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International and transitional aspects of GST

Publication date: 01 Aug 99 | Source: INVESTMENT & TAXATION BULLETIN

Issue: Vol 3, No 9

Pages: pp.101-112

Non-residents, like residents, are liable for GST if they make taxable supplies and are entitled to claim input tax credits if they make creditable acquisitions. This article outlines the special rules relevant to non-residents or cross-border transactions.

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Author profiles

Prof Robert Deutsch CTA
Robert is Senior Tax Counsel at The Tax Institute. Bob was until very recently the Deputy President of the Administrative Appeals Tribunal (AAT), and for over 20 years was a Professor in Taxation Law with the University of New South Wales. Bob specialises in taxation matters, with a special emphasis on international tax. His time with the AAT required extensive involvement in corporate law, social security and immigration matters. He also has experience as a solicitor with a major national law firm, as an independent barrister and as a director with a major accounting firm. He has written widely in his fields of specialisation as well as in the area of financial statements, and is an ongoing contributor to the highly successful Thomson Reuters Australian Tax Handbook. - Current at 29 May 2019
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