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GST in 2010, is it still a “practical business tax” paper?


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.

Author profiles:

Matthew Nicholls CTA
Matthew Nicholls is an Executive Director with EY’S Adelaide Tax Practice and specialises in Indirect Tax matters. Matthew has over 24 years’ experience in working with tax. He spent 14 years working in the ATO and was involved with establishing the GST presence in the Adelaide office. Matthew has worked for EY for over 10 years and specialises in providing technical advice, assisting with compliance issues and with the implementation and use of data analytics for clients. Matthew co-chaired The Tax Institute’s National GST Subcommittee for 3 years until 2015, is the chair of the SA Technical Committee and sits on the ATO’s GST Advisory Group. Current at 10 February 2016 Click here to expand/collapse more articles by Matthew NICHOLLS.
Brian Vuong
Brian is an Associate with Johnson Winter & Slattery Lawyers. Current at 25 May 2010

This was presented at 2010 South Australian Convention.

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Individual sessions

Why do we do what we do in drafting deeds?

Author(s):  AH (Tony) SLATER

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