Published on 06 May 10
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- the emergence of the practical business tax concept
- the Commissioner's use of the practical business tax concept
- the impact of the Reliance Carpets
- statutory interpretation after Reliance Carpets
- GST in 2010 - Is it still a practical business tax.
Current at 25 May 2010
Matthew Nicholls FTIA, is a Senior Manager at Ernst & Young. Matthew is a GST specialist who joined Ernst & Young in 2005 as a Senior Manager. Formerly employed by the ATO for over 14 years, he has extensive experience in providing advice on technical and procedural issues from both sides of the fence. Matthew specialises in evaluating and minimising GST risks for client's while maximising GST opportunities. Matthew has provided services to clients across many industries including property.
Current at 23 March 2009 Current at 15 April 2009
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