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 the Global Head of Indirect Tax for KPMG, as well as leading the Indirect Tax and Tax Technology practices for KPMG China. As part of his role in KPMG China, Lachlan led KPMG China’s efforts in relation to the VAT reform pilot program in China, including providing advice to various Government agencies in relation to several key aspects of the VAT reforms, including the application of VAT to financial services, insurance, construction and real estate, transfers of a business, as well as other reforms relating to the introduction of Advance Rulings in China. Previously he was a partner of KPMG Australia for over 11 years as the head of Indirect Tax in Sydney, and the National head of Tax Controversy services for KPMG Tax Lawyers Pty Ltd. Lachlan is also formerly a Director of the Tax Institute.
- Current at
30 September 2019