The Grapes of Wrath: GST and Food
01 Jan 02 |
JOURNAL OF AUSTRALIAN TAXATION
Issue: Vol 5, issue 1
Pages: pp. 136-148
This article examines a recent decision by the Commissioner of Taxation to exempt grapes used for the manufacture of wine from the GST.
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Paul is Associate Professor in Taxation Law, Flinders Business School, Flinders University, South Australia.
- Current at
30 September 2015