This article discusses the issues that arise as a result of the Australian GST legislation treating the creation of rights as a supply, and how these issues might be addressed.
Yat To is a Senior Associate of Thomsons Lawyers in Sydney, and has had 10 years' experience in taxation law. He has advised clients on a range of taxation issues, including Australian taxation issues relevant to the health and aged care industries, charities, not-for-profits, high net worth individuals, and foreign residents. He is a Chartered Tax Adviser of The Tax Institute, and is a legal practitioner admitted to the Supreme Court of New South Wales. Yat To has a Master of Laws degree (specialising in taxation subjects) from the University of Sydney, a Bachelor of Laws (Hons) degree from the University of Sydney, and a Bachelor of Commerce degree (majors accounting and finance) from the University of Sydney. He has published in The Tax Institute's Taxation in Australia journal, along with other publications on taxation areas, and has also presented on taxation topics.
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01 February 2014