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Consumptive disorder: GST and international supplies of things other than goods and real property

Published on 01 Apr 02 by THE TAX INSTITUTE

This paper discusses the essential features of the destination principle. This principle is the OECD sanctioned method of 'solving' double tax and double non-tax problems in the international environment and has almost universally been adopted in national consumption tax systems, including the A New Tax System (Goods and Services Tax) Act 1999 ('GST Act').

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Author Photo - Tim Kyle CTA
Tim Kyle CTA
Tim is a Director of Greenwoods & Herbert Smith Freehills, based in the Sydney office. He focuses on the resources and financial services industries, advising clients on a wide range of income tax matters, including mergers and acquisitions, capital management, cross-border dealings, market value issues, audits and tax litigation. Tim has worked on a range of matters involving Part IVA advice, rulings and disputes. Current at 30 March 2016 Click here to expand/collapse more articles by Tim KYLE.
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