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GST: some real issues paper


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.

Author profiles

John de Wijn QC CTA - Life
John de Wijn, graduated from Monash University in 1974 with a Bachelor of Jurisprudence and a Bachelor of Law (Hons). In 1978, he obtained a Master of Philosophy from the University of Southampton having completed a thesis on international tax. After practising as a solicitor for about nine years, John came to the Vic Bar in 1984 and took silk in 1997. He has practised predominantly in revenue law. - Current at 01 July 2015
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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
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This was presented at 39th South Australian State Convention: A Fine Blend - Barossa Valley .

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Individual sessions

Company and trust loans approaching 30 June 2005 - issues to consider

Author(s):  Terry LEWIS

Materials from this session:

GST: some real issues

Author(s):  John W DE WIJN,  Jeff TYLER

Materials from this session:

Further details about this event:


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