shopping_cart

Your shopping cart is empty

"Exporting" services and intangibles : Australia.

Publication date: 01 Sep 08 | Source: TAX PLANNING INTERNATIONAL REVIEW

Issue: Vol 35 No 8 2008

Pages: pp.16-19

Abstract:
When do supplies of services and intangibles fall within the scope of the GST? The criteria for "exporting" services and intangibles; Specific case studies related to "exporting" serices and intangibles.

This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.

Author profiles

Fletcher Heinemann CTA
Fletch is a partner in Cooper Grace Ward Lawyers’ commercial team. Fletch specialises in tax and customs disputes. His experience includes helping clients with private rulings, audits, objections and litigation. He also assists clients by providing tax advice across a range of commercial issues. Fletch has also presented sessions at The Tax Institute’s Queensland seminars and national conferences and has published papers on topical tax and customs. - Current at 04 January 2018
Click here to expand/collapse more articles by Fletch HEINEMANN.
Gina Lazanas CTA
Gina Lazanas, CTA, is a Partner at the specialist tax law firm, Balazs Lazanas & Welch LLP. She has over 25 years’ experience in taxation law, having initially focused on income tax and later on indirect taxes, but always with a keen interest in all kinds of tax and related administrative law disputes. Gina has had carriage of varied and complex tax audits and litigation. Gina was Chair of The Tax Institute’s Legal & Dispute Resolution Subcommittee from 2011 to 2013 and Chair of The Tax Institute’s GST Subcommittee from 2008 to 2010. In April 2012, Gina was appointed a part-time Senior Member of the Administrative Appeals Tribunal. - Current at 16 June 2017
Click here to expand/collapse more articles by Gina LAZANAS.