Published on 01 Jul 06
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Division 75 of the GST Act is conceptually one of the simplest and most logical provisions of Australia’s taxing legislation.
Click here to view Part 2 of this paper, which was published in the August 2006 edition of Taxation in Australia.
Part 1 and 2 were jointly presented on 5 May 2006 at the SA State Convention and on 26 May 2006 at the NSW State Convention.
Lachlan is a tax partner at KPMG and a director of KPMG Tax Lawyers Pty Ltd. Lachlan is the leader of KPMG's indirect tax practice in Sydney, and in recent years, has developed an extensive tax litigation practice. Lachlan is a National Councillor of the Taxation Institute, and Chair of its Corporate Subcommittee and former Chair of its GST and Indirect Tax Subcommittee. Lachlan has written for a vast range of publications, including on the topics of CGT, GST and income tax, and is a regular media commentator on tax matters.
Current at January 2009
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