); available as ‘Intentional and Unintentional Double Non-taxation Issues in VAT’ Sydney Law School Research Paper No. 09/45
  • Millar, R, 'Jurisdictional Reach of VAT’ in R. Krever (ed) VAT in Africa Pretoria University Law Press (PULP) (2008) 175 - 214; available as Sydney Law School Research Paper No. 08/64
  • Millar, R, 'Cross Border Services - A Survey of the Issues' in R Krever & D White (eds) GST in Retrospect and Prospect, Brookers Ltd: New Zealand (2007) 317-348

Articles in refereed journals

Other Articles

  • Millar, R, 'Brady King: Reliance Carpet Bites Back' (2008) GST News Issue 7 (23 July 2008) ¶49; reproduced in CCH Tax Week Issue 29 (24 July 2008) ¶653
  • Millar, R, 'Is a motel residential premises? An alternative view of Marana Holdings' (2004) 226 GST News Alert [1]
  • Millar, R, ' Impact of GST 2003/5' (2003) 3 Australian GST Journal 90-91
  • Millar, R, 'Final GST Ruling on vouchers' (2003) 6 GST News 1-4; reproduced in (2003) 27 CCH Tax Week 469
  • Millar, R, 'Adjustments for cancelled travel: an alternative view' CCH Tax Week, Issue 45(22Nov2001); reproduced in The GST Newsletter, CCH, Issue 9 (19Nov2001)
  • Millar, R, 'Draft GST ruling on vouchers - taxing the same transaction twice' CCH Tax Week, Issue 48, (1Dec2000); reproduced in The GST Newsletter, CCH, Issue 22, (27Dec2000)
  • Millar, R, 'Another nail in the coffin of the R&D concession' CCH Tax Week, Issue 1 (6 January 2000)
  • Millar, R, 'R&D: the meaning of purpose' CCH Tax Week, Issue 30 (16 July 1999)
  • Millar, R, 'R&D Tax Concessions: Year End Update' (1996) 8(2) CCH Journal of Taxation
  • Millar, R, 'R&D Tax Incentive' (1995) 7(5) CCH Journal of Taxation
  • Millar, R, 'Eliminating the Uncertainty - Overseas R&D' (1995) Taxation in Australia
  • Millar, R, 'Further Developments in R&D: the Charles IFE Decision' CCH Tax Week, Issue 39 (8Sept 1995)

Conference Papers

  • Millar, R, ‘Australia’s Cross-Border Rules: Taking 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 Law, WU, Vienna and the Institute for VAT Research at Stockholm University, 26-28 March 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, 'Indirect Tax Aspects of Cross-Border Services', presented to International Fiscal Association Congress, Amsterdam, 2006
  • 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
  • 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 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)

Research Grants

  • ARC “GST and the Global Economy: Identifying the underlying causes of consumption tax conflicts affecting cross-border trade” (2006-2008)
  • Sesqui NSSS Grant, “GST and Retirement Villages” (2004)
  • Legal Scholarship Support Fund, "Securities transactions and the use of the financial supply exemption to avoid consumption taxes" (2003)
  • Legal Scholarship Support Fund, "GST on Vouchers, Coupons, and Similar articles: Identifying solutions to the problems of over and under taxation" (2002)