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 Global Head of Indirect Tax for KPMG, as well as leading the Indirect Tax and Tax Technology practices for KPMG China. As part of his role in KPMG China, Lachlan led KPMG China’s efforts in relation to the VAT reform pilot program in China, including providing advice to various Government agencies in relation to several key aspects of the VAT reforms, including the application of VAT to financial services, insurance, construction and real estate, transfers of a business, as well as other reforms relating to the introduction of Advance Rulings in China. Previously he was a partner of KPMG Australia for over 11 years as the head of Indirect Tax in Sydney, and the National head of Tax Controversy services for KPMG Tax Lawyers Pty Ltd. Lachlan is also formerly a Director of the Tax Institute.
- Current at
30 September 2019