Miscellaneous 2002

Consumptive disorder: GST and international supplies of things other than goods and real property

Source: The Tax Institute

Published Date: 1 Apr 2002

This paper discusses the essential features of the destination principle. This principle is the OECD sanctioned method of 'solving' double tax and double non-tax problems in the international environment and has almost universally been adopted in national consumption tax systems, including the A New Tax System (Goods and Services Tax) Act 1999 ('GST Act').

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now


  • Published By: Tim Kyle
  • Published On:1 Apr 2002

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2002

Share this page