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In practice: Get set to go!


With the probable introduction of a goods and services tax, it is necessary to start preparing in order not to be left behind. The article uses definitions found in the New Zealand, UK, Canadian and South African GST and VAT legislation; discusses zero rating systems; the avoidance of double tax; and lists key questions for tax agents' clients.

Author profiles

Stephen Frost FTI
Photo of author, Stephen FROST Stephen is a Deputy President of the AAT, based in Sydney. He was first appointed to the AAT in 2006. From 1995 to 2008 he was a tax partner at KPMG. Prior to joining KPMG he worked in the ATO for 12 years, in Sydney and Canberra. He is a trained mediator and frequently conducts conciliation conferences and other ADR processes in the Tribunal. He has sat on several significant tax cases in the AAT that have gone on to the Federal Court and the High Court, including News Australia Holdings (income tax) and Qantas Airways, AP Group and Luxottica (GST). In 2010 he was appointed a judicial member of the NSW Administrative Decisions Tribunal (ADT) and became a Senior Member of the Civil and Administrative Tribunal of New South Wales (NCAT) on its creation in 2014. - Current at 29 March 2016
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Patrick HUNT
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