Published on 06 May 05
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
There are many areas where the effect of the GST law on relatively common actions is unclear. This paper mainly focusses on two practical problem areas and suggests ways to approach and deal with the following uncertainties:
- when is a going concern really a 'going concern'?
- the practical differences and GST effects of joint ventures and partnerships.
Jeff is a Special Counsel in the Tax Department of Allens Arthur Robinson and a GST specialist. He advises clients on the impact of GST and other taxes across a broad range of industries and transactions. His presentations for the Tax Institute on GST issues have been extremely well received and until recently he was a member of the Education Committee.
Current at 6 May 2005 Current at 19 November 2004
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John W DE WIJN
Current at 08 June 2009
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