Published on 04 Aug 89
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper will attempt to cover those options that are available to taxpayers to defer the payment of sales tax, and the administrative procedures and legislative backing the Commissioner has to counter such techniques.
Phil is the lead partner for the KPMG indirect tax practice in Perth, with over 15 years experience with KPMG and the Australian Taxation Office. He has experience in many indirect taxes including GST, payroll tax and research and development. Phil is recognised as one of Perth's leading specialists in GST issues and consults to many companies involved in a cross-section of industries, including property construction and land development.
Current at 10 August 2004
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