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 leader of KPMG’s Indirect Tax practice
in China and a member of KPMG’s Global Indirect Taxes leadership
team. He was formerly a director of The Tax Institute, and leader of
KPMG’s Indirect Taxes and Tax Controversy practices in Australia
prior to his relocation to China in 2011. In his current role, Lachlan is
assisting multinational companies transition to VAT in China. He is a
frequent presenter and media commentator on VAT issues in China,
and is currently advising China’s Ministry of Finance and State
Administration of Taxation on several tax reforms, including VAT and
- Current at
27 August 2012