Published on 03 May 01
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
Topics covered in this seminar paper include:
- Recognising 'unimplemented' transactions
- Beware of Scheme Merchants
- are the records correct?
- preserving the evidence
- making sure that transactions are properly implemented.
Tony Slater QC, FTIA, has represented both taxpayers and the Commissioner in GST disputes in appellate courts, from the time the tax was introduced. Many of the cases in which he has appeared have concerned the scope of the “supply” on which GST is levied. He is a longstanding member of the Institute and a frequent speaker at its conferences.
- Current at
25 May 2017