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Goods and services tax: the conceptual framework

Published on 01 Oct 99 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The GST has been portrayed as a simple tax, but there are many situations that will cause complexity and confusion, and be likely to generate a vast body of litigation.

Author profile:

David Cominos CTA
David is a tax partner with Clayton Utz Brisbane and has been involved in structuring, documenting and advising upon many forms of purchase and sale of business interests. He is a member of the State Council and National Technical Committee of the Taxation Institute and the National CGT Liaison Committee. Current at 06 March 2003 Click here to expand/collapse more articles by David COMINOS.
 
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