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Principles of a goods and services tax

Publication date: 01 May 98 | Source: LAW INSTITUTE JOURNAL

Issue: Vol 72 No5

Pages: pp. 68-70

This article, based on conjecture of a recent government announcement of intent, provides an overview of what is a GST, what constitutes supply, who is liable to pay as GST, what are the likely exemptions and concessions.

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Author profile

Dr Nabil Orow CTA
Bill (Nabill) is a practicing member of the Victorian Bar who specialises in state and federal taxation law as well as trusts, succession, property and corporations law. He has published widely including a book on comparative anti avoidance rules published in the UK and a joint book with R Deutsch titled, Income Tax and GST Planning StrateDistributing to Corporate - Current at 23 July 2010
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