Choices and Elections in Tax Law - get them right first time!
15 Oct 04 |
WEEKLY TAX BULLETIN
Issue: No 43, 2004
Pages: pp. 1695 - 1697
This article explores the choices that the tax legislation allows taxpayers. As well as how to undo it and extending the time to make the choice.
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Lachlan is the leader of KPMG’s Indirect Tax practice
in China and a member of KPMG’s Global Indirect Taxes leadership
team. He was formerly a director of The Tax Institute, and leader of
KPMG’s Indirect Taxes and Tax Controversy practices in Australia
prior to his relocation to China in 2011. In his current role, Lachlan is
assisting multinational companies transition to VAT in China. He is a
frequent presenter and media commentator on VAT issues in China,
and is currently advising China’s Ministry of Finance and State
Administration of Taxation on several tax reforms, including VAT and
- Current at
27 August 2012