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GST review: The Good, the bad and the ugly: a story of the life cycle of ANTS

Published on 01 Jun 00 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article examines the GST legislation over the past 18 months and considers the birth, development and future of GST.

Author profile:

Lachlan R WOLFERS
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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