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Enterprise cases and the light they shed on a GST building block
The term "enterprise" is defined widely in order to ensure that GST has a broad base, but the flipside is to allow (too?) many entities to have access to input tax credits. Should "Mango Citrine" be allowed to gnaw away at the foundations of the GST system? This paper considers the following issues:
over 10 decisions dealing with enterprise with a particular focus on the Swansea Services case
GST - Challenging the Commissioner in the AAT and the Courts
GST disputes with the Commissioner are on the increase. This paper reviews the principal avenues available to taxpayers to challenge the Commissioner and clarify their GST positions. This paper examines:
declaratory relief v Part IVC
Part IVC - Federal Court v AAT
The Federal Court Practice Statement - the need to be ready.
Time periods and their importance in respect of GST
The downturn in the economic climate has highlighted some of the issues and opportunities associated with time periods, and their importance more broadly. This paper revisits this key aspect of the GST legislation, as well as the potential impact from changes proposed by Treasury including:
The global GST/VAT landscape is currently changing with the number of countries introducing consumption taxes constantly growing and new types of intangibles and other products constantly developing. This paper examines some of these changes including:
how does Australia compare with other jurisdictions?
key differences in legal frameworks
what are the current themes and proposed changes coming out of other jurisdictions?
relevance of international cases
the importance of influences other than Europe on Australian analysis.
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