GST: hard cases and bad law.
21 Jul 06 |
WEEKLY TAX BULLETIN
Issue: No. 30 2006
There's an old legal adage that hard cases make bad law. Perhaps in a taxation context, that adage needs to be reversed -bad law makes for hard cases. This is well illustrated in a recent GST case test case, AAT Case  AATA 486, re Reliance Carpet Company Pty Ltd and FCT.
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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