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Building GST Rulings - A Proposed Framework

Published on 01 Apr 03 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

'Whilst assistance, intellectual intelligence and enthusiasm from the administration are welcomed and applauded, there needs to be a clear line both in reality and perception between law makers and law enforcers. Have we got it right? Which approach is more appropriate, that introduced for GST or that used in respect of income tax and fringe benefits tax? Should they be the same? It's time to consider these fundamental issues before the system becomes devoid of all integrity and completely dysfunctional.'

Author profile:

Peter HILL
Peter Hill is Managing Writer of Thomson ATP and General Editor of Australian Tax Review. He has over 20 years experience in tax, combining years spent in the ATO and consulting in the Big 4 environment with tax publishing since 1997. He has been presenting the Technical Update session of the NSW Breakfast Club series since 1998.
Current at June 2004
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