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GST: hard cases and bad law.

Publication date: 21 Jul 06 | Source: WEEKLY TAX BULLETIN

Issue: No. 30 2006

Pages: pp.1175-76

Abstract:
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 [2006] AATA 486, re Reliance Carpet Company Pty Ltd and FCT.

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Author profile

Lachlan Wolfers CTA
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
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