Principles of a goods and services tax
01 May 98 |
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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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