Division 147 - Oh what a tangled web we weave
01 Feb 07 |
AUSTRALIAN GST JOURNAL
Issue: Vol. 7 Issue 1 2007
Division 147 of a New Tax System ( Goods and Services Tax) Act 1999 deals with representataives of incapacitated entities. It provides for the registration, cancellation or cessation of registration of representatives of incapacitated entities and the GST periods of such representatives.
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Kalmen is a senior lecturer in the School of Taxation and Business Law at the University of New South Wales, Australia and teaches courses which include GST, CGT, International Tax and Tax Litigation. Kalmen was previously a barrister in South Africa and a solicitor/barrister in NZ and has been admitted as a solicitor in Australia. He has practiced in courts of first instance and appeal. He has completed courses in mediation and has appeared in mediations and arbitrations as counsel. Prior to immigrating to Australia, Kalmen was a solicitor with Inland Revenue (IRD) in NZ advising on tax issues and was an advisor to a specialist anti avoidance team at IRD. He assisted the School of Business at the University of Auckland in teaching various tax courses. Kalmen has successfully completed the Common Professional exams in the UK.
- Current at
26 July 2017