RSM Australia

Our People

Tony Ince
Senior Analyst - Perth


Office : Perth
Service : Tax services
Biography

Tony has over 25 years' experience in the indirect tax field. Most of his work is in the area of GST, payroll tax and fuel tax credits. For several years, Tony sat on the Western Australian State Revenue Liaison Committee as part of his role as chairman of the Taxation Committee at the WA Chamber of Commerce and Industry. He continues to have an interest in federal/state tax relationships with involvement on committees at the The Tax Institute and CCI WA.

Solutions Tony provides

Tony has extensive experience in all aspects of indirect tax.

Tony’s expertise includes:

GST

Tony has been involved in GST since 1999 and was the CPA spokesperson on GST implementation in Western Australia. Tony is passionate about tax matters, and continues to be involved in various organisations. Until recently, he was a sessional lecturer in postgraduate and undergraduate tax at Curtin University. Tony also presents regularly at state and national tax conferences.

Operating in the GST field since 1999, consulting to a range of government and private clients, has given Tony a wealth of experience in identifying GST issues, an awareness of the legislation (including its history), an appreciation of the approach of the ATO  and a focus on responding to client requirements.

A majority of GST advice is one-off and situation specific, so it is a matter of:

  •     correctly identifying the parties to the transaction 
  •     identifying the correct GST issue
  •     determining the GST options
  •     identifying the key issues
  •     weighing up the potential impact 
  •     locating resources required to address the issue 
  •     communicating this to the client

Fuel tax credits

The changes to fuel tax credits have provided opportunities for most businesses. Refunds can be available for up to four years. Over the years, Tony has been involved in obtaining fuel tax credits for businesses large and small, and has assisted in successful litigation on the credits.

Payroll tax

For more than twenty years, Tony has provided advice and assistance in the area of payroll tax. He has presented on numerous occasions on the subject at national and state tax conferences and is considered one of Perth’s most experienced practitioners. 

Professional associations

  • Chartered tax advisor, The Tax Institute
  • Fellow, CPA Australia
  • Graduate member, Australian Institute of Company Directors

Qualifications

  • Bachelor of Business, ECU
Publications

Employee or Independent contractor - What happens when it goes wrong?

16 September 2019
The perennial question has reared its head and it was just a matter of time given the burgeoning gig economy. The new working arrangements provide flexibility for workers, arrangers and customers. It is critical that any business, not just gig economy businesses engaging independent contractors, understand the issues and take all steps to ensure t...

GST nuances – from the world’s oldest profession to it’s newest

13 March 2019
Almost 20 years on from the introduction of GST in Australia by then-Prime Minister John Howard and who’d have thought that robust deliberation on its application continues. Rule of thumb? Identify exactly who is providing which service for consideration to whom to determine the GST implications of the transaction. Who’s doing what for ...

New GST withholding rules - what property purchasers and developers need to know

24 May 2018
The Federal Government has passed legislation that will require purchasers of new residential properties to remit the GST directly to the Australian Taxation Office (ATO) as part of settlement. The measures were first announced in last year’s Federal Budget. The legislation specifies:  purchasers of new residential property will be ...

GST on residential premises - legislation delayed

19 January 2018
The Bill containing the legislation dealing with GST on property transactions will not be introduced into parliament until the autumn parliamentary sittings at the earliest, but it is our understanding that there is no change to the commencement date for the new regime, which remains 1 July 2018. While the delay in Tax Bills is not uncommon, thi...

What are the GST implications of Retentions and Bank Guarantees?

21 June 2017
While there have been no recent changes in this area, it is worth re-visiting as we have had a couple of queries on regarding Retentions and Bank Guarantees. The forms of guarantee that are most common are Retentions and Bank Guarantees. The Bank Guarantee or Security option requires the subcontractor to have equity in property that they ar...

Australian GST: low value threshold (LVT) changes a step closer

12 May 2017
With a low value threshold (LVT) set at AUD$1,000, Australia has been very much at the ‘generous’ end of the global spectrum of GST-free imported goods, to the benefit of Australian consumers and the chagrin of Australian retailers. After numerous reviews and investigations, the government introduced a bill in mid-February 2017 to change t...

Payroll Tax and Medical Practices - a Potential Game Changer

16 December 2016
The NSW Civil and Administrative Tribunal in Winday International Pty Ltd v Chief Commissioner of State Revenue has found that radiologists working at an imaging facility were employees of the facility provider for payroll tax purposes under the “employment agent” provisions. This is a significant decision for two reasons. Firstly, it p...

Fuel tax vs road user charge - what has history taught us?

15 December 2016
This a story in two parts. The first is the history of this plan, the second the (longer) history of the Fuel Tax scheme. History Part One Before we get too far ahead of ourselves here, let’s just put this in some context. In February 2016, Infrastructure Australia produced a 90 page document entitled “Priorities and Reforms for our Futur...

Australian GST: Compliance savings for non-residents

12 October 2016
Australia has been hastening slowly to reduce the GST compliance burden on non-residents, and after 6 years of ‘deliberation’, the measures finally came into effect on 1 October 2016. Broadly, the changes transfer the GST obligations from some non-resident suppliers to the Australian GST-registered recipients (reverse charge provision), whilst ...

Tax Reform Discussion and a State Income Tax

20 April 2016
This issue deserves some real consideration. Of course, the devil is in the detail (which we haven’t seen yet) but the concepts are worth looking at. The idea of a State Income Tax does not appear out of nowhere, and it is worth looking briefly at the history of this issue. Headline reads: “Government considering a State Income Tax” ...

Australian GST extended to tax foreign B2C digital supplies

22 February 2016
The Government recently introduced a Bill which has significant GST implications for non-Australian businesses interacting with the Australian economy.  The changes are grouped in two categories.  First, the GST tax base will be broadened so that remotely delivered digital supplies (‘inbound intangible consumer supplies’) will ...

Employee or independent contractor?

15 September 2015
Over the past couple of decades there has been a clear shift away from 'traditional employment' and towards people acting as independent contractors. This is particularly so in the building industry. But working out when your workers are genuinely contractors and when they still are seen by various laws as employees is not an easy task. Whether ...

The 'Netflix' tax: a wing and a prayer

17 July 2015
A GST integrity measure announced in the recent federal budget seeks to ensure that there is a level playing field for the suppliers of digital products and services in Australia in relation to the GST. The new Australian digital services GST was outlined in the May 12 budget with proposed introduction from 1 July 2017. Prior to its enactme...