Published on 05 Sep 13
by NATIONAL DIVISION, THE TAX INSTITUTE
This year has seen has seen both the first High Court case dealing with the GST anti-avoidance provisions and the first case (in any court) dealing with the promoter penalty regime. This paper, in particular, covers the Unit Trend and Ludekens cases and their implications for taxpayers and advisers.
Andrew DE WIJN
Andrew is a Senior Associate with Greenwoods & Freehills.
Current at 11 March 2009 Current at 01 April 2009
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